EIN: 566001109
UEI: QN6CBAKH8NS3
Audited by: ANDERSON SMITH & WIKE PLLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 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 2, 2026 (31 days ago).
What is a management decision? →FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
FAC accepted this audit on November 29, 2022 — management decision was due May 29, 2023.
FAC accepted this audit on November 27, 2021 — management decision was due May 27, 2022.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Management did not complete the required time and effort reports for the year under audit. Context: Of the seven Title I employees tested, all seven did not have time and effort reports on file. Effect: The Board is not in compliance with the aforementioned criteria. Cause: Controls that were in place to ensure that the aforementioned program requirement are adhered to were not followed. Questioned costs: None Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that additional controls be put in place to ensure that time and effort is documented consistently and in accordance with all of the requirements of the Uniform Guidance for all employees paid with federal grant funds. Views of responsible officials and planned corrective actions: The Board of Education agrees with this finding and will implement controls to ensure that time and effort is documented consistently and in accordance with all of the requirements of the Uniform Guidance for all employees paid with federal grant funds.
Show full finding ▾Hide full finding ▴Finding 19-01 U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Names: Title I CFDA #?s: 84.010 SIGNIFICANT DEFICIENCY Compliance ? Allowable Costs/Cost Principals Criteria: The Uniform Grant Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed; and that these records are incorporated into the official records of the subrecipient. To meet this requirement, the subrecipient must have an established agency-wide system for determining that the charges are accurate, allowable, and properly allocated. Condition: Management did not complete the required time and effort reports for the year under audit. Context: Of the seven Title I employees tested, all seven did not have time and effort reports on file. Effect: The Board is not in compliance with the aforementioned criteria. Cause: Controls that were in place to ensure that the aforementioned program requirement are adhered to were not followed. Questioned costs: None Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that additional controls be put in place to ensure that time and effort is documented consistently and in accordance with all of the requirements of the Uniform Guidance for all employees paid with federal grant funds. Views of responsible officials and planned corrective actions: The Board of Education agrees with this finding and will implement controls to ensure that time and effort is documented consistently and in accordance with all of the requirements of the Uniform Guidance for all employees paid with federal grant funds.
SAMPSON COUNTY BOARD OF EDUCATION CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2019 Finding 19-01 Name of Contact Person: Stephen Britt, Finance Officer Corrective Action Plan: Management will implement controls and procedures to ensure that time and effort is documented consistently and in accordance with all of the requirements of the Uniform Guidance for all employees paid with federal grant funds. Proposed Completion Date: Immediately
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
FAC accepted this audit on November 5, 2017 — management decision was due May 5, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-005
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.
Browse other Single Audit organizations in North Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
