FAC Explorer

Audit 17985

FY End
2022-06-30
Total Expended
$10.60M
Findings
2
Programs
19
Organization: Campbell County Board of Education (KY)
Year: 2022 Accepted: 2022-12-14
Auditor: Barnes Dennig & CO LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21408 2022-010 Significant Deficiency - B
597850 2022-010 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $671,985 Yes 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $449,615 - 0
10.555 National School Lunch Program $241,820 Yes 0
84.010 Title I Grants to Local Educational Agencies $189,683 Yes 0
84.173 Special Education_preschool Grants $94,703 - 0
84.027 Special Education_grants to States $71,126 - 0
84.425 Education Stabilization Fund $61,300 Yes 0
84.196 Education for Homeless Children and Youth $55,588 - 0
16.710 Public Safety Partnership and Community Policing Grants $53,707 - 0
84.424 Student Support and Academic Enrichment Program $48,533 - 0
84.048 Career and Technical Education -- Basic Grants to States $48,048 - 0
84.367 Improving Teacher Quality State Grants $32,480 - 0
10.559 Summer Food Service Program for Children $17,078 Yes 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $11,223 - 0
10.558 Child and Adult Care Food Program $10,776 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
84.287 Twenty-First Century Community Learning Centers $2,735 - 0
10.560 State Administrative Expenses for Child Nutrition $2,706 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $300 - 0

Contacts

Name Title Type
TUE4BKLAL1N9 Tracey Jolly Auditee
8596352173 Harold Kremer Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting in accordance with generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Campbell County School District under programs of the federal government for the year ended June 30, 2021, and is reported on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of Campbell County School District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: FOOD DISTRIBUTION Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting in accordance with generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair value of the commodities disbursed. For the year ended June 30, 2022, the District reported food commodities expended in the amount of $241,820
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting in accordance with generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The District did not have any subrecipients during the year ended June 30, 2022.

Finding Details

Finding 2022-010
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COST 2022-01 Errors in Payroll Criteria: The organization is responsible for establishing and maintaining effective internal control over payroll. Condition and context: During the course of the audit, we noted individuals who were not paid according to the approved pay scale based on rank and experience. Effect: Individuals charged to grants were paid at a rate which was not approved. Cause: Lack of review of individuals? pay upon original hire and changes in rank and experience. Recommendation: Reviewing the wages input into Munis upon each new hire, each rank change, and upon rolling to the subsequent year. Views of Responsible Officials and Planned Corrective Actions: The district acknowledges the errors and will perform a review of each new hire, rank change, and rolling to the subsequent year. The Finance and Human Resource departments will collaborate in this review process.
Finding 2022-010
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COST 2022-01 Errors in Payroll Criteria: The organization is responsible for establishing and maintaining effective internal control over payroll. Condition and context: During the course of the audit, we noted individuals who were not paid according to the approved pay scale based on rank and experience. Effect: Individuals charged to grants were paid at a rate which was not approved. Cause: Lack of review of individuals? pay upon original hire and changes in rank and experience. Recommendation: Reviewing the wages input into Munis upon each new hire, each rank change, and upon rolling to the subsequent year. Views of Responsible Officials and Planned Corrective Actions: The district acknowledges the errors and will perform a review of each new hire, rank change, and rolling to the subsequent year. The Finance and Human Resource departments will collaborate in this review process.