EIN: 616001174
UEI: FEJ4MLTP3HE5
Audited by: Carr Riggs & Ingram L.L.C
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 2024. 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 July 22, 2024 (767 days ago).
What is a management decision? →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
Show full finding ▾Hide full finding ▴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
In regard to 2023-002 COVID-19 Education Stabilization Fund, management will reinforce with staff the need to follow controls related to monitoring/approving grant disbursements. This action will be taken today, November 15, 2023. If the Kentucky Department of Education has questions regarding this plan, please call Matthew Davenport
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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