Henderson-Knox-Mercer-Warren Regional Office of Education #33

EIN: 371071692

UEI: S6Q6YFK2KXD1

Data as of August 23, 2026

Henderson-Knox-Mercer-Warren Regional Office of Education #337 audit years2 findings2 repeat
7
Audit Years
2
Total Findings
2
Repeat Findings

FY 2020-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on July 19, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 19, 2022 (1678 days ago).

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2020-001
Reporting
MATERIAL WEAKNESSREPEAT

FINDING 2020-001 - Inadequate Internal Control Procedures (Repeat from Findings 19-001, 18-002, 17-002, and 16-002) Auditors noted the following weaknesses in the Regional Office?s internal control system for which there were no mitigating controls: A. No documented evidence of independent review of completed bank reconciliations. In addition, we noted that in 4 bank accounts, monthly reconciliations were not performed timely for 9 out of 12 months (75%). 36 of 48 (75%) monthly bank reconciliations were reconciled more than 30 days after month-end (1 to 104 days late). B. The first and third quarter expenditure reports for the following grants were filed 4 to 34 days late: First Quarter: Submitted November 8, 2019 (19 days late) ? Early Childhood 2020-3705-01 ? Early Childhood 2020-3705-PE ? Title II-Teacher Quality-Leadership Grant (4935) Submitted November 9, 2019 (20 days late) ? Regional Safe Schools-3696 ? Early Childhood 2020-3705-00 ? ROE/ISC Operations (3730) ? RSS Coop-3999 FINDING 2020-001 - Inadequate Internal Control Procedures (Repeat from Findings 19-001, 18-002, 17-002, and 16-002) (Concluded) Submitted November 23, 2019 (34 days late) ? Title IV - 21st Century Community Learning Centers 2020-4421-13 (CFDA No. 84.287C) ? Title IV - 21st Century Community Learning Centers 2020-4421-15 (CFDA No. 84.287C) Third Quarter: Submitted April 24, 2020 (4 days late) ? Regional Safe Schools-3696 C. We noted 5 of 40 receipts tested (5%), totaling $81411, were not timely deposited, ranging from 8 to 49 days late.

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Full finding narrative

FINDING 2020-001 - Inadequate Internal Control Procedures (Repeat from Findings 19-001, 18-002, 17-002, and 16-002) Auditors noted the following weaknesses in the Regional Office?s internal control system for which there were no mitigating controls: A. No documented evidence of independent review of completed bank reconciliations. In addition, we noted that in 4 bank accounts, monthly reconciliations were not performed timely for 9 out of 12 months (75%). 36 of 48 (75%) monthly bank reconciliations were reconciled more than 30 days after month-end (1 to 104 days late). B. The first and third quarter expenditure reports for the following grants were filed 4 to 34 days late: First Quarter: Submitted November 8, 2019 (19 days late) ? Early Childhood 2020-3705-01 ? Early Childhood 2020-3705-PE ? Title II-Teacher Quality-Leadership Grant (4935) Submitted November 9, 2019 (20 days late) ? Regional Safe Schools-3696 ? Early Childhood 2020-3705-00 ? ROE/ISC Operations (3730) ? RSS Coop-3999 FINDING 2020-001 - Inadequate Internal Control Procedures (Repeat from Findings 19-001, 18-002, 17-002, and 16-002) (Concluded) Submitted November 23, 2019 (34 days late) ? Title IV - 21st Century Community Learning Centers 2020-4421-13 (CFDA No. 84.287C) ? Title IV - 21st Century Community Learning Centers 2020-4421-15 (CFDA No. 84.287C) Third Quarter: Submitted April 24, 2020 (4 days late) ? Regional Safe Schools-3696 C. We noted 5 of 40 receipts tested (5%), totaling $81411, were not timely deposited, ranging from 8 to 49 days late.

Corrective Action Plan

The Regional Office of Education No. 33 will have an individual, independent of the general ledger processes, document the review of the bank reconciliations. The Regional Office of Education No. 33 will monitor and ensure expenditure reports are submitted by the due date. The Regional Office of Education No. 33 will implement controls and maintain adequate documentation to ensure cash receipts are deposited in a timely manner. ANTICIPATED DATE OF COMPLETION: Monthly, Quarterly or Annually CONTACT PERSON: Ms. Jodi Scott, Regional Superintendent of Schools

Prior Finding References

2019-001

About Reporting →

FY 2019-06-30

FAC accepted this audit on July 19, 2020 — management decision was due January 19, 2021.

2019-001
Reporting
REPEAT

Auditors noted the following weaknesses in the Regional Office?s internal control system for which there were no mitigating controls: No documented evidence of independent review of completed bank reconciliations. The first quarter expenditure reports for the following grants were filed between eleven and eighty-nine days late: Submitted October 31, 2018 (11 days late) - Truants Alternative/Optional Education and Title II ? Teacher Quality ? Leadership Grant Submitted November 2, 2018 (13 days late) - Regional Safe Schools; Early Childhood 2019-3705-00; ROE/ISC Operations; Other State Programs and Title IV - 21st Century Community Learning Centers 2019-4421-13, 2019-4421-15, and 2019-4421-19 (CFDA No. 84.287C) Submitted January 17, 2019 (89 days late) - Early Childhood 2019-3705-01 and 2019-3705-PE

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Full finding narrative

Auditors noted the following weaknesses in the Regional Office?s internal control system for which there were no mitigating controls: No documented evidence of independent review of completed bank reconciliations. The first quarter expenditure reports for the following grants were filed between eleven and eighty-nine days late: Submitted October 31, 2018 (11 days late) - Truants Alternative/Optional Education and Title II ? Teacher Quality ? Leadership Grant Submitted November 2, 2018 (13 days late) - Regional Safe Schools; Early Childhood 2019-3705-00; ROE/ISC Operations; Other State Programs and Title IV - 21st Century Community Learning Centers 2019-4421-13, 2019-4421-15, and 2019-4421-19 (CFDA No. 84.287C) Submitted January 17, 2019 (89 days late) - Early Childhood 2019-3705-01 and 2019-3705-PE

Corrective Action Plan

ROE No. 33 will monitor the reporting deadlines of grantors and prepare and file the required expenditure reports accordingly. ANTICIPATED DATE OF COMPLETION: Monthly, Quarterly or Annually CONTACT PERSON: Ms. Jodi Scott, Regional Superintendent of Schools

Prior Finding References

2018-002

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