EIN: 616001387
UEI: HQJGH23A6QN5
Audited by: KELLEY GALLOWAY SMITH GOOLSBY PSC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 11, 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 May 11, 2025 (478 days ago).
What is a management decision? →We noted that the contractors for three projects were paid without wage-rate provisions being considered. These included a project to repair the sinks in the science area and teacher lounge, furnish and install tiling at the high school and HVAC improvements for the gym. Questioned Costs: None Cause: District staff did not that realize that these projects were defined as construction projects and subject to prevailing wage requirements. Effect: The District was not in compliance with wage rate requirements. Repeat Finding: No. Recommendation: We recommend that in the future District staff review award contracts and related guidance in detail to identify all compliance requirements that are applicable.
Show full finding ▾Hide full finding ▴2024-002 WAGE RATE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147). Condition: We noted that the contractors for three projects were paid without wage-rate provisions being considered. These included a project to repair the sinks in the science area and teacher lounge, furnish and install tiling at the high school and HVAC improvements for the gym. Questioned Costs: None Cause: District staff did not that realize that these projects were defined as construction projects and subject to prevailing wage requirements. Effect: The District was not in compliance with wage rate requirements. Repeat Finding: No. Recommendation: We recommend that in the future District staff review award contracts and related guidance in detail to identify all compliance requirements that are applicable.
Additional care will be taken in the future to ensure compliance with prevailing wage requirements.
We noted that proper bid procedures were not followed for a flooring replacement project that was completed during the year and whose total cost exceeded $40,000. Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive bidding process or at state/federal contract pricing. Repeat Finding: No. Questioned Costs: $79,620 Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy. Recommendation: We recommend that the District implement procedures to ensure compliance with state and federal regulations and Board policy.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425U210026 Pass-Through Agency: Kentucky Department of Education Pass-Through Entity Identifying Numbers: 473G Assistance Listing Number: 84.425 Award Period: March 24, 2021 to September 30, 2024 Condition: We noted that proper bid procedures were not followed for a flooring replacement project that was completed during the year and whose total cost exceeded $40,000. Criteria: State and federal regulations (KRS 424.260 and 2 CFR 200.320) and Board policy requires that all like items purchased during the fiscal year exceeding $40,000 be purchased through a competitive bidding process or at state/federal contract pricing. Repeat Finding: No. Questioned Costs: $79,620 Effect: Noncompliance with KRS 424.260, 2 CFR 200.320 and Board policy. Recommendation: We recommend that the District implement procedures to ensure compliance with state and federal regulations and Board policy.
Board policy will be followed to ensure purchases are in compliance with all federal and state regulations.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
FAC accepted this audit on January 8, 2020 — management decision was due July 8, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on November 30, 2016 — management decision was due May 30, 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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