EIN: 616002422
UEI: G7FQNLT5NSF2
Audited by: CAMPBELL, MYERS AND RUTLEDGE, PLLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 August 23, 2026 (7 days ago).
What is a management decision? →FAC accepted this audit on March 12, 2025 — management decision was due September 12, 2025.
Expenditures were paid without prior approval on a purchase order. Cause: Expenditures had been incurred when no purchase order had been initiated prior to purchase. Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was not achieved. Recommendation: We recommend that the treasurer advise all staff that purchase orders must be approved before expenditures are incurred. Response: The District will implement procedures to ensure that purchase orders are completed and approved before any purchases are made.
Show full finding ▾Hide full finding ▴2024-001 Current Year Findings Reference Number 2024-001 – Significant Deficiency in internal control of financial reporting Department of Education-Child Nutrition Cluster- FALN 10.553, 10.555, 10.559 Criteria: Purchase orders are required to be attached to all invoices presented for payment to be completed under the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: Expenditures were paid without prior approval on a purchase order. Cause: Expenditures had been incurred when no purchase order had been initiated prior to purchase. Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was not achieved. Recommendation: We recommend that the treasurer advise all staff that purchase orders must be approved before expenditures are incurred. Response: The District will implement procedures to ensure that purchase orders are completed and approved before any purchases are made.
January 23,2025 Kentucky Department of Education Caverna Independent School District, respectfully submits the following corrective action plan for the year ended June 30, 2024. Campbell, Myers & Rutledge, PLLC 410 South Broadway Glasgow, Kentucky 42141 Audit Period: June 30, 2024 The findings from the June 30, 2024 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 2024-001. Recommendation: Caverna Independent School District should ensure that all staff fill out purchase orders and must be approved before expenditures are incurred. Action Taken: Procedures have been implemented to ensure that purchase orders are completed and approved before any purchases are made. If Kentucky Department of Education has questions regarding this plan, please call Lisa Austin at 270-773-2530. Sincerely Yours, Lisa Austin Finance Officer Caverna Board of Education
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on December 9, 2020 — management decision was due June 9, 2021.
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
FAC accepted this audit on December 11, 2016 — management decision was due June 11, 2017.
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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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