FAC Explorer

Finding 43523 (2022-003)

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 procurement and internal control policies for non-payroll disbursements.
  • Impacted Requirements: Purchases with Title I funds must comply with the District's approved procurement code and internal controls.
  • Recommended Follow-Up: Ensure adherence to procurement policies and implement the corrective action plan outlined in the audit report.

Finding Text

2022-003: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS PROCUREMENT) CONDITION: The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. CRITERIA: All items purchased with Title I funds should be following the District?s approved procurement code and following their established internal controls. CONTEXT, CAUSE, AND EFFECT: We noted during our review of Title I non-payroll disbursements the following items: It appears a purchase was made to avoid the single transaction limit of $500. An employee approved their own purchase. One instance where a full-time teachers salary was moved to another fund but the substitute?s salary of $312 was included in Title I expenditures. RECOMMENDATION: We recommend that the District follow its procurement and internal control policies and procedures. 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: 2022-003 CONTACT PERSON: Brad Willard, Chief Financial Officer brad.willard@kcsdschools.net CORRECTIVE ACTION: The District will ensure that procurement policies and internal control policies are followed when making purchases. The District will also implement procedures to ensure that expenditures for substitute costs are related to a program approved FTE. PROPOSED COMPLETION DATE: December 15, 2022

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 43519 2022-002
    Significant Deficiency
  • 43520 2022-002
    Significant Deficiency
  • 43521 2022-002
    Significant Deficiency
  • 43522 2022-002
    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