FAC Explorer

Finding 33769 (2022-001)

Significant Deficiency
Requirement
ABEGLMN
Questioned Costs
-
Year
2022
Accepted
2022-12-26
Audit: 33215
Organization: Clark County Board of Education (KY)
Auditor: Summers McCrary & Sparks Psc

AI Summary

  • Core Issue: The Title I program lacks necessary oversight, leading to potential non-compliance with requirements.
  • Impacted Requirements: Internal controls are insufficient, risking ineffective operation and possible unallowable expenses.
  • Recommended Follow-Up: Review and strengthen internal controls; ensure Title I coordinators are trained and understand program regulations.

Finding Text

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.

Corrective Action Plan

Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positions, we cannot accurately state if the input was obtained or not obtained. We have documentation showing that stakeholder input was involved at a later date, but have been unsuccessful in locating documentation for input for when the ESSER plan was submitted. Moving forward, under new leadership, stakeholder input is at the forefront and will be obtained.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Other Findings in this Audit

  • 33770 2022-001
    Significant Deficiency
  • 33771 2022-002
    Significant Deficiency
  • 610211 2022-001
    Significant Deficiency
  • 610212 2022-001
    Significant Deficiency
  • 610213 2022-002
    Significant Deficiency

Programs in Audit

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