FAC Explorer

Audit 335605

FY End
2024-06-30
Total Expended
$16.65M
Findings
0
Programs
19
Organization: Perry County School District (KY)
Year: 2024 Accepted: 2025-01-03
Auditor: Chris Gooch CPA

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.54M - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $753,278 Yes 0
84.010 Title I Grants to Local Educational Agencies $680,165 Yes 0
10.558 Child and Adult Care Food Program $502,114 - 0
10.559 Summer Food Service Program for Children $409,951 - 0
93.575 Child Care and Development Block Grant $138,254 - 0
10.555 National School Lunch Program $117,344 - 0
10.553 School Breakfast Program $113,530 - 0
84.027 Special Education Grants to States $105,531 Yes 0
84.425 Education Stabilization Fund $92,129 - 0
84.173 Special Education Preschool Grants $80,557 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $77,164 - 0
10.582 Fresh Fruit and Vegetable Program $71,305 - 0
12.000 Jrotc $28,093 - 0
84.424 Student Support and Academic Enrichment Program $22,779 - 0
84.048 Career and Technical Education -- Basic Grants to States $17,793 - 0
84.358 Rural Education $12,279 - 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $11,397 - 0
10.560 State Administrative Expenses for Child Nutrition $673 - 0

Contacts

Name Title Type
RRAJQ5JZYJ58 Jody Maggard Auditee
6064395813 Chris Gooch Auditor
No contacts on file

Notes to SEFA

Title: Note 1—Basis of Presentation Accounting Policies: REF NOTES De Minimis Rate Used: N Rate Explanation: DID NOT USE DE MINIMIS COST RATE The accompanying schedule of expenditures of federal awards includes the federal award activity of Perry County School District, under programs of the federal government for the year ended June 30, 2024 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 Perry County School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Perry County School District.
Title: Note 2—Summary of Significant Accounting Policies Accounting Policies: REF NOTES De Minimis Rate Used: N Rate Explanation: DID NOT USE DE MINIMIS COST RATE 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 allowed or are limited as to reimbursement. Perry County School District has not elected to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. *Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87 Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained 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 allowed or are limited as to reimbursement.
Title: Note 3 – Non-Monetary Assistance Accounting Policies: REF NOTES De Minimis Rate Used: N Rate Explanation: DID NOT USE DE MINIMIS COST RATE Non-monetary assistance Assistance Listing Number 10.555, $117,344, is reported in the schedule at the fair value of the food donations disbursed.