EIN: 566001042
UEI: GVL2SJ8JSFY4
Audited by: ANDERSON SMITH & WIKE PLLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 25, 2026 (7 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
FAC accepted this audit on December 6, 2023 — management decision was due June 6, 2024.
The district overspent its federal PRC 171 budgeted expenditures for account code 3.6570.171.522 by $474,538 and for account code 3.6570.171.523 by $689,775. These amounts were approximately 27% and 39%, 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 not a repeat finding from the previous audit. 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.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: COVID-19 – Education Stabilization Fund AL #: 84.425 Significant Deficiency Compliance – Special Tests and Provisions Criteria: 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 3.6570.171.522 by $474,538 and for account code 3.6570.171.523 by $689,775. These amounts were approximately 27% and 39%, 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 not a repeat finding from the previous audit. 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.
Name of Contact Person: Terry Alston, Chief Finance Officer Corrective Action Plan: Management will monitor Program Report Code expenditures on a monthly basis for compliance with the 10% federal requirement. Amendments will be submitted through the BUD system, as necessary, to ensure compliance with the 10% requirement. Proposed Completion Date: Immediately
FAC accepted this audit on December 17, 2022 — management decision was due June 17, 2023.
FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
FAC accepted this audit on March 2, 2020 — management decision was due September 2, 2020.
The special education headcount contained thirteen ineligible students who were not eligible because they had left the school district or were ineligible due to incorrect special education documentation. Effect: The District?s did not have an accurate headcount of special needs students. Cause: Management currently has policies and procedures in place to ensure there is an accurate headcount of special needs students. However, there was a breakdown of the control environment in this instance. Recommendation: We recommend that management adhere to current policies and procedures to ensure that an accurate headcount of special needs students is maintained by the Board. Management Response: Management agrees with this finding and recommendation.
Show full finding ▾Hide full finding ▴Criteria: The special needs student headcount should only include eligible special needs students. Condition: The special education headcount contained thirteen ineligible students who were not eligible because they had left the school district or were ineligible due to incorrect special education documentation. Effect: The District?s did not have an accurate headcount of special needs students. Cause: Management currently has policies and procedures in place to ensure there is an accurate headcount of special needs students. However, there was a breakdown of the control environment in this instance. Recommendation: We recommend that management adhere to current policies and procedures to ensure that an accurate headcount of special needs students is maintained by the Board. Management Response: Management agrees with this finding and recommendation.
Name of Contact Person: Faith Boakye, Director of the Whole Child Development Corrective Action Plan: In the fall of 2018, Halifax County Schools hired a new EC director, Faith Boakye, to help identify and address areas of non-compliance. In the Spring of 2019, Faith identified incorrect reporting of students on the headcount as a result of case managers and leadership not following procedures. Faith removed the students that should not have been on the headcount and resubmitted it to DPI. Additionally, Faith has established procedures to ensure that students who are not within the district or are not eligible do not show up on the headcount. Management will adhere to the new procedures that have been put into place. The new statewide system where the headcount is entered also has mechanisms within the system to prevent reporting of ineligible students. Proposed Completion Date: Immediately
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on December 7, 2016 — management decision was due June 7, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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