EIN: 616001409
UEI: RUCJG2JV1JJ3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 2021. 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 5, 2021 (1879 days ago).
What is a management decision? →Documentation of personnel activity reports was not completed for the director and assistant director charged to the Child Nutrition Cluster. Cause: The salary of the director and assistant director of the program was not being allocated based on time. Effect: The personnel costs for which documentation was not completed may be disallowed. Context: A sample of 60 disbursements and 10 payroll transaction were selected for audit. The test found one payroll transaction that was not in compliance. A periodic certification was obtained, however, no basis for dual certification was noted. Recommendation: Glasgow Independent School District should ensure that program administrators follow the documentation requirements for payroll charges to federal programs. Response: The District will implement procedures to ensure that the payroll documentation requirements are met.
Show full finding ▾Hide full finding ▴Current Year Findings Reference Number 2020-001 Department of Education-Child Nutrition Cluster- CFDA 10.553, 10.555, 10.559 Criteria: Personnel activity reports to substantiate payroll charges are required to be completed under the provision of OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments. Condition: Documentation of personnel activity reports was not completed for the director and assistant director charged to the Child Nutrition Cluster. Cause: The salary of the director and assistant director of the program was not being allocated based on time. Effect: The personnel costs for which documentation was not completed may be disallowed. Context: A sample of 60 disbursements and 10 payroll transaction were selected for audit. The test found one payroll transaction that was not in compliance. A periodic certification was obtained, however, no basis for dual certification was noted. Recommendation: Glasgow Independent School District should ensure that program administrators follow the documentation requirements for payroll charges to federal programs. Response: The District will implement procedures to ensure that the payroll documentation requirements are met.
CORRECTIVE ACTION PLAN November 11, 2020 Kentucky Department of Education Glasgow Independent School District, respectfully submits the following corrective action plan for the year ended June 30, 2020. Campbell, Myers & Rutledge, PLLC 410 South Broadway Glasgow, Kentucky 42141 Audit Period: June 30, 2020 The findings from the June 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FINANCIAL STATEMENT AUDIT NONE. FINDINGS- FEDERAL AWARDS PROGRAM AUDITS DEPARTMENT OF EDUCATION- CHILD NUTRITION CLUSTER 2020-001 Child Nutrition Cluster National School Lunch Program- CFDA NO. 10.555 Summer Food Service Program- CFDA NO. 10.559 National School Breakfast Program- CFDA NO. 10.553 Significant Deficiencies: See Finding 2020-001. Recommendation: Glasgow Independent School District should ensure that program administrators follow the documentation requirements for payroll charges to federal programs. Action Taken: Procedures have been implemented to ensure that personnel activity reports are completed twice a year (fall and spring). The reports will be prepared by the payroll department then reviewed and filed by the finance officer. Sincerely Yours, Sandy Moore Finance Officer Glasgow Board of Education If Kentucky Department of Education has questions regarding this plan, please call Sandy Moore at 270-651-6757.
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