FAC Explorer

Finding 505066 (2024-001)

Significant Deficiency
Requirement
G
Questioned Costs
$1
Year
2024
Accepted
2024-11-08
Audit: 327744
Organization: Rowan-Salisbury Board of Education (NC)
Auditor: Anderson Smith & Wike PLLC

AI Summary

  • Core Issue: The district failed to spend the required $45,000 from the State Public School Fund for School Nutrition Supervisors.
  • Impacted Requirements: This oversight means the Board is not meeting the matching requirements for Child Nutrition grants.
  • Recommended Follow-Up: Management should ensure compliance by expending at least $45,000 for School Nutrition Supervisors moving forward.

Finding Text

Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.

Corrective Action Plan

Management will take the steps necessary to ensure matching requirements are met.

Categories

Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 505067 2024-001
    Significant Deficiency
  • 505068 2024-001
    Significant Deficiency
  • 505069 2024-001
    Significant Deficiency
  • 505070 2024-001
    Significant Deficiency
  • 505071 2024-001
    Significant Deficiency
  • 1081508 2024-001
    Significant Deficiency
  • 1081509 2024-001
    Significant Deficiency
  • 1081510 2024-001
    Significant Deficiency
  • 1081511 2024-001
    Significant Deficiency
  • 1081512 2024-001
    Significant Deficiency
  • 1081513 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $7.88M
10.555 National School Lunch Program $7.59M
84.374 Teacher Incentive Fund $3.37M
10.553 School Breakfast Program $2.90M
32.009 Emergency Connectivity Fund Program $2.34M
84.367 Improving Teacher Quality State Grants $625,662
84.048 Career and Technical Education -- Basic Grants to States $433,492
84.027 Special Education_grants to States $426,042
10.582 Fresh Fruit and Vegetable Program $362,736
10.558 Child and Adult Care Food Program $284,094
10.559 Summer Food Service Program for Children $277,905
12.000 Jrotc $270,287
10.579 Child Nutrition Discretionary Grants Limited Availability $125,142
84.173 Special Education_preschool Grants $116,431
84.365 English Language Acquisition State Grants $115,507
84.424 Student Support and Academic Enrichment Program $101,744
93.235 Affordable Care Act (aca) Abstinence Education Program $54,535
10.185 Local Food for Schools Program $33,873
84.196 Education for Homeless Children and Youth $33,768
84.323 Special Education - State Personnel Development $30,157
84.425 Education Stabilization Fund $2,125
84.173 Special Education_grants to States $2,000