NORTHAMPTON COUNTY BOARD OF EDUCATION

Finding 22-06 U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: COVID-19 - Education Stabilization Fund CFDA #: 84.425 SIGNIFICANT DEFICIENCY Eligibility Criteria: For programs funded under ESSER I and GEER I (CFDA 84.425C and D), an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (CFDA 84.010) to students and teachers in private schools as determined in consultation with private school officials. Condition: Management did not have documentation on file to support that timely and meaningful consultation with Severn Mennonite School officials took place to make them aware of their right to receive ESSER I and GEER I services. Management indicated that the school was in fact Contacted, but the supporting documentation was misplaced. Management stated that Severn Mennonite School did not respond to the request for consultation regarding ESSER I and GEER I services, as has been the case in recent years with the Board?s solicitation of the School for Title I services. 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 21-05. Recommendation:We recommend that controls and procedures be put in place to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Views of responsible officials and planned corrective actions: The Board of Education agrees with this finding and will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that on file to evidence these consultations.

Finding 22-07 U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: COVID-19 ? Education Stabilization Fund CFDA #: 84.425 MATERIAL WEAKNESS Compliance ? Allowable Costs/Cost Principles Criteria: Federal Uniform Guidance (2 CFR Section 200.320) describes the methods of procurement to be followed utilizing federal awards.The acquisition of property or services, the aggregate dollar amount of which is higher than the micro-purchase threshold ($10,000) but does not exceed the simplified acquisition threshold ($250,000) is considered a ?small purchase? and requires the district to obtain price or rate quotations from an adequate number of qualified sources as determined appropriate by the Board. Condition: During our audit, we selected a sample of expenditures made from federal Education Stabilization funds. We noted four purchases from these funds ranging from $29,134 to $109,388, all meeting the ?small purchase? threshold, for which management could not provide documentation supporting that price or rate quotations were obtained. 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: Undetermined. All expenditures were made for purchases that were otherwise allowable had price or rate quotations been obtained. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that controls be put in place to ensure that the district complies with Federal Uniform Guidance(2 CFR Section 200.320) procurement methods when expending federal awards. Views of responsible officials and planned corrective actions: The Board of Education agrees with this finding and will implement controls to ensure that the district complies with Federal Uniform Guidance (2 CFR Section 200.320) procurement methods when federal awards.

Criteria: For programs funded under ESSER I and GEER I (CFDA 84.425C and D), an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (CFDA 84.010) to students and teachers in private schools as determined in consultation with private school officials. Condition: Management did not have documentation on file to support that timely and meaningful consultation with Severn Mennonite School officials took place to make them aware of their right to receive ESSER I and GEER I services. Management indicated that the school was in fact contacted, but the supporting documentation was misplaced. Management stated that Severn Mennonite School did not respond to the request for consultation regarding ESSER I and GEER I services, as has been the case in recent years with the Board?s solicitation of the School for Title I services. 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 immediate previous audit. Recommendation: We recommend that controls and procedures be put in place to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations.

U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Title I CFDA #?s: 84.010 SIGNIFICANT DEFICIENCY Special Tests and Provisions Criteria: The Every Student Succeeds Act (ESSA) requires paraprofessionals performing instructional duties and working in programs supported by Title I funds hired on or before Jan. 8, 2002, must become highly qualified on or before Jan. 8, 2006. Paraprofessionals hired after Jan. 8, 2002 performing instructional duties working in programs supported by Title I funds must already have: (1) a high school diploma and at least two years of college, (2) have an associate?s degree or higher, (3) have met a rigorous standard of quality and demonstrated through state/local formal assessment knowledge of and the ability to assist in instructing reading, writing and mathematics. Condition: Of the four Title I paraprofessional employees tested, one did not meet the ESSA requirements. 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: $1,902.25. Management moved this employee?s salary to the General Fund after the exception was noted. However, the employee?s installment pay was not recoded to the General Fund which resulted in the employee?s June 2020 salary coming from Title I funds and thus being a questioned cost. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that controls be put in place to ensure that paraprofessionals paid from Title I funds meet the requirements of ESSA. Views of responsible officials and planned corrective actions: The Board of Education agrees with this finding and will implement controls to ensure that paraprofessionals paid from Title I funds meet the requirements of ESSA.

U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Title I CFDA #?s: 84.010 SIGNIFICANT DEFICIENCY Eligibility Criteria: For programs funded under Title I, Part A (CFDA 84.010), an LEA, after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children, their teachers, and their families. Condition: Management did not have documentation on file to support that timely and meaningful consultation with private school officials took place to make them aware of their right to receive Title I services. Management indicated that the private schools in the district?s service area were in fact contacted, but the documentation supporting this was misplaced. Management stated that the private schools, as in recent years, elected not to receive services. 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 immediate previous audit. Recommendation: We recommend that controls and procedures be put in place to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Views of responsible officials and planned corrective actions: The Board of Education agrees with this finding and will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations.

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