FAC Explorer

Audit 43906

FY End
2022-06-30
Total Expended
$12.44M
Findings
2
Programs
17
Organization: Paducah Independent School District (KY)
Year: 2022 Accepted: 2023-03-30
Auditor: Kemper CPA Group LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52236 2022-002 Significant Deficiency - AB
628678 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.57M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.25M Yes 0
93.356 Head Start Disaster Recovery $1.07M Yes 0
84.425 Education Stabilization Fund $888,306 Yes 0
10.553 School Breakfast Program $545,773 - 0
84.027 Special Education_grants to States $240,141 - 0
10.555 National School Lunch Program $188,641 - 0
10.559 Summer Food Service Program for Children $90,763 - 0
84.196 Education for Homeless Children and Youth $50,709 - 0
84.358 Rural Education $45,631 - 0
84.424 Student Support and Academic Enrichment Program $41,531 - 0
84.365 English Language Acquisition State Grants $32,746 - 0
84.173 Special Education_preschool Grants $20,323 - 0
10.558 Child and Adult Care Food Program $6,813 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,149 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
10.560 State Administrative Expenses for Child Nutrition $2,647 - 0

Contacts

Name Title Type
ZNX2MSYZL2H7 Angela Copeland Auditee
2704445600 David Hampton Auditor
No contacts on file

Notes to SEFA

Title: NOTE B COMMODITIES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Paducah Independent School District and is presented on the accrual method of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Negative amounts reflected in the schedule represent adjustments or credits resulting from the normal course of activity to amounts reported as expenditures in prior years. 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 used.

Finding Details

Finding 2022-002
Federal Program Name: Head Start CFDA No: 93.600 Federal Agency: U.S Department of Health and Human Services Criteria: Recipients of Head Start funds should maintain supporting documentation of expenditures. Condition: During the fiscal year, we noted the District was unable to locate and provide 4 instances supporting documentation of expenditures. Questioned costs: $7,329 Cause: Failure to properly maintain supporting documentation of expenditures. Effect: The District was not in compliance with the program requirements to properly document expenditures of the program. Recommendation: We recommend the District review and update procedures to ensure maintaining supporting documentation of the program expenditures. District Response: The District will update procedures and improve on the collection of supporting documentation of the program expenditures from the departments.
Finding 2022-002
Federal Program Name: Head Start CFDA No: 93.600 Federal Agency: U.S Department of Health and Human Services Criteria: Recipients of Head Start funds should maintain supporting documentation of expenditures. Condition: During the fiscal year, we noted the District was unable to locate and provide 4 instances supporting documentation of expenditures. Questioned costs: $7,329 Cause: Failure to properly maintain supporting documentation of expenditures. Effect: The District was not in compliance with the program requirements to properly document expenditures of the program. Recommendation: We recommend the District review and update procedures to ensure maintaining supporting documentation of the program expenditures. District Response: The District will update procedures and improve on the collection of supporting documentation of the program expenditures from the departments.