EIN: 566001120
UEI: CRFSBYFAN882
Audited by: ANDERSON SMITH & WIKE PLLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2025. 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 June 18, 2026 (81 days ago).
What is a management decision? →FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction. Effect: The district made purchases without proper approval which could result in unallowable expenditures. Cause: Oversight. Questioned Costs: $95,293 Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting. Management Response: The Board agrees with this finding and recommendation.
Show full finding ▾Hide full finding ▴Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting. Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction. Effect: The district made purchases without proper approval which could result in unallowable expenditures. Cause: Oversight. Questioned Costs: $95,293 Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting. Management Response: The Board agrees with this finding and recommendation.
Name of Contact Person: Wanda Illescas, Interim Finance Officer Corrective Action Plan: Management intends to implement procedures to ensure that all federal expenditures for capital are properly approved prior to making the purchase or entering into a contract. Proposed Completion Date: Immediately.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597. The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application. Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan. 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 be put in place to ensure that plan and budget amendments are completed in accordance with program requirements. Management Response: The Board agrees with this finding and recommendation.
Show full finding ▾Hide full finding ▴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. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI. Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597. The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application. Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan. 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 be put in place to ensure that plan and budget amendments are completed in accordance with program requirements. Management Response: The Board agrees with this finding and recommendation.
Name of Contact Person: Wanda Illescas, Interim Finance Officer Corrective Action Plan: Management intends to implement procedures to ensure that all future expenditures are within the Department of Public Instruction approved budget and plan. Proposed Completion Date: Immediately.
FAC accepted this audit on October 31, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 2022.
We noted bonus payments of $40,250 to employees who did not perform services for the Child Nutrition Program. Three employees reimbursed the Child Nutrition Program $17,375 for the unallowable payroll expenditures. Effect: The Child Nutrition Program paid for unallowable expenditures. Cause: Override of controls by certain members of management. Questioned Cost: $22,875. Recommendation: We recommend that management adhere to current policies and procedures that require all expenditures be allowable expenditures of the program. Management Response: The Board agrees with this finding and recommendation.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS AND NON COMPLIANCE NATIONAL SCHOOL LUNCH PROGRAM CFDA# 10.555 Allowable costs/cost principles Criteria: Payroll expenditures with the Child Nutrition Program can only be made to employees who perform services for the Child Nutrition Program. Condition: We noted bonus payments of $40,250 to employees who did not perform services for the Child Nutrition Program. Three employees reimbursed the Child Nutrition Program $17,375 for the unallowable payroll expenditures. Effect: The Child Nutrition Program paid for unallowable expenditures. Cause: Override of controls by certain members of management. Questioned Cost: $22,875. Recommendation: We recommend that management adhere to current policies and procedures that require all expenditures be allowable expenditures of the program. Management Response: The Board agrees with this finding and recommendation.
Name of Contact Person: Carol Chapman, Finance Officer Corrective Action Plan: The employees who received these bonus payments are no longer employed by the Board. In addition, policies and procedures are in place to require approval of payment for any future bonuses. Proposed Completion Date: Immediately.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
FAC accepted this audit on February 2, 2020 — management decision was due August 2, 2020.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
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 →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
