FAC Explorer

Audit 7998

FY End
2023-06-30
Total Expended
$6.20M
Findings
16
Programs
18
Organization: Union County Board of Education (KY)
Year: 2023 Accepted: 2023-12-21
Auditor: Alford Nance Jones & Oakley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6134 2023-002 Significant Deficiency - B
6135 2023-002 Significant Deficiency - B
6136 2023-002 Significant Deficiency - B
6137 2023-002 Significant Deficiency - B
6138 2023-002 Significant Deficiency - B
6139 2023-002 Significant Deficiency - B
6140 2023-002 Significant Deficiency - B
6141 2023-002 Significant Deficiency - B
582576 2023-002 Significant Deficiency - B
582577 2023-002 Significant Deficiency - B
582578 2023-002 Significant Deficiency - B
582579 2023-002 Significant Deficiency - B
582580 2023-002 Significant Deficiency - B
582581 2023-002 Significant Deficiency - B
582582 2023-002 Significant Deficiency - B
582583 2023-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $337,901 Yes 0
32.004 Universal Service Fund - Schools and Libraries $337,194 - 0
93.575 Child Care and Development Block Grant $294,386 - 0
10.555 National School Lunch Program $205,020 Yes 0
32.009 Emergency Connectivity Fund Program $156,880 - 0
84.027 Special Education_grants to States $75,802 - 0
10.559 Summer Food Service Program for Children $69,327 Yes 0
84.425 Education Stabilization Fund $56,247 Yes 1
84.367 Improving Teacher Quality State Grants $50,675 - 0
84.010 Title I Grants to Local Educational Agencies $41,710 - 0
84.048 Career and Technical Education -- Basic Grants to States $26,497 - 0
66.036 Clean School Bus USA $25,000 - 0
84.173 Special Education_preschool Grants $16,350 - 0
84.424 Student Support and Academic Enrichment Program $7,003 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
10.560 State Administrative Expenses for Child Nutrition $2,599 - 0
84.416 Race to the Top - District Grants $873 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $300 - 0

Contacts

Name Title Type
EMS9AJPQKTG3 Amy Morris Auditee
2703891694 Theresa Jones Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: Y Rate Explanation: The Union County School District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Union County School District under programs of the federal government for the year ended June 30, 2023. 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 this Schedule presents only a selected portion of the operations of the Union 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: Commodities Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: Y Rate Explanation: The Union County School District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Noncash assistance is reported in the Schedule at the fair market value of the USDA food commodities received and disbursed.
Title: Medicaid Reimbursements Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: Y Rate Explanation: The Union County School District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Although reported in the financial statements as direct federal revenue, Medicaid reimbursements ($331,273) are not considered expenditures of federal awards for the purposes of the schedule.
Title: Subrecipients Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: Y Rate Explanation: The Union County School District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. There were no awards passed through to subrecipients.
Title: Reconciliation of the Schedule of Expenditures of Federal Awards to the Financial Statements Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: Y Rate Explanation: The Union County School District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Special Revenue Fund 2 (Indirect Federal= $4,376,638) and Proprietary Fund (Food Service= $1,822,441). Total Federal awards reported in the Schedule of Federal Expenditures is $6,199,079.

Finding Details

Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Finding 2023-002
As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.