Finding 9301 (2023-002)

Department of Education 2023-002 Pass-through Kentucky Department of Education; COVID-19 Education Stabilization Fund - Assistance Listing No. 84.425; Grant period - Year ended June 30, 2023 Criteria and Condition: 2 CFR 200.303 requires the non-federal entity to establish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal awarrd including proper tracking of grant expenditures or compliance. COVID-19 Education Stabilization Funds require disbursements to contain doucmentation of approval by the Program Director Cause: Disbursements using COVID-19 Education Stabilization Funds were not documented as approved by the Program Director Effect: Disbursements could be made using COVID-19 Stabilization Funds that are not in compliance with grant requirements. Questioned Costs: No questioned costs were incurred from this finding Context: A sample of 17 disbursements from a population of 124 disbursements was selected for audit procedures. On the 13th disbursement tested from the sample, we noted it lacked documenation of approval by the Program Director. The sample was not a statistically valid sample. Recommendation: The COVID-19 Education Stabilization Fund Program Director should document approval of all disbursements Views of Responsible Officials and Planned Corrective Actions: The District concurs with the finding, see corrective action plan