FAC Explorer

Finding 366807 (2023-004)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-02-12
Audit: 289849
Organization: Frankfort Independent School District (KY)
Auditor: Rfh PLLC

AI Summary

  • Answer: The Food Service Director has completed procurement training and is improving record-keeping practices.
  • Trend: Ongoing financial meetings between the Food Service Director and CFO will ensure compliance with procurement procedures.
  • List: A new system for vendor information is being developed to enhance accessibility and compliance, especially during employee transitions.

Finding Text

Management’s Response: The food service director has completed KDE procurement training. Recorded keeping and identifying vendors and purchasing following the procurement procedures have been practiced by the FSD. The current Food Service Director and current CFO have had and will continue to have financial meetings to ensure record keeping and all purchases are following procurement procedures. The FSD is creating a better system, making it easier to find vendor information to ensure all requirements for procurement purchases are met. The CFO and FSD will make sure all records are easily found and in compliance if there is a employee change this information can be found.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 366804 2023-003
    Material Weakness Repeat
  • 366805 2023-003
    Material Weakness Repeat
  • 366806 2023-004
    Material Weakness
  • 366808 2023-004
    Material Weakness
  • 366809 2023-004
    Material Weakness
  • 943246 2023-003
    Material Weakness Repeat
  • 943247 2023-003
    Material Weakness Repeat
  • 943248 2023-004
    Material Weakness
  • 943249 2023-004
    Material Weakness
  • 943250 2023-004
    Material Weakness
  • 943251 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425U Education Stabilization Fund $1.20M
84.010 Title I Grants to Local Educational Agencies $343,770
84.027 Special Education_grants to States $218,135
10.553 School Breakfast Program $157,132
10.559 Summer Food Service Program for Children $97,627
10.555 National School Lunch Program $64,848
10.575 Farm to School Grant Program $42,308
84.173 Special Education_preschool Grants $29,337
84.367 Improving Teacher Quality State Grants $25,341
93.575 Child Care and Development Block Grant $24,541
84.358 Rural Education $20,794
84.424 Student Support and Academic Enrichment Program $20,535
84.425D Education Stabilization Fund $10,523
10.170 Specialty Crop Block Grant Program - Farm Bill $8,027
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $7,066
84.048 Career and Technical Education -- Basic Grants to States $6,256
84.365 English Language Acquisition State Grants $1,782
10.560 State Administrative Expenses for Child Nutrition $876