FAC Explorer

Finding 43519 (2022-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2022-11-30
Audit: 40005
Organization: Kershaw County School District (SC)
Auditor: Greene Finney Cauley LLP

AI Summary

  • Core Issue: The School District did not consistently follow its approved spending plan for non-payroll expenses.
  • Impacted Requirements: All purchases with ESSER funds must be allowable and align with the District's approved spending plan.
  • Recommended Follow-Up: Ensure strict adherence to the ESSER approved spending plans moving forward.

Finding Text

2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.

Corrective Action Plan

Section III ? Federal Award Findings and Questioned Costs FINDING: 2022-002 CONTACT PERSON: Brad Willard, Chief Financial Officer brad.willard@kcsdschools.net CORRECTIVE ACTION: The District will improve upon its procedures and internal controls to ensure that all ESSER expenditures are allowable and approved under the spending plan. PROPOSED COMPLETION DATE: December 15, 2022

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 43520 2022-002
    Significant Deficiency
  • 43521 2022-002
    Significant Deficiency
  • 43522 2022-002
    Significant Deficiency
  • 43523 2022-003
    Significant Deficiency
  • 43524 2022-003
    Significant Deficiency
  • 43525 2022-003
    Significant Deficiency
  • 619961 2022-002
    Significant Deficiency
  • 619962 2022-002
    Significant Deficiency
  • 619963 2022-002
    Significant Deficiency
  • 619964 2022-002
    Significant Deficiency
  • 619965 2022-003
    Significant Deficiency
  • 619966 2022-003
    Significant Deficiency
  • 619967 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 - Education Stabilization Fund $6.39M
10.553 School Breakfast Program $2.24M
10.543 Healthier US School Challenge: Smarter Lunchrooms $256,834
12.000 Jrotc $223,881
10.555 National School Lunch Program $217,082
84.367 Improving Teacher Quality State Grants $30,043
84.010 Title I Grants to Local Educational Agencies $28,222
84.173 Special Education_preschool Grants $27,448
84.027 Special Education_grants to States $20,278
84.041 Impact Aid $18,149
84.002 Adult Education - Basic Grants to States $7,573
84.424 Student Support and Academic Enrichment Program $3,934
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $1,900
84.365 English Language Acquisition State Grants $1,264
84.048 Career and Technical Education -- Basic Grants to States $385