FAC Explorer

Audit 20676

FY End
2022-06-30
Total Expended
$6.16M
Findings
2
Programs
21
Organization: Butler County School District (KY)
Year: 2022 Accepted: 2022-12-19
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
26012 2022-001 Significant Deficiency - AB
602454 2022-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.11M - 0
84.010 Title I Grants to Local Educational Agencies $562,826 - 0
84.027 Special Education_grants to States $529,388 - 0
10.553 School Breakfast Program $446,022 - 0
10.559 Summer Food Service Program for Children $274,556 - 0
84.367 Improving Teacher Quality State Grants $113,190 - 0
12.U01 Njrotc $93,516 - 0
84.027 Covid-19 Special Education_grants to States $89,481 - 0
84.424 Student Support and Academic Enrichment Program $49,618 - 0
84.358 Rural Education $49,346 - 0
93.575 Child Care and Development Block Grant $46,540 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $32,500 - 0
84.048 Career and Technical Education -- Basic Grants to States $19,727 - 0
84.365 English Language Acquisition State Grants $18,370 - 0
84.173 Covid-19 Special Education_preschool Grants $16,596 - 0
84.425 Covid-19 Education Stabilization Fund $15,432 Yes 0
84.002 Adult Education - Basic Grants to States $6,911 - 0
84.173 Special Education_preschool Grants $4,071 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
10.560 State Administrative Expenses for Child Nutrition $2,994 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $427 - 0

Contacts

Name Title Type
T9M7U8BRCVP5 Eric Elms Auditee
2705625624 Shannon West Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Nonmonetary assistance is reported in the schedule of fair value of the goods received. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance; The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Butler County School District (the District) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Nonmonetary assistance is reported in the schedule of fair value of the goods received. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance; There were no subrecipients during the fiscal year.
Title: LOANS AND LOAN GUARANTEES Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Nonmonetary assistance is reported in the schedule of fair value of the goods received. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance; The District did not have any loans or loan guarantee programs required to be reported on the schedule.

Finding Details

Finding 2022-001
Criteria and Condition: 2 CFR 200.303 requires the non-federal entity to establish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal award including proper tracking of grant expenditures or compliance. COVID-19 Education Stabilization Funds were to be spent on allowable cost, per funding guidelines. The District?s processes over allowable costs needs improvement as costs determined to be unallowable were charged to the education stabilization fund. Cause: Certain internal controls were not in place to prevent unallowable costs being charged to the grant Effect: The cost of the assistance may be disallowed. Questioned Costs: $32,320 Context: A sample of 60 checks totaling $584,813 was selected for audit from a population of 523 checks totaling $1,482,664. The test found three checks that were not in compliance with questioned costs totaling $32,320. Our sample was a statistically valid sample. Recommendation: The District should verify the allowability of the costs that were charged to the grant. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the finding, see corrective action plan.
Finding 2022-001
Criteria and Condition: 2 CFR 200.303 requires the non-federal entity to establish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal award including proper tracking of grant expenditures or compliance. COVID-19 Education Stabilization Funds were to be spent on allowable cost, per funding guidelines. The District?s processes over allowable costs needs improvement as costs determined to be unallowable were charged to the education stabilization fund. Cause: Certain internal controls were not in place to prevent unallowable costs being charged to the grant Effect: The cost of the assistance may be disallowed. Questioned Costs: $32,320 Context: A sample of 60 checks totaling $584,813 was selected for audit from a population of 523 checks totaling $1,482,664. The test found three checks that were not in compliance with questioned costs totaling $32,320. Our sample was a statistically valid sample. Recommendation: The District should verify the allowability of the costs that were charged to the grant. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the finding, see corrective action plan.