FAC Explorer

Audit 2290

FY End
2023-06-30
Total Expended
$8.56M
Findings
0
Programs
20
Organization: Erlanger-Elsmere Independent School District (KY)
Year: 2023 Accepted: 2023-11-05
Auditor: Denise M Keene CPA

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.184 Safe and Drug-Free Schools and Communities_national Programs $1.12M - 0
84.010 Title I Grants to Local Educational Agencies $712,601 - 0
84.215 Fund for the Improvement of Education $591,338 - 0
10.553 School Breakfast Program $431,335 - 0
10.558 Child and Adult Care Food Program $231,282 - 0
93.276 Drug-Free Communities Support Program Grants $151,292 - 0
93.778 Medical Assistance Program $138,411 - 0
84.027 Special Education_grants to States $126,365 Yes 0
84.367 Improving Teacher Quality State Grants $112,999 - 0
10.555 National School Lunch Program $90,418 - 0
84.424 Student Support and Academic Enrichment Program $59,410 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $45,851 - 0
84.365 English Language Acquisition State Grants $38,953 - 0
84.425 Education Stabilization Fund $32,827 Yes 0
84.173 Special Education_preschool Grants $7,184 Yes 0
84.351 Arts in Education $7,050 - 0
16.839 Stop School Violence $6,148 - 0
10.559 Summer Food Service Program for Children $5,754 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
10.560 State Administrative Expenses for Child Nutrition $1,907 - 0

Contacts

Name Title Type
PNJ2FEZ8KX85 Lisa Goetz Auditee
8597272009 Denise M Keene Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: BASIS OF PRESENTATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, FOOD DISTRIBUTION De Minimis Rate Used: N Rate Explanation: Indirect cost rate calculated by the KY Dept of Education The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Erlanger-Elsmere Independent School district (the"District") under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirement of Tilte 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Auidt Requirements for Federal Awards (Uniform Guidance). Becasue the Schedule presents only a selected postion 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: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: BASIS OF PRESENTATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, FOOD DISTRIBUTION De Minimis Rate Used: N Rate Explanation: Indirect cost rate calculated by the KY Dept of Education Expenditures reported on the Schedule are reported on the 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 limitd 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.
Title: FOOD DISTRIBUTION Accounting Policies: BASIS OF PRESENTATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, FOOD DISTRIBUTION De Minimis Rate Used: N Rate Explanation: Indirect cost rate calculated by the KY Dept of Education Nonmonetary assistance is reported in the Schedule at the fair market value of the commodites disbursed, totaling $150,646