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Audit 33215

FY End
2022-06-30
Total Expended
$20.01M
Findings
6
Programs
17
Organization: Clark County Board of Education (KY)
Year: 2022 Accepted: 2022-12-26
Auditor: Summers McCrary & Sparks Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33769 2022-001 Significant Deficiency - ABEGLMN
33770 2022-001 Significant Deficiency - ABEGLMN
33771 2022-002 Significant Deficiency - AB
610211 2022-001 Significant Deficiency - ABEGLMN
610212 2022-001 Significant Deficiency - ABEGLMN
610213 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.07M Yes 1
10.553 School Breakfast Program $796,414 - 0
84.027 Special Education_grants to States $616,541 - 0
10.555 National School Lunch Program $309,654 - 0
10.559 Summer Food Service Program for Children $137,092 - 0
84.371 Striving Readers $114,972 - 0
84.358 Rural Education $82,565 - 0
84.367 Improving Teacher Quality State Grants $75,694 - 0
12.000 Rotc $73,988 - 0
84.424 Student Support and Academic Enrichment Program $71,492 - 0
84.011 Migrant Education_state Grant Program $36,429 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $23,500 - 0
84.048 Career and Technical Education -- Basic Grants to States $22,800 - 0
84.173 Special Education_preschool Grants $13,488 - 0
84.425 Education Stabilization Fund $11,915 Yes 0
10.649 Pandemic Ebt Administrative Costs $5,814 - 0
84.365 English Language Acquisition State Grants $3,511 - 0

Contacts

Name Title Type
XUX4JJAB3QY5 Aleisha Ellis Auditee
8597444545 Tom Sparks Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1- BASIS OF PRESENTATION Accounting Policies: 1) Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.2) Clark School District did not elect to use the 10% de minimus indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Clark County School District under the 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance). Because the schedule presents only a selected portion of operations of the Clark County School District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: FOOD 3 - FOOD DISTRIBUTION Accounting Policies: 1) Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.2) Clark School District did not elect to use the 10% de minimus indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. For the year ended June 30, 2022, the District received food commodities totaling $309,654.
Title: FOOD 4 - SUBRECIPIENTS Accounting Policies: 1) Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.2) Clark School District did not elect to use the 10% de minimus indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not pass through federal awards to a subrecipient in the current year.

Finding Details

Finding 2022-001
Criteria: The internal controls over the Title I program lack oversight to ensure complete compliance with Title I program based on the KDE monitoring report and current year audit procedures. Condition: Controls over the Title I program were not in place to ensure the Program was being operated in accordance with Title I requirements. Effect: The Title I program could not be effectively and efficiently operated as well as possible unallowable expenses. Cause: The Title I program lacked oversight by District personnel. The program coordinator had not fully implemented necessary policies and procedures for program requirements. Recommendation: The District should review the current internal controls over the Title I program to ensure proper oversight is in place and the Program is being operated in accordance to requirements. The Title I coordinators should be evaluated for the proper understanding of the program and receive proper training over the Title I regulations.
Finding 2022-001
Criteria: The internal controls over the Title I program lack oversight to ensure complete compliance with Title I program based on the KDE monitoring report and current year audit procedures. Condition: Controls over the Title I program were not in place to ensure the Program was being operated in accordance with Title I requirements. Effect: The Title I program could not be effectively and efficiently operated as well as possible unallowable expenses. Cause: The Title I program lacked oversight by District personnel. The program coordinator had not fully implemented necessary policies and procedures for program requirements. Recommendation: The District should review the current internal controls over the Title I program to ensure proper oversight is in place and the Program is being operated in accordance to requirements. The Title I coordinators should be evaluated for the proper understanding of the program and receive proper training over the Title I regulations.
Finding 2022-002
SIGNIFICANT DEFICIENCY Criteria: The interim Final Rule for the ARP ESSER program indicates that LEAs are required to ?engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of its plan?. Condition: The District could not produce documentation of stakeholder input was received and used for the development of the ARP ESSER plan. Effect: The ARP ESSER project could have costs which did not address the input of the all the stakeholders. Cause: The District had engaged in several meeting various stakeholders concerning the development of a plan but no official documentation was maintained to support the meetings or how the documentation was obtained. Recommendation: The District should review the current internal controls over the obtaining and documenting stakeholder input for compliance with developing plans for federal programs.
Finding 2022-001
Criteria: The internal controls over the Title I program lack oversight to ensure complete compliance with Title I program based on the KDE monitoring report and current year audit procedures. Condition: Controls over the Title I program were not in place to ensure the Program was being operated in accordance with Title I requirements. Effect: The Title I program could not be effectively and efficiently operated as well as possible unallowable expenses. Cause: The Title I program lacked oversight by District personnel. The program coordinator had not fully implemented necessary policies and procedures for program requirements. Recommendation: The District should review the current internal controls over the Title I program to ensure proper oversight is in place and the Program is being operated in accordance to requirements. The Title I coordinators should be evaluated for the proper understanding of the program and receive proper training over the Title I regulations.
Finding 2022-001
Criteria: The internal controls over the Title I program lack oversight to ensure complete compliance with Title I program based on the KDE monitoring report and current year audit procedures. Condition: Controls over the Title I program were not in place to ensure the Program was being operated in accordance with Title I requirements. Effect: The Title I program could not be effectively and efficiently operated as well as possible unallowable expenses. Cause: The Title I program lacked oversight by District personnel. The program coordinator had not fully implemented necessary policies and procedures for program requirements. Recommendation: The District should review the current internal controls over the Title I program to ensure proper oversight is in place and the Program is being operated in accordance to requirements. The Title I coordinators should be evaluated for the proper understanding of the program and receive proper training over the Title I regulations.
Finding 2022-002
SIGNIFICANT DEFICIENCY Criteria: The interim Final Rule for the ARP ESSER program indicates that LEAs are required to ?engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of its plan?. Condition: The District could not produce documentation of stakeholder input was received and used for the development of the ARP ESSER plan. Effect: The ARP ESSER project could have costs which did not address the input of the all the stakeholders. Cause: The District had engaged in several meeting various stakeholders concerning the development of a plan but no official documentation was maintained to support the meetings or how the documentation was obtained. Recommendation: The District should review the current internal controls over the obtaining and documenting stakeholder input for compliance with developing plans for federal programs.