FAC Explorer

Finding 565722 (2024-006)

Significant Deficiency
Requirement
G
Questioned Costs
$1
Year
2024
Accepted
2025-06-23
Audit: 359425
Organization: Board of Education of Columbus County Schools (NC)
Auditor: Anderson Smith & Wike PLLC

AI Summary

  • Core Issue: The district exceeded the allowable 12% limit for Title I administration costs, spending 14.05% instead.
  • Impacted Requirements: This non-compliance violates N.C. State Board of Education Policy regarding Title I fund usage.
  • Recommended Follow-Up: Management should establish and enforce controls to ensure adherence to spending limits, as agreed upon in the Corrective Action Plan.

Finding Text

U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Title I, Grants to Local Educational Agencies (AL #: 84.010) SIGNIFICANT DEFICIENCY Compliance – Matching, Level of Effort, Earmarking. Criteria: A school unit may spend no more than 12% of its yearly allotment for administration and supervision of the Title I program (N.C. State Board of Education Policy). Condition: The district expended 14.05% of its Title I allotment for administration and supervision expenditures. Effect:The district 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: $20,568.87. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that management implement controls and procedures to ensure that the aforementioned program requirement is understood and adhered to. 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 staff responsible for overseeing compliance with Title I requirements understands the 12% administrative expenditure limit. In addition, the Title I budget will be monitored by Title I staff during the year to ensure that the 12% administrative requirement is not exceeded. Proposed Completion Date: Immediately

Categories

Questioned Costs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1142164 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $2.45M
10.553 School Breakfast Program $1.41M
84.367 Improving Teacher Quality State Grants $423,125
21.019 Coronavirus State and Local Fiscal Recovery Funds $335,654
84.358 Rural Education $212,796
84.424 Student Support and Academic Enrichment Program $175,401
84.048 Career and Technical Education -- Basic Grants to States $139,268
84.011 Migrant Education_state Grant Program $131,066
10.555 National School Lunch Program $129,521
12.000 Rotc $108,567
84.060 Indian Education_grants to Local Educational Agencies $82,142
84.173 Special Education_preschool Grants $44,533
10.559 Summer Food Service Program for Children $13,394
84.027 Special Education_grants to States $8,102
84.365 English Language Acquisition State Grants $5,159
84.425 Education Stabilization Fund $3,800