Butts County Board of CommissionersLocal Government

Criteria: As outlined in the OMB Compliance Supplement, to meet the requirements of the annual report card, high school graduation rate testing, a School District must implement appropriate policies and procedures for documenting the removal of a student from the adjusted cohort. A School District must maintain appropriate written documentation to support the removal of a student from the adjusted cohort. Condition: Based on the above criteria, the School District did not meet the requirements for removing a student from the cohort. Out of a sample of ten students, documentation supporting removal from the cohort was not available for six students. Cause: Management oversight. Effect: Due to lack of supporting documentation, the School District is not in compliance with the annual report card, graduation cohort testing. Recommendation: We recommend the School District maintain appropriate documentation for removing ta student from the cohort. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to obtain sufficient documentation for removing a student from the graduation cohort.

Criteria: The Unform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Additionally, the Uniform Guidance prohibits entities from contracting with or making subawards of $25,000 or more to parties who are suspended or debarred. Condition: During fiscal year 2024, the School District did not comply with suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted all three vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to ensure compliance with the suspension and debarment requirements of the Uniform Guidance.

Criteria: The Uniform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Additionally, the Uniform Guidance prohibits entities from contracting with or making subawards of $25,000 or more to parties who are suspended or debarred. Condition: During fiscal year 2023, the School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 3 out of 8 purchases tested whereby no formal procurement process was performed in advance of the purchase. We also noted 2 vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the Procurement and suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement and suspension and debarment requirements of the Uniform Guidance.

2022-003 Special Education Cluster – Assistance Listing Numbers 84.027 and 84.173 - Procurement Criteria: The Uniform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Condition: During fiscal year 2022, the School District did not comply with the procurement requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 6 out of 12 purchases tested whereby no formal procurement process was performed in advance of the purchase. Cause: Management oversight. Effect: The School District did not comply with the procurement requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance.

Criteria: The Uniform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Condition: During fiscal year 2021, the School District did not comply with the procurement requirements of the Uniform Guidance.Context: During our testing of the Special Education Cluster, we noted 3 out of 5 purchases tested whereby no formal procurement process was performed in advance of the purchase. Cause: Management oversight. Effect: The School District did not comply with the procurement requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance.