FAC Explorer

Finding 997706 (2022-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-28
Audit: 312291
Organization: Scotland County Board of Education (NC)
Auditor: Anderson Smith & Wike PLLC

AI Summary

  • Core Issue: The district overspent its federal budget by over 10%, violating compliance criteria.
  • Impacted Requirements: Budget amendments must be submitted for any overspending exceeding 10% of the approved budget.
  • Recommended Follow-Up: Implement controls to ensure timely budget amendments are made as required.

Finding Text

U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board 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: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.

Categories

Special Tests & Provisions Material Weakness

Other Findings in this Audit

  • 421250 2022-005
    Material Weakness Repeat
  • 421251 2022-006
    Material Weakness Repeat
  • 421252 2022-005
    Material Weakness Repeat
  • 421253 2022-006
    Material Weakness Repeat
  • 421254 2022-005
    Material Weakness Repeat
  • 421255 2022-006
    Material Weakness Repeat
  • 421256 2022-005
    Material Weakness Repeat
  • 421257 2022-006
    Material Weakness Repeat
  • 421258 2022-005
    Material Weakness Repeat
  • 421259 2022-006
    Material Weakness Repeat
  • 421260 2022-005
    Material Weakness Repeat
  • 421261 2022-006
    Material Weakness Repeat
  • 421262 2022-006
    Material Weakness Repeat
  • 421263 2022-005
    Material Weakness Repeat
  • 421264 2022-006
    Material Weakness Repeat
  • 421265 2022-005
    Material Weakness Repeat
  • 421266 2022-006
    Material Weakness Repeat
  • 421267 2022-005
    Material Weakness Repeat
  • 421268 2022-006
    Material Weakness Repeat
  • 421269 2022-006
    Material Weakness Repeat
  • 421270 2022-005
    Material Weakness Repeat
  • 421271 2022-006
    Material Weakness Repeat
  • 421272 2022-005
    Material Weakness Repeat
  • 421273 2022-006
    Material Weakness Repeat
  • 421274 2022-005
    Material Weakness Repeat
  • 421275 2022-006
    Material Weakness Repeat
  • 421276 2022-005
    Material Weakness Repeat
  • 421277 2022-005
    Material Weakness Repeat
  • 421278 2022-005
    Material Weakness Repeat
  • 421279 2022-005
    Material Weakness Repeat
  • 421280 2022-005
    Material Weakness Repeat
  • 421281 2022-005
    Material Weakness Repeat
  • 421282 2022-005
    Material Weakness Repeat
  • 421283 2022-005
    Material Weakness Repeat
  • 421284 2022-007
    Material Weakness
  • 421285 2022-008
    Significant Deficiency
  • 421286 2022-008
    Significant Deficiency
  • 421287 2022-008
    Significant Deficiency
  • 421288 2022-008
    Significant Deficiency
  • 421289 2022-008
    Significant Deficiency
  • 421290 2022-008
    Significant Deficiency
  • 421291 2022-008
    Significant Deficiency
  • 421292 2022-008
    Significant Deficiency
  • 997692 2022-005
    Material Weakness Repeat
  • 997693 2022-006
    Material Weakness Repeat
  • 997694 2022-005
    Material Weakness Repeat
  • 997695 2022-006
    Material Weakness Repeat
  • 997696 2022-005
    Material Weakness Repeat
  • 997697 2022-006
    Material Weakness Repeat
  • 997698 2022-005
    Material Weakness Repeat
  • 997699 2022-006
    Material Weakness Repeat
  • 997700 2022-005
    Material Weakness Repeat
  • 997701 2022-006
    Material Weakness Repeat
  • 997702 2022-005
    Material Weakness Repeat
  • 997703 2022-006
    Material Weakness Repeat
  • 997704 2022-006
    Material Weakness Repeat
  • 997705 2022-005
    Material Weakness Repeat
