FAC Explorer

Finding 610212 (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.

Categories

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

Other Findings in this Audit

  • 33769 2022-001
    Significant Deficiency
  • 33770 2022-001
    Significant Deficiency
  • 33771 2022-002
    Significant Deficiency
  • 610211 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