Finding 1173401 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-13

AI Summary

  • Core Issue: The Board failed to document timely consultations with private school officials regarding their eligibility for Title I and Supporting Effective Instruction services.
  • Impacted Requirements: Compliance with federal criteria for equitable services to private school children and their families was not met.
  • Recommended Follow-Up: Implement controls to ensure annual consultations with private schools are conducted and properly documented.

Finding Text

U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Names: Title I, Grants to Local Educational Agencies and Supporting Effective Instruction State Grants AL #: 84.010 and 84.367 SIGNIFICANT DEFICIENCY Eligibility Criteria: For programs funded under Title I, Part A (AL # 84.010) and Supporting Effective Instruction State Grants (AL # 84.367), an LEA, after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children, their teachers, and their families. Condition: Management did not have documentation on file to support that timely and meaningful consultation with private school officials in the district’s service area took place to make them aware of their right to receive Title I or Supporting Effective Instruction program services. Management indicated that the school was in fact contacted, but the supporting documentation was misplaced. Management indicated that they never sent letters to the private schools in the district’s service area notifying them of their right to participate in the federal programs in the district. Management stated that they were unaware there were private schools within the district. Effect: The Board is not in compliance with the aforementioned criteria. Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to. Questioned costs: None. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that controls and procedures be put in place to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Views of responsible officials and planned corrective actions: The Board of Education agrees with this finding. Management will take the necessary actions as described in the Corrective Action Plan.

Corrective Action Plan

Name of Contact Person: Daniel Nolan, Finance Officer Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Proposed Completion Date: Immediately

Categories

Eligibility Significant Deficiency

Other Findings in this Audit

  • 1173399 2025-004
    Material Weakness Repeat
  • 1173400 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $3.02M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.96M
10.553 SCHOOL BREAKFAST PROGRAM $1.37M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $653,340
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $377,978
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $181,142
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $141,987
84.011 MIGRANT EDUCATION_STATE GRANT PROGRAM $116,019
12.000 ROTC $107,868
84.060 INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES $81,814
84.358 RURAL EDUCATION $65,559
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $42,677
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $25,148
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $14,713
84.425 EDUCATION STABILIZATION FUND $9,944
84.027 SPECIAL EDUCATION_GRANTS TO STATES $2,988