Finding Text
Federal Agency: U.S. Department of Education
Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief
Federal Award Identification Number: S425U210026
Pass-Through Agency: Kentucky Department of Education
Pass-Through Entity Identifying Numbers: 473G
Assistance Listing Number: 84.425
Award Period: March 24, 2021 to September 30, 2024
Condition: We noted that proper bid procedures were not followed for a flooring replacement project
that was completed during the year and whose total cost exceeded $40,000.
Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires
that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive
bidding process or at state/federal contract pricing.
Repeat Finding: No.
Questioned Costs: $79,620
Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy.
Recommendation: We recommend that the District implement procedures to ensure compliance with
state and federal regulations and Board policy.