KERSHAW COUNTY SCHOOL DISTRICT

2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.

2022-003: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS PROCUREMENT) CONDITION: The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. CRITERIA: All items purchased with Title I funds should be following the District?s approved procurement code and following their established internal controls. CONTEXT, CAUSE, AND EFFECT: We noted during our review of Title I non-payroll disbursements the following items: It appears a purchase was made to avoid the single transaction limit of $500. An employee approved their own purchase. One instance where a full-time teachers salary was moved to another fund but the substitute?s salary of $312 was included in Title I expenditures. RECOMMENDATION: We recommend that the District follow its procurement and internal control policies and procedures. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.

Federal Agency: U.S. Department of Education Pass-Through Agency: South Carolina Department of Education ESSER Program: CFDA # 84.425D Pass-Through Grantor?s Award Numbers and Years: 2020 H63010497520 Repeat Finding from Prior Year? No 2021-002: PROCUREMENT The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. All items purchased with ESSER funds should be following the District?s approved procurement code and following their established internal controls. We noted during our review of ESSER I non-payroll disbursements the following items: - A purchase was made under a sole source authorization however the purchase did not qualify as a sole source. - A purchase was made that did not have the CFO?s signature; the CFO?s signature was required as part of the District?s internal controls related to the ESSER program. We recommend that the District follow its procurement policies and its established internal controls polices. The District agrees with this finding and will adhere to the corrective action plan on page 119 in this audit report.

Federal Agency: U.S. Department of Education Pass-Through Agency: South Carolina Department of Education ESSER Program: CFDA # 84.425D Pass-Through Grantor?s Award Numbers and Years: 2020 H63010497520 Repeat Finding from Prior Year? No 2021-003: REPORTING The School District did not submit the required reports to the South Carolina Department of Education (?SDE?). All items purchased with ESSER funds should be reported to the SDE in the required format and time frame We noted during our audit that no reports were ever submitted to the SDE for ESSER I funds. We recommend that the District follow all of the reporting requirements set forth by the SDE. The District agrees with this finding and will adhere to the corrective action plan on page 119 in this audit report.

Federal Agency: U.S. Department of Education Pass-Through Agency: South Carolina Department of Education IDEA Cluster: CFDA #?s 84.027A and 84.173A Pass-Through Grantor?s Award Numbers and Years: 2020 H63010100920; H63010100820 Repeat Finding from Prior Year? No 2020-003: ALLOWABLE COSTS (PAYROLL DISBURSEMENTS) The School District did not have semi-annual certifications completed for Teachers? and Teacher Assistants? salaries paid from IDEA funds during the second semester of the school year. Teachers? and Teacher Assistants? salaries paid from IDEA funds should have semi-annual certifications completed for the period related to the payroll disbursements. We noted during our review of IDEA payroll expenditures that the District did not complete a semi-annual certificate for the second semester due to the majority of IDEA employee salaries being charged to other funds. We noted that the administration staff usually have a Personnel Activity Report completed, but the teachers and teaching assistants have a single cost objective and should have a semi-annual certificate filled out. The District should be completing a semi-annual certificate for each of the IDEA employees for any period of time that salaries are charged to IDEA funds. We recommend that the District follow its internal controls and complete semi-annual certificates for each teacher and teacher assistant salary that is charged to IDEA funds. The District agrees with this finding and will adhere to the corrective action plan on page 123 in this audit report.

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