EIN: 586000309
UEI: KWUJNMTVMCL8
Audited by: Georgia Department of Audits and Accounts
Oversight agency: 93 [Department of Health and Human Services]
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 December 15, 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 15, 2026 (79 days ago).
What is a management decision? →A review of the SF-425 report filed for the period under review was performed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Though the report was prepared accurately, auditors noted that the report did not reflect evidence of review or approval by management personnel. Cause: Management was unaware of the requirement to document internal control procedures associated with the annual SF-425 reporting. Effect or Potential Effect: The School District is not in compliance with the Uniform Guidance. Failure to review financial reports for accuracy and completeness could lead to missed deadlines, inaccurate reporting, or obtaining more or less federal funding than the School District was eligible to receive. Recommendation: The School District should establish procedures to ensure that annual financial reports submitted to HHS are supported by the accounting records and evidence of review and approval is obtained prior to the submission of the reports. Views of Responsible Officials: We concur with this finding
Show full finding ▾Hide full finding ▴FA 2024-001 Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: Direct AL Number and Title: 93.600 – Head Start Federal Award Number: 04CH011758 (Year: 2020) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over Head Start program reporting requirements. Background Information: The Head Start program promotes school readiness by enhancing the cognitive, physical, behavioral, and social-emotional development of children through the provision of educational, health, nutritional, social, and other services to low-income children and families. The program is designed to involve parents in their child’s learning and development, and to help parents make progress toward their educational, literacy, and employment goals. Head Start funding was granted directly to the Randolph County Board of Education (School District) by the U.S. Department of Health and Human Services (HHS). HHS requires the School District to submit a Federal Financial Report (SF-425) annually to report Head Start expenditure and cash activity for each award period. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls. Condition: A review of the SF-425 report filed for the period under review was performed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Though the report was prepared accurately, auditors noted that the report did not reflect evidence of review or approval by management personnel. Cause: Management was unaware of the requirement to document internal control procedures associated with the annual SF-425 reporting. Effect or Potential Effect: The School District is not in compliance with the Uniform Guidance. Failure to review financial reports for accuracy and completeness could lead to missed deadlines, inaccurate reporting, or obtaining more or less federal funding than the School District was eligible to receive. Recommendation: The School District should establish procedures to ensure that annual financial reports submitted to HHS are supported by the accounting records and evidence of review and approval is obtained prior to the submission of the reports. Views of Responsible Officials: We concur with this finding
FA 2024-001 Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: None Assistance Listing Number and Title: 93.600 - Head Start Federal Award Number: 04CH011758 (Year: 2020) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over Head Start program reporting requirements. Corrective Action Plans: The School District will review accounting procedures related to all aspects of the accounting functions. The financial officer will hold refresher trainings with all necessary participants to make sure all policies and procedures are followed. This training will reiterate that evidence of review and approval of all financial reports is required to ensure that the reports are accurate and complete. Estimated Completion Date: November 28, 2025 Contact Person: Darlene Winger, CFO Telephone: 229-732-2260 Email: darlene.winger@sowegak12.org
FAC accepted this audit on November 17, 2024 — management decision was due May 17, 2025.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on September 21, 2022 — management decision was due March 21, 2023.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
During our review of the SF-425, Federal Financial Report, the following deficiencies were noted: ? The report was due October 28, 2020; however, it was not filed until June 22, 2021. ? The expenditures reflected on the report were understated by $40,199.17 based upon a review of the general ledger. Questioned Costs: Though questioned cost may exist, these amounts are unknown. The SF-425, Federal Financial Report, has not been accepted by the grantor and final cash drawdowns have not yet come. Cause: In discussing this deficiency with management, they stated the deficiencies occurred because management failed to effectively implement Federal guidelines as they pertain to reporting requirements. Effect or Potential Effect: Failure to accurately report Federal award expenditures through the financial reporting process could lead to the filing of payment requests that do not agree to actual expenditures. Therefore, the School District may obtain more or less Federal funding than they were eligible to receive. Additionally, the School District is not in compliance with the Uniform Guidance. Recommendation: The School District should revise and implement internal control procedures to ensure that financial reports submitted to Federal grantors are in a timely manner and supported by the accounting records. In addition, management should develop and implement a monitoring process to ensure that control procedures are being followed. