FAC Explorer

Audit 327857

FY End
2024-06-30
Total Expended
$2.99M
Findings
12
Programs
15
Organization: Bellevue Independent School District (KY)
Year: 2024 Accepted: 2024-11-11
Auditor: Kelley Galloway Smith Goolsby Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505240 2024-002 Significant Deficiency - N
505241 2024-003 Significant Deficiency - B
505242 2024-002 Significant Deficiency - N
505243 2024-003 Significant Deficiency - B
505244 2024-002 Significant Deficiency - N
505245 2024-003 Significant Deficiency - B
1081682 2024-002 Significant Deficiency - N
1081683 2024-003 Significant Deficiency - B
1081684 2024-002 Significant Deficiency - N
1081685 2024-003 Significant Deficiency - B
1081686 2024-002 Significant Deficiency - N
1081687 2024-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $320,123 - 0
93.575 Child Care and Development Block Grant $150,000 - 0
84.010 Title I Grants to Local Educational Agencies $102,544 - 0
84.377 School Improvement Grants $84,620 - 0
10.553 School Breakfast Program $33,007 - 0
84.173 Special Education Preschool Grants $25,291 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $22,630 - 0
84.027 Special Education Grants to States $21,733 - 0
10.555 National School Lunch Program $19,957 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $19,215 - 0
10.559 Summer Food Service Program for Children $17,349 - 0
84.371 Comprehensive Literacy Development $16,150 - 0
10.582 Fresh Fruit and Vegetable Program $14,513 - 0
84.425 Education Stabilization Fund $2,304 Yes 2
10.560 State Administrative Expenses for Child Nutrition $445 - 0

Contacts

Name Title Type
HQJGH23A6QN5 Misty Middleton Auditee
8592612108 Anthony Workman Auditor
No contacts on file

Notes to SEFA

Title: Note C - Food Distribution Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District under the programs of the federal government for the year. 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. NOTE B - SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate allwed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2024, commodities on hand are included in the total inventory of $4,244.

Finding Details

Finding 2024-002
2024-002 WAGE RATE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147). Condition: We noted that the contractors for three projects were paid without wage-rate provisions being considered. These included a project to repair the sinks in the science area and teacher lounge, furnish and install tiling at the high school and HVAC improvements for the gym. Questioned Costs: None Cause: District staff did not that realize that these projects were defined as construction projects and subject to prevailing wage requirements. Effect: The District was not in compliance with wage rate requirements. Repeat Finding: No. Recommendation: We recommend that in the future District staff review award contracts and related guidance in detail to identify all compliance requirements that are applicable.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Condition: We noted that proper bid procedures were not followed for a flooring replacement project that was completed during the year and whose total cost exceeded $40,000. Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive bidding process or at state/federal contract pricing. Repeat Finding: No. Questioned Costs: $79,620 Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy. Recommendation: We recommend that the District implement procedures to ensure compliance with state and federal regulations and Board policy.
Finding 2024-002
2024-002 WAGE RATE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147). Condition: We noted that the contractors for three projects were paid without wage-rate provisions being considered. These included a project to repair the sinks in the science area and teacher lounge, furnish and install tiling at the high school and HVAC improvements for the gym. Questioned Costs: None Cause: District staff did not that realize that these projects were defined as construction projects and subject to prevailing wage requirements. Effect: The District was not in compliance with wage rate requirements. Repeat Finding: No. Recommendation: We recommend that in the future District staff review award contracts and related guidance in detail to identify all compliance requirements that are applicable.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Condition: We noted that proper bid procedures were not followed for a flooring replacement project that was completed during the year and whose total cost exceeded $40,000. Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive bidding process or at state/federal contract pricing. Repeat Finding: No. Questioned Costs: $79,620 Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy. Recommendation: We recommend that the District implement procedures to ensure compliance with state and federal regulations and Board policy.
Finding 2024-002
2024-002 WAGE RATE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147). Condition: We noted that the contractors for three projects were paid without wage-rate provisions being considered. These included a project to repair the sinks in the science area and teacher lounge, furnish and install tiling at the high school and HVAC improvements for the gym. Questioned Costs: None Cause: District staff did not that realize that these projects were defined as construction projects and subject to prevailing wage requirements. Effect: The District was not in compliance with wage rate requirements. Repeat Finding: No. Recommendation: We recommend that in the future District staff review award contracts and related guidance in detail to identify all compliance requirements that are applicable.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Condition: We noted that proper bid procedures were not followed for a flooring replacement project that was completed during the year and whose total cost exceeded $40,000. Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive bidding process or at state/federal contract pricing. Repeat Finding: No. Questioned Costs: $79,620 Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy. Recommendation: We recommend that the District implement procedures to ensure compliance with state and federal regulations and Board policy.
Finding 2024-002
2024-002 WAGE RATE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147). Condition: We noted that the contractors for three projects were paid without wage-rate provisions being considered. These included a project to repair the sinks in the science area and teacher lounge, furnish and install tiling at the high school and HVAC improvements for the gym. Questioned Costs: None Cause: District staff did not that realize that these projects were defined as construction projects and subject to prevailing wage requirements. Effect: The District was not in compliance with wage rate requirements. Repeat Finding: No. Recommendation: We recommend that in the future District staff review award contracts and related guidance in detail to identify all compliance requirements that are applicable.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Condition: We noted that proper bid procedures were not followed for a flooring replacement project that was completed during the year and whose total cost exceeded $40,000. Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive bidding process or at state/federal contract pricing. Repeat Finding: No. Questioned Costs: $79,620 Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy. Recommendation: We recommend that the District implement procedures to ensure compliance with state and federal regulations and Board policy.
Finding 2024-002
2024-002 WAGE RATE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147). Condition: We noted that the contractors for three projects were paid without wage-rate provisions being considered. These included a project to repair the sinks in the science area and teacher lounge, furnish and install tiling at the high school and HVAC improvements for the gym. Questioned Costs: None Cause: District staff did not that realize that these projects were defined as construction projects and subject to prevailing wage requirements. Effect: The District was not in compliance with wage rate requirements. Repeat Finding: No. Recommendation: We recommend that in the future District staff review award contracts and related guidance in detail to identify all compliance requirements that are applicable.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Condition: We noted that proper bid procedures were not followed for a flooring replacement project that was completed during the year and whose total cost exceeded $40,000. Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive bidding process or at state/federal contract pricing. Repeat Finding: No. Questioned Costs: $79,620 Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy. Recommendation: We recommend that the District implement procedures to ensure compliance with state and federal regulations and Board policy.
Finding 2024-002
2024-002 WAGE RATE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147). Condition: We noted that the contractors for three projects were paid without wage-rate provisions being considered. These included a project to repair the sinks in the science area and teacher lounge, furnish and install tiling at the high school and HVAC improvements for the gym. Questioned Costs: None Cause: District staff did not that realize that these projects were defined as construction projects and subject to prevailing wage requirements. Effect: The District was not in compliance with wage rate requirements. Repeat Finding: No. Recommendation: We recommend that in the future District staff review award contracts and related guidance in detail to identify all compliance requirements that are applicable.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Condition: We noted that proper bid procedures were not followed for a flooring replacement project that was completed during the year and whose total cost exceeded $40,000. Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive bidding process or at state/federal contract pricing. Repeat Finding: No. Questioned Costs: $79,620 Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy. Recommendation: We recommend that the District implement procedures to ensure compliance with state and federal regulations and Board policy.