  • 997707 2022-005
    Material Weakness Repeat
  • 997708 2022-006
    Material Weakness Repeat
  • 997709 2022-005
    Material Weakness Repeat
  • 997710 2022-006
    Material Weakness Repeat
  • 997711 2022-006
    Material Weakness Repeat
  • 997712 2022-005
    Material Weakness Repeat
  • 997713 2022-006
    Material Weakness Repeat
  • 997714 2022-005
    Material Weakness Repeat
  • 997715 2022-006
    Material Weakness Repeat
  • 997716 2022-005
    Material Weakness Repeat
  • 997717 2022-006
    Material Weakness Repeat
  • 997718 2022-005
    Material Weakness Repeat
  • 997719 2022-005
    Material Weakness Repeat
  • 997720 2022-005
    Material Weakness Repeat
  • 997721 2022-005
    Material Weakness Repeat
  • 997722 2022-005
    Material Weakness Repeat
  • 997723 2022-005
    Material Weakness Repeat
  • 997724 2022-005
    Material Weakness Repeat
  • 997725 2022-005
    Material Weakness Repeat
  • 997726 2022-007
    Material Weakness
  • 997727 2022-008
    Significant Deficiency
  • 997728 2022-008
    Significant Deficiency
  • 997729 2022-008
    Significant Deficiency
  • 997730 2022-008
    Significant Deficiency
  • 997731 2022-008
    Significant Deficiency
  • 997732 2022-008
    Significant Deficiency
  • 997733 2022-008
    Significant Deficiency
  • 997734 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 K-12 Emergency Relief Fund - Esser II $6.41M
10.555 Seamless Summer Program $3.36M
84.010 Title I Grants to Local Educational Agencies $2.33M
84.425 Esser III - K-12 Emergency Relief Fund $1.51M
21.027 Coronavirus State and Local Fiscal Recovery Funds-Employee Bonuses $1.37M
84.027 Grants to States - Idea, Part B (611) $1.33M
32.009 Emergency Connectivity Fund Program $893,123
84.425 Esser III - Teacher Bonuses $382,459
10.555 National School Lunch Program (commodities) $363,316
84.424 Student Support and Academic Enrichment Program $262,849
84.367 Supporting Effective Instruction State Grant $262,537
84.215 Building Readers and Instilling Confidence and Knowledge $252,086
84.358 Rural and Low Income Schools $195,376
84.048 Career and Technical Education -- Basic Grants to States Program Development $178,989
84.425 Esser II - Learning Loss Funding $174,433
84.060 Indian Education $166,905
84.027 Arp - Grants to States -Idea, Part B (611) $128,350
10.555 Supply Chain Assistance Funds $108,001
12.000 Rotc $73,088
84.041 Impact Aid (school Assistance in Federally Affected Areas) $61,853
84.425 Esser II- Summer Career Accel. Program $60,737
84.425 Geer I - Supplemental Instructional Services $47,378
84.173 Preschool Grants-Idea, Part B (619) $47,005
84.425 Esser I - Exceptional Children Grants $42,468
84.425 Esser I - Digital Curricula $39,821
10.559 Summer Food Service Program for Children $34,751
84.196 Education for Homeless Children and Youth $34,736
17.259 Workforce Investment Act $29,376
84.027 Risk Pool $25,439
84.425 Esser III - Homeless II $23,065
93.235 Abstinence Education $16,036
84.425 Esser I - Learning Management System $14,672
84.425 K-12 Emergency Relief Fund - Esser I $12,929
84.425 Geer I - Specialized Instructional Support Personnel for Covid-19 Response $10,599
84.173 Arp - Preschool Grants - Idea, Part B (619) $7,317
84.027 Special Needs Targeted Assistance $6,746
84.425 Esser III - Homeless $4,279
84.323 Special Education - State Personnel Development $3,071
10.582 Fresh Fruit and Vegetable Grant $2,111
84.173 Preschool Targeted Assistance $1,395
10.555 After School Snack Program $1,262
84.027 Coordinated Early Intervening Services $404