FAC Explorer

Finding 33771 (2022-002)

Significant Deficiency
Requirement
AB
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 District failed to document stakeholder input for the ARP ESSER plan, violating the requirement for meaningful consultation.
  • Impacted Requirements: Lack of documentation may lead to costs that do not reflect stakeholder needs, undermining compliance with the interim Final Rule.
  • Recommended Follow-Up: The District should enhance internal controls to ensure proper documentation of stakeholder input for federal program planning.

Finding Text

SIGNIFICANT DEFICIENCY Criteria: The interim Final Rule for the ARP ESSER program indicates that LEAs are required to ?engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of its plan?. Condition: The District could not produce documentation of stakeholder input was received and used for the development of the ARP ESSER plan. Effect: The ARP ESSER project could have costs which did not address the input of the all the stakeholders. Cause: The District had engaged in several meeting various stakeholders concerning the development of a plan but no official documentation was maintained to support the meetings or how the documentation was obtained. Recommendation: The District should review the current internal controls over the obtaining and documenting stakeholder input for compliance with developing plans for federal programs.

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

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 33769 2022-001
    Significant Deficiency
  • 33770 2022-001
    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