FAC Explorer

Finding 43525 (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.

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
  • 43523 2022-003
    Significant Deficiency
  • 43524 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