Clearance Letter - Pending now Resolved SB68

                                                    September 19, 2023


Dr. Devon Horton
Superintendent
DeKalb County Board of Education
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083

Subject: Audit Report - Year Ending June 30, 2022

Dear Dr. Horton:

The Financial Review Section of the Georgia Department of Education has the responsibility to follow-up and close audit
reports which show findings and improper or questioned costs, as shown in the above-mentioned audit report, for funds
(state and/or federal) disbursed by this Department.

This letter is to follow-up on the pending Federal Findings from our letter dated July 19, 2023. Our comments on each
pending finding, by audit control number, are as follows:

    FA 2022-001
    Improve Budgetary Controls over Expenditures
    The district would submit a budget amendment to include all identified line items that were found by the Georgia
    Department of Audits and Accounts to not be included within a Georgia Department of Education approved budget.
    No questioned cost was required to be remitted to the Georgia Department of Education. The Federal Programs
    Division of the Georgia Department of Education has reviewed this matter and determined that appropriate
    procedures and controls are now in place to resolve this finding. The submitted corrective action plans were
    acceptable. This finding is closed.

    FA 2022-002
    Improve Controls over Indirect Costs
    The district provided a reclass file of allowable expenses (custodial supplies) to replace the entry for the
    miscalculated indirect cost. The Federal Programs Division of the Georgia Department of Education has reviewed
    this matter and determined that appropriate procedures and controls are now in place to resolve this finding. The
    submitted corrective action plans were acceptable. This finding is closed.

    FA 2022-003
    Improve Controls over Equipment
    A recommendation was provided regarding updating any internal controls related to inventory and equipment as
    described in the Uniform Grant Guidance. The submitted corrective action plans were acceptable. This finding is
    closed.
                   1652 Twin Towers East • 205 Jesse Hill Jr. Drive • Atlanta, GA 30334 • www.gadoe.org
Your Corrective Action Plan regarding your SB 68 moderate risk designation is pending. It is due within 120 of your Audit
Committee Letter dated June 29, 2023.


Thank you for your cooperation during the audit resolution process. Our file on this audit report is closed.

                                         Sincerely,



                                         Jasmine Williams
                                         Financial Review


cc: Byron Schueneman, Chief Finance Officer
    Stacey Lutz, Office of Student Achievement