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴FA 2020-001 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: Direct CFDA Number and Title: 93.600 Head Start Federal Award Numbers: 04CH477206 (Year: 2020), 04CH477205 (Year: 2019) Questioned Costs: Unknown Repeat of Prior Year Findings: FA 2019-003, FA 2018-005, FA 2017-006 Description: The policies and procedures of the School District did not provide adequate internal controls over the reporting requirements with the Head Start program. Criteria: 2 CFR 200.302(a) states in part that ?the non-Federal entity?s financial management systems must? be sufficient to permit the preparation of reports required by general and program-specific terms and conditions.? In addition, 2 CFR 200.302(b)(2) states in part that the non-Federal entity?s financial management systems must provide for ?accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements.? Furthermore, 2 CFR 200.303(a) states in part that ?the non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award? (c) Evaluate and monitor the non-Federal entity?s compliance with statutes, regulations and the terms and conditions of Federal awards.? Condition: During our review of the SF-425, Federal Financial Report, the following deficiencies were noted: ? The report was due October 28, 2020; however, it was not filed until June 22, 2021. ? The expenditures reflected on the report were understated by $40,199.17 based upon a review of the general ledger. Questioned Costs: Though questioned cost may exist, these amounts are unknown. The SF-425, Federal Financial Report, has not been accepted by the grantor and final cash drawdowns have not yet come. Cause: In discussing this deficiency with management, they stated the deficiencies occurred because management failed to effectively implement Federal guidelines as they pertain to reporting requirements. Effect or Potential Effect: Failure to accurately report Federal award expenditures through the financial reporting process could lead to the filing of payment requests that do not agree to actual expenditures. Therefore, the School District may obtain more or less Federal funding than they were eligible to receive. Additionally, the School District is not in compliance with the Uniform Guidance. Recommendation: The School District should revise and implement internal control procedures to ensure that financial reports submitted to Federal grantors are in a timely manner and supported by the accounting records. In addition, management should develop and implement a monitoring process to ensure that control procedures are being followed. Views of Responsible Officials: We concur with this finding.
FA 2020-001 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: Direct CFDA Numbers and Title: 93.600 Head Start Federal Award Number: 04CH477206 (Year: 2020) , 04CH477205 (Year: 2019) Questioned Costs: Unknown Repeat of Prior Year Findings: FA 2019-003, FA 2018-005, FA 2017-006 Description: The policies and procedures of the School District did not provide adequate internal controls over the reporting requirements with the Head Start program. Corrective Action Plans: The School District will review procedures related to all aspects of the reporting requirements related to the Head Start program. Policies and procedures will be updated to reflect needed adjustments to help eliminate any deficiencies in internal controls, and the School District will research and attend trainings determined as beneficial. Estimated Completion Date: December 30, 2021 Contact Person: Darlene B. Wingler Telephone: (229) 732-2260 Email: darlene.wingler@sowegak12.org
2019-003
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
Upon review of cash drawdowns and disbursements related to the Head Start program, excessive cash balances were noted for 138 days in the fiscal year. Cause: In discussing the issue with management, they stated drawdowns were requested based on anticipated expenditures, instead of actual expenditures due to the unfamiliarity of personnel with the procedures for drawdowns. Effect or Potential Effect: The School District could potentially accrue a Federal interest liability that would be owed to the Federal government. In addition, the School District is not in compliance with the Uniform Guidance. Recommendation: The School District should develop and implement procedures to accurately forecast the cash needs of the Head Start program and minimize the time elapsing between the transfer of funds from the U.S. Department of Health and Human Services and the disbursement of such funds by the School District. These procedures should be documented in accordance with 2 CFR 200.302(b)(6). In addition, management should develop and implement a monitoring process to ensure that these procedures are followed. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table Description: The School District made cash drawdowns in excess of immediate cash needs for the Head Start program. Criteria: 2 CFR 200.305(b) states, ?For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from? the pass-through entity and the disbursement by the non-Federal entity.? In addition, 2 CFR 200.302(b)(6) requires that the entity development written cash management procedures. Furthermore, 2 CFR 200.303(a) states in part that the ?non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award? (c) Evaluate and monitor the non-Federal entity?s compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: Upon review of cash drawdowns and disbursements related to the Head Start program, excessive cash balances were noted for 138 days in the fiscal year. Cause: In discussing the issue with management, they stated drawdowns were requested based on anticipated expenditures, instead of actual expenditures due to the unfamiliarity of personnel with the procedures for drawdowns. Effect or Potential Effect: The School District could potentially accrue a Federal interest liability that would be owed to the Federal government. In addition, the School District is not in compliance with the Uniform Guidance. Recommendation: The School District should develop and implement procedures to accurately forecast the cash needs of the Head Start program and minimize the time elapsing between the transfer of funds from the U.S. Department of Health and Human Services and the disbursement of such funds by the School District. These procedures should be documented in accordance with 2 CFR 200.302(b)(6). In addition, management should develop and implement a monitoring process to ensure that these procedures are followed. Views of Responsible Officials: We concur with this finding.
