Finding 611457 (2022-003)

Finding: 2022-003 Activities Allowed or Unallowed ? Noncompliance and Material Weakness U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Special Education IDEA ? Grants to States Assistance Listing Number: 84.027 Criteria: Under program requirements, expenditures may not exceed amounts allotted from the N.C. Department of Public Instruction (DPI). Condition: The District does not have internal controls in place that appropriately monitor expenditures as compared to allotted amounts. Effect: The District had expenditures exceeding amounts allotted from the N.C. Department of Public Instruction by $181,397. Cause: There was a lack of oversight by management. Questioned costs: $181,397 Identification of a repeat finding: This is not a repeat finding from the previous audit. Recommendation: We recommend that management closely monitor expenditures as compared to allotments to ensure that the District does not spend more than allotted. Management Response: The Board agrees with this finding and recommendation.