FAC Explorer

Audit 324542

FY End
2024-06-30
Total Expended
$8.65M
Findings
0
Programs
20
Organization: Erlanger-Elsmere Independent School District (KY)
Year: 2024 Accepted: 2024-10-11
Auditor: Denise M Keene CPA

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $877,386 Yes 0
84.027 Special Education Grants to States $646,483 - 0
10.553 School Breakfast Program $465,179 - 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $321,093 - 0
10.558 Child and Adult Care Food Program $234,993 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $140,192 - 0
84.287 Twenty-First Century Community Learning Centers $88,179 - 0
10.555 National School Lunch Program $76,098 - 0
84.184 School Safely National Activities $59,391 - 0
93.276 Drug-Free Communities Support Program Grants $54,096 - 0
10.582 Fresh Fruit and Vegetable Program $49,283 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $47,674 - 0
84.424 Student Support and Academic Enrichment Program $43,327 - 0
10.559 Summer Food Service Program for Children $34,329 - 0
84.365 English Language Acquisition State Grants $22,354 - 0
84.351 Arts in Education $13,062 - 0
16.839 Stop School Violence $12,401 - 0
84.173 Special Education Preschool Grants $4,816 - 0
10.560 State Administrative Expenses for Child Nutrition $3,633 - 0
84.425 Education Stabilization Fund $2,371 Yes 0

Contacts

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

Notes to SEFA

Title: BASIS OF PRESENTTION Accounting Policies: BASIS OF PRESENTATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, FOOD DISTRIBUTION De Minimis Rate Used: N Rate Explanation: USE RATE APPROVED BY KY DEPARTMENT 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, 2024. 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 (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: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: BASIS OF PRESENTATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, FOOD DISTRIBUTION De Minimis Rate Used: N Rate Explanation: USE RATE APPROVED BY KY DEPARTMENT 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 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.
Title: FOOD DISTRIBUTION Accounting Policies: BASIS OF PRESENTATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, FOOD DISTRIBUTION De Minimis Rate Used: N Rate Explanation: USE RATE APPROVED BY KY DEPARTMENT OF EDUCATION Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities disbursed, totaling $127,978.