EIN: 616001304
UEI: EEEPAJS3SEP5
Audited by: Cloyd & Associates, PSC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 2025. 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 June 11, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on November 15, 2024 — management decision was due May 15, 2025.
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
FAC accepted this audit on December 1, 2022 — management decision was due June 1, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
The District was approved for the waiver. However, the District did not follow the plan approved by the Kentucky Department of Education to ensure that Summer Food Service Program meals were picked up by an enrolled student?s parent or guardian and that duplicate meals were not provided. Cause: The District failed to provide proper oversight over the approved procedures for parent/guardian meal pick up to ensure procedures were both followed and sufficient documentation was maintained. Effect: The District did not maintain sufficient documentation to demonstrate that the parents or guardians that picked up meals for an enrolled student provided proof of identification. Additionally, the District personnel did not always mark off students on the meal request list as meals were distributed to ensure no duplicate meals were provided. Recommendation: We recommend the District review its internal controls over the Summer Food Service Program to ensure all approved internal control procedures are followed to ensure only eligible children receive meals. Management?s Response: Our meal pickup process involved our transportation staff loading meals into parent/student vehicles. When this took place, the employee verbally or visually verified the student/family picking up the meal. In the future, this process will be modified to possibly include an app that each person/family would complete when picking up meals to verify that they are picking up for a student and/or they are 18 or under; or staff loading the meals would check off each student/family from a list. It was extremely difficult to verify student eligibility during the pick-up process due to our efforts to reduce the spread of Covid-19. The District follows a Continuous Improvement Process that evaluates the effectiveness and efficiency of its programs; and recommends changes, when appropriate. This process would include Food Service so that when deficiencies are noticed, they can be corrected.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 7 CFR 225, meals must be served at a food service site for eligible children. During 2021 this requirement was eligible for waiver in certain circumstances. Condition: The District was approved for the waiver. However, the District did not follow the plan approved by the Kentucky Department of Education to ensure that Summer Food Service Program meals were picked up by an enrolled student?s parent or guardian and that duplicate meals were not provided. Cause: The District failed to provide proper oversight over the approved procedures for parent/guardian meal pick up to ensure procedures were both followed and sufficient documentation was maintained. Effect: The District did not maintain sufficient documentation to demonstrate that the parents or guardians that picked up meals for an enrolled student provided proof of identification. Additionally, the District personnel did not always mark off students on the meal request list as meals were distributed to ensure no duplicate meals were provided. Recommendation: We recommend the District review its internal controls over the Summer Food Service Program to ensure all approved internal control procedures are followed to ensure only eligible children receive meals. Management?s Response: Our meal pickup process involved our transportation staff loading meals into parent/student vehicles. When this took place, the employee verbally or visually verified the student/family picking up the meal. In the future, this process will be modified to possibly include an app that each person/family would complete when picking up meals to verify that they are picking up for a student and/or they are 18 or under; or staff loading the meals would check off each student/family from a list. It was extremely difficult to verify student eligibility during the pick-up process due to our efforts to reduce the spread of Covid-19. The District follows a Continuous Improvement Process that evaluates the effectiveness and efficiency of its programs; and recommends changes, when appropriate. This process would include Food Service so that when deficiencies are noticed, they can be corrected.
To Whom It May Concern: Breathitt County School District submits the following corrective action plan for the fiscal year (FY) ending June 30, 2021. Name and address of independent public accounting firm: RFH, PLLC, 300 W. Vine Street Suite 800, Lexington, KY 40507. Audit Period: Fiscal year ending June 30, 2021 The finding from the June 30, 2021, Schedule of Findings and Questioned is discussed below. The finding is numbered consistently with the number assigned in the Schedule of Findings and Questioned Costs. Finding 2021-001 ? AL 10.559 ? Significant Deficiency ? Summer Food Service ? Eligibility Recommendation: We recommend the District review its internal controls over the Summer Food Service Program to ensure all approved internal control procedures are followed to ensure only eligible children receive meals. Action Taken: The District agrees with the auditors? recommendation. Our meal pickup process involved our transportation staff loading meals into parent/student vehicles. When this took place, the employee verbally or visually verified the student/family picking up the meal. In the future, this process will be modified to possibly include an app that each person/family would complete when picking up meals to verify that they are picking up for a student and/or they are 18 or under; or staff loading the meals would check off each student/family from a list. It was extremely difficult to verify student eligibility during the pick-up process due to our efforts to reduce the spread of Covid-19. The District follows a Continuous Improvement Process that evaluates the effectiveness and efficiency of its programs; and recommends changes, when appropriate. This process would include Food Service so that when deficiencies are noticed, they can be corrected. Status: Resolved ? this Program is no longer being offered in the District. Should the Program be reinstated, the Corrective Action Plan would be implemented. Implementation Date: November 30, 2021 Persons responsible for implementation: Phillip Watts, Superintendent Tabitha Napier, Food Service Director
FAC accepted this audit on January 19, 2021 — management decision was due July 19, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
FAC accepted this audit on December 15, 2016 — management decision was due June 15, 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.
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