Audit identified two material weaknesses, 12 significant deficiencies
FRANKFORT, Ky. (March 25, 2019) - Today, Auditor Mike Harmon released volume two of the annual Statewide Single Audit of the Commonwealth of Kentucky (SSWAK) for Fiscal Year 2018.
Kentucky spent over $12.65 billion in cash and noncash awards received from the federal government in Fiscal Year 2018, which is an increase of $273 million compared to federal funds spent by the Commonwealth during Fiscal Year 2017. The 2018 SSWAK Volume II identifies more than $1.34 million in questioned costs.
Volume two of the SSWAK covers compliance with federal requirements for federal awards, and contains 14 findings. Two of the findings are repeats from the SSWAK Volume II audit for Fiscal Year 2017, and four findings are carryovers from the SSWAK Volume I audit for Fiscal Year 2018 released in February.
Among the findings in the SSWAK Volume II audit are two material weaknesses. The material weakness noted in the report are:
The material weakness identified on the compliance requirements for the KDE 21st Century Community Learning Centers grant resulted in a qualified opinion on the compliance requirements for this grant.
"It is crucial for the state to manage federal grants effectively and appropriately, especially in the case of 21st Century grant funds that could be used to provide much-needed after-school programs for Kentucky students," Auditor Harmon said. "Additionally, considering the amount of federal dollars Kentucky receives, it is imperative the state be compliant with federal program requirements to ensure the Commonwealth continues to be able to participate and receive these types of funds."
The report, along with the responses to the findings, can be found on the auditor's website.