See Corrective Action Plan for chart/table
2018-002
The following deficiencies were noted when reviewing the Child Nutrition Cluster program equipment listing: ? Property records did not include the following required components: (1) A serial number or other identification number, (2) who holds title, (3) the acquisition date, (4) cost of the property, (5) percentage of Federal participation in the project costs for the Federal award under which the property was acquired, (6) the location, (7) use and condition of the property, and (8) disposition data including the date of disposal and sale price of the property. Cause: In discussing this deficiency with management, they stated the deficiencies occurred because management failed to effectively implement Federal guidelines as they pertain to equipment and real property management. Effect or Potential Effect: Failure to maintain a complete an accurate equipment listing exposes the School District to unnecessary risk of error and misuse of equipment and/or Federal funds. Additionally, the School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. Recommendation: The School District should develop and maintain an equipment listing that reflects all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of Federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Child Nutrition Cluster. Criteria: 2 CFR 200.313(d)(1) states, "Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project cost for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.? Condition: The following deficiencies were noted when reviewing the Child Nutrition Cluster program equipment listing: ? Property records did not include the following required components: (1) A serial number or other identification number, (2) who holds title, (3) the acquisition date, (4) cost of the property, (5) percentage of Federal participation in the project costs for the Federal award under which the property was acquired, (6) the location, (7) use and condition of the property, and (8) disposition data including the date of disposal and sale price of the property. Cause: In discussing this deficiency with management, they stated the deficiencies occurred because management failed to effectively implement Federal guidelines as they pertain to equipment and real property management. Effect or Potential Effect: Failure to maintain a complete an accurate equipment listing exposes the School District to unnecessary risk of error and misuse of equipment and/or Federal funds. Additionally, the School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. Recommendation: The School District should develop and maintain an equipment listing that reflects all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of Federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. Views of Responsible Officials: We concur with this finding.
See Corrective Action Plan for chart/table
2018-003
During our review of the SF-425, Federal Financial Report, it was noted the that report was due January 31, 2020 but was not prepared until August 31, 2020. In addition, no documentation was provided that the report had been submitted to the grantor as of the last day of audit fieldwork. Questioned Costs: Though questioned cost may exist, these amounts are unknown. The SF-425, Federal Financial Report, has not been accepted by the grantor and final cash drawdowns have not yet come. Cause: In discussing this deficiency with management, they stated the deficiencies occurred because management failed to effectively implement Federal guidelines as they pertain to reporting requirements. Effect or Potential Effect: Failure to accurately report Federal award expenditures through the financial reporting process could lead to the filing of payment requests that do not agree to actual expenditures. Therefore, the School District may obtain more or less Federal funding than they were eligible to receive. Additionally, the School District is not in compliance with the Uniform Guidance. Recommendation: The School District should revise and implement internal control procedures to ensure that financial reports submitted to Federal grantors are in a timely manner and supported by the accounting records. In addition, management should develop and implement a monitoring process to ensure that control procedures are being followed. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table Description: The policies and procedures of the School District did not provide adequate internal controls over the reporting requirements with the Head Start program. Criteria: 2 CFR 200.302(a) states in part that ?the non-Federal entity?s financial management systems must? be sufficient to permit the preparation of reports required by general and program-specific terms and conditions.? In addition, 2 CFR 200.302(b)(2) states in part that the non-Federal entity?s financial management systems must provide for ?accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements.? Furthermore, 2 CFR 200.303(a) states in part that ?the non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award? (c) Evaluate and monitor the non-Federal entity?s compliance with statutes, regulations and the terms and conditions of Federal awards.? Condition: During our review of the SF-425, Federal Financial Report, it was noted the that report was due January 31, 2020 but was not prepared until August 31, 2020. In addition, no documentation was provided that the report had been submitted to the grantor as of the last day of audit fieldwork. Questioned Costs: Though questioned cost may exist, these amounts are unknown. The SF-425, Federal Financial Report, has not been accepted by the grantor and final cash drawdowns have not yet come. Cause: In discussing this deficiency with management, they stated the deficiencies occurred because management failed to effectively implement Federal guidelines as they pertain to reporting requirements. Effect or Potential Effect: Failure to accurately report Federal award expenditures through the financial reporting process could lead to the filing of payment requests that do not agree to actual expenditures. Therefore, the School District may obtain more or less Federal funding than they were eligible to receive. Additionally, the School District is not in compliance with the Uniform Guidance. Recommendation: The School District should revise and implement internal control procedures to ensure that financial reports submitted to Federal grantors are in a timely manner and supported by the accounting records. In addition, management should develop and implement a monitoring process to ensure that control procedures are being followed. Views of Responsible Officials: We concur with this finding.
See Corrective Action Plan for chart/table
2018-005
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-006
FAC accepted this audit on August 20, 2020 — management decision was due February 20, 2021.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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
2016-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001, 2014-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-002, 2014-002
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 Georgia →
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.
