EIN: 616001250
UEI: JGMJC45E7K83
Audited by: Carr Riggs & Ingram L.L.C
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 2026. 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 September 18, 2026 (11 days from today).
What is a management decision? →FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.
Only allowable costs should be charged to grant programs. Internal controls over compliance should prevent or detect unallowable costs from being charged to federal programs. During our test of payroll, we noted two employees had time charged to the grant which did not agree to the applicable timesheets. Cause: Internal controls lacked a review to ensure only allowable costs are being charged to the grant. Effect: Unallowable costs could be charged to the grant program. Context: A sample of seven employees were selected for testing their respective payrolls charged to the Child Nutrition Cluster. The test found two of the seven employees had payroll costs not supported by the respective timesheets. The sample was not statistically valid. Questioned Costs: A total of $47 of payroll costs were charged to the Cluster which was not supported by the respective timesheets. Recommendation: We recommend the District strengthen the internal controls over compliance by reviewing the timesheets & payroll records used to ensure allowable costs are properly charged to the grant program. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding, see corrective action plan.
Show full finding ▾Hide full finding ▴Criteria and Condition: Only allowable costs should be charged to grant programs. Internal controls over compliance should prevent or detect unallowable costs from being charged to federal programs. During our test of payroll, we noted two employees had time charged to the grant which did not agree to the applicable timesheets. Cause: Internal controls lacked a review to ensure only allowable costs are being charged to the grant. Effect: Unallowable costs could be charged to the grant program. Context: A sample of seven employees were selected for testing their respective payrolls charged to the Child Nutrition Cluster. The test found two of the seven employees had payroll costs not supported by the respective timesheets. The sample was not statistically valid. Questioned Costs: A total of $47 of payroll costs were charged to the Cluster which was not supported by the respective timesheets. Recommendation: We recommend the District strengthen the internal controls over compliance by reviewing the timesheets & payroll records used to ensure allowable costs are properly charged to the grant program. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding, see corrective action plan.
Action Taken: All timesheets with time charged to the School Food Service program are now subject to review by the School Food Service Director. The district also identified issues with the absence management system that records substitute time to the same account codes as the person being replaced, even when they were not performing the functions that specifically applied to School Food Service. Now there is a requirement that an administrative note must be added for these specific employees when they request a substitute. This ensures that the specific time entry is reviewed before posting to payroll to ensure proper coding. Responsible Person: Tiffany Carroll Anticipated Completion: February 1, 2021
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 5, 2017 — management decision was due June 5, 2018.
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 2017.
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.
Browse other Single Audit organizations in Kentucky →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
