FAC Explorer

Audit 289849

FY End
2023-06-30
Total Expended
$2.71M
Findings
12
Programs
18
Organization: Frankfort Independent School District (KY)
Year: 2023 Accepted: 2024-02-12
Auditor: Rfh PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366804 2023-003 Material Weakness Yes B
366805 2023-003 Material Weakness Yes B
366806 2023-004 Material Weakness - I
366807 2023-004 Material Weakness - I
366808 2023-004 Material Weakness - I
366809 2023-004 Material Weakness - I
943246 2023-003 Material Weakness Yes B
943247 2023-003 Material Weakness Yes B
943248 2023-004 Material Weakness - I
943249 2023-004 Material Weakness - I
943250 2023-004 Material Weakness - I
943251 2023-004 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425U Education Stabilization Fund $1.20M Yes 1
84.010 Title I Grants to Local Educational Agencies $343,770 - 0
84.027 Special Education_grants to States $218,135 - 0
10.553 School Breakfast Program $157,132 Yes 1
10.559 Summer Food Service Program for Children $97,627 Yes 1
10.555 National School Lunch Program $64,848 Yes 1
10.575 Farm to School Grant Program $42,308 - 0
84.173 Special Education_preschool Grants $29,337 - 0
84.367 Improving Teacher Quality State Grants $25,341 - 0
93.575 Child Care and Development Block Grant $24,541 - 0
84.358 Rural Education $20,794 - 0
84.424 Student Support and Academic Enrichment Program $20,535 - 0
84.425D Education Stabilization Fund $10,523 Yes 1
10.170 Specialty Crop Block Grant Program - Farm Bill $8,027 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $7,066 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,256 - 0
84.365 English Language Acquisition State Grants $1,782 - 0
10.560 State Administrative Expenses for Child Nutrition $876 - 0

Contacts

Name Title Type
S9KVF64WCAZ9 Logan Rupard Auditee
5028758661 Kevin Fisher Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Frankfort Independent School District and is presented on the regulatory basis of accounting. 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). Therefore, some amounts presented in, or used in the preparation of, the basic financial statements may differ from these numbers. De Minimis Rate Used: N Rate Explanation: The Frankfort Independent School District did not elect to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
Management’s Response: The District will review on a periodic basis the alignment of indirect cost rates and the calculations being used to ensure accuracy.
Finding 2023-003
Management’s Response: The District will review on a periodic basis the alignment of indirect cost rates and the calculations being used to ensure accuracy.
Finding 2023-004
Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.
Finding 2023-004
Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.
Finding 2023-004
Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.
Finding 2023-004
Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.
Finding 2023-003
Management’s Response: The District will review on a periodic basis the alignment of indirect cost rates and the calculations being used to ensure accuracy.
Finding 2023-003
Management’s Response: The District will review on a periodic basis the alignment of indirect cost rates and the calculations being used to ensure accuracy.
Finding 2023-004
Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.
Finding 2023-004
Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.
Finding 2023-004
Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.
Finding 2023-004
Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.