FAC Explorer

Audit 345793

FY End
2024-06-30
Total Expended
$3.44M
Findings
6
Programs
17
Organization: Caverna Independent School District (KY)
Year: 2024 Accepted: 2025-03-12
Auditor: Campbell Myers and Rutledge PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526764 2024-001 Significant Deficiency - P
526765 2024-001 Significant Deficiency - P
526766 2024-001 Significant Deficiency - P
1103206 2024-001 Significant Deficiency - P
1103207 2024-001 Significant Deficiency - P
1103208 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.26M Yes 0
84.010 Title I Grants to Local Educational Agencies $748,200 - 0
10.555 National School Lunch Program $402,969 Yes 1
16.710 Public Safety Partnership and Community Policing Grants $362,148 - 0
84.027 Special Education Grants to States $225,832 - 0
10.553 School Breakfast Program $181,605 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $57,412 - 0
84.173 Special Education Preschool Grants $38,955 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $36,475 - 0
84.424 Student Support and Academic Enrichment Program $27,423 - 0
10.051 Commodity Loans and Loan Deficiency Payments $25,767 - 0
10.559 Summer Food Service Program for Children $23,907 Yes 1
10.582 Fresh Fruit and Vegetable Program $20,908 - 0
84.048 Career and Technical Education -- Basic Grants to States $11,751 - 0
84.358 Rural Education $6,594 - 0
10.558 Child and Adult Care Food Program $4,500 - 0
10.560 State Administrative Expenses for Child Nutrition $3,026 - 0

Contacts

Name Title Type
G7FQNLT5NSF2 Lisa Austin Auditee
2707732530 Jordan Constant Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting for proprietary funds and the modified accrual basis of accounting for governmental funds. 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. 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect costs rate as defined by the grantor in the following programs: School Food Service.

Finding Details

Finding 2024-001
2024-001 Current Year Findings Reference Number 2024-001 – Significant Deficiency in internal control of financial reporting Department of Education-Child Nutrition Cluster- FALN 10.553, 10.555, 10.559 Criteria: Purchase orders are required to be attached to all invoices presented for payment to be completed under the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: Expenditures were paid without prior approval on a purchase order. Cause: Expenditures had been incurred when no purchase order had been initiated prior to purchase. Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was not achieved. Recommendation: We recommend that the treasurer advise all staff that purchase orders must be approved before expenditures are incurred. Response: The District will implement procedures to ensure that purchase orders are completed and approved before any purchases are made.
Finding 2024-001
2024-001 Current Year Findings Reference Number 2024-001 – Significant Deficiency in internal control of financial reporting Department of Education-Child Nutrition Cluster- FALN 10.553, 10.555, 10.559 Criteria: Purchase orders are required to be attached to all invoices presented for payment to be completed under the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: Expenditures were paid without prior approval on a purchase order. Cause: Expenditures had been incurred when no purchase order had been initiated prior to purchase. Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was not achieved. Recommendation: We recommend that the treasurer advise all staff that purchase orders must be approved before expenditures are incurred. Response: The District will implement procedures to ensure that purchase orders are completed and approved before any purchases are made.
Finding 2024-001
2024-001 Current Year Findings Reference Number 2024-001 – Significant Deficiency in internal control of financial reporting Department of Education-Child Nutrition Cluster- FALN 10.553, 10.555, 10.559 Criteria: Purchase orders are required to be attached to all invoices presented for payment to be completed under the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: Expenditures were paid without prior approval on a purchase order. Cause: Expenditures had been incurred when no purchase order had been initiated prior to purchase. Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was not achieved. Recommendation: We recommend that the treasurer advise all staff that purchase orders must be approved before expenditures are incurred. Response: The District will implement procedures to ensure that purchase orders are completed and approved before any purchases are made.
Finding 2024-001
2024-001 Current Year Findings Reference Number 2024-001 – Significant Deficiency in internal control of financial reporting Department of Education-Child Nutrition Cluster- FALN 10.553, 10.555, 10.559 Criteria: Purchase orders are required to be attached to all invoices presented for payment to be completed under the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: Expenditures were paid without prior approval on a purchase order. Cause: Expenditures had been incurred when no purchase order had been initiated prior to purchase. Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was not achieved. Recommendation: We recommend that the treasurer advise all staff that purchase orders must be approved before expenditures are incurred. Response: The District will implement procedures to ensure that purchase orders are completed and approved before any purchases are made.
Finding 2024-001
2024-001 Current Year Findings Reference Number 2024-001 – Significant Deficiency in internal control of financial reporting Department of Education-Child Nutrition Cluster- FALN 10.553, 10.555, 10.559 Criteria: Purchase orders are required to be attached to all invoices presented for payment to be completed under the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: Expenditures were paid without prior approval on a purchase order. Cause: Expenditures had been incurred when no purchase order had been initiated prior to purchase. Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was not achieved. Recommendation: We recommend that the treasurer advise all staff that purchase orders must be approved before expenditures are incurred. Response: The District will implement procedures to ensure that purchase orders are completed and approved before any purchases are made.
Finding 2024-001
2024-001 Current Year Findings Reference Number 2024-001 – Significant Deficiency in internal control of financial reporting Department of Education-Child Nutrition Cluster- FALN 10.553, 10.555, 10.559 Criteria: Purchase orders are required to be attached to all invoices presented for payment to be completed under the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: Expenditures were paid without prior approval on a purchase order. Cause: Expenditures had been incurred when no purchase order had been initiated prior to purchase. Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was not achieved. Recommendation: We recommend that the treasurer advise all staff that purchase orders must be approved before expenditures are incurred. Response: The District will implement procedures to ensure that purchase orders are completed and approved before any purchases are made.