EIN: 616001309
UEI: J21FW94LPDK3
Audited by: White & Company PSC
Oversight agency: 10 [Department of Agriculture]
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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 January 6, 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 July 6, 2026 (60 days ago).
What is a management decision? →FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
The District did not maintain its expenditure levels from FY 2018 to FY 2019 to ensure it maintained fiscal effort. Cause: The District did not maintain its expenditure level from FY 2018 to FY 2019. The District utilized a larger portion of Special Education Cluster funding and less state and local funding. The District failed to review its expected Maintenance of Effort calculations internally prior to the end of FY 2019 to ensure Maintenance of Effort would be met in at least one of the four methods allowed. Context: The IDEA Special Education Cluster was selected as a major program for compliance testing for the FY 2020 financial audit. As a part of that testing, the most recent Maintenance of Effort report was obtained. The report is generated for each school district annually by the Kentucky Department of Education after the completion of the prior fiscal year. The District is allowed to review the report and offer exceptions in accordance with 34 CFR sections 300.204 and 300.205. The District did find exceptions to the original Maintenance of Effort received. However, the District was unable to produce enough exceptions to meet its Maintenance of Effort in any of the four methods allowed. Effect: The District will be required to repay the Kentucky Department of Education (KDE) $78,308 according to a payment plan that will be agreed upon by KDE and the District. Questioned Costs: $0 Recommendation: The Finance Officer and Special Education Coordinator should review special education general fund and federal budgets and expenditures periodically during the fiscal year to ensure maintenance of effort will be met. If it will not, the District should adjust its spending plan accordingly.
Show full finding ▾Hide full finding ▴2020-01: Finding U.S. Department of Education 84.027/84.173 Special Education Cluster Kentucky Department of Education Criteria: Except as provided in 34 CFR sections 300.204 and 300.205, funds provided to an LEA under IDEA, Part B must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year. Condition: The District did not maintain its expenditure levels from FY 2018 to FY 2019 to ensure it maintained fiscal effort. Cause: The District did not maintain its expenditure level from FY 2018 to FY 2019. The District utilized a larger portion of Special Education Cluster funding and less state and local funding. The District failed to review its expected Maintenance of Effort calculations internally prior to the end of FY 2019 to ensure Maintenance of Effort would be met in at least one of the four methods allowed. Context: The IDEA Special Education Cluster was selected as a major program for compliance testing for the FY 2020 financial audit. As a part of that testing, the most recent Maintenance of Effort report was obtained. The report is generated for each school district annually by the Kentucky Department of Education after the completion of the prior fiscal year. The District is allowed to review the report and offer exceptions in accordance with 34 CFR sections 300.204 and 300.205. The District did find exceptions to the original Maintenance of Effort received. However, the District was unable to produce enough exceptions to meet its Maintenance of Effort in any of the four methods allowed. Effect: The District will be required to repay the Kentucky Department of Education (KDE) $78,308 according to a payment plan that will be agreed upon by KDE and the District. Questioned Costs: $0 Recommendation: The Finance Officer and Special Education Coordinator should review special education general fund and federal budgets and expenditures periodically during the fiscal year to ensure maintenance of effort will be met. If it will not, the District should adjust its spending plan accordingly.
Management Response: The Finance Officer and Special Education Coordinator will review the special education general fund and federal budgets and expenditures periodically during the fiscal year to ensure maintenance of effort will be met so that the District is able to avoid paying back federal monies received.
FAC accepted this audit on November 6, 2019 — management decision was due May 6, 2020.
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
FAC accepted this audit on November 9, 2017 — management decision was due May 9, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 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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