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Reports Required by the Single Audit Act Jefferson County Board of Education For the Fiscal Year Ended June 30, 2018 Reports Required by the Single Audit Act Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ............................................................................. 1 Independent Auditors’ Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance .......................................................................... 3 Schedule of Expenditures of Federal Awards ..................................................................................... 6 Notes to Schedule of Expenditures of Federal Awards ...................................................................... 13 Schedule of Findings and Questioned Costs .......................................................................................... 14 Schedule of Prior Audit Findings ............................................................................................................... 16
Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed In Accordance with
Government Auditing Standards
Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed In Accordance with Government Auditing Standards Members of the Board Jefferson County Board of Education Louisville, Kentucky Report on Financial Statements We have audited, in accordance with the auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and the Kentucky Public School Districts’ Audit Contract and Requirements prescribed by the Kentucky State Committee for School District Audits, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Jefferson County Board of Education (the “District”) as of and for the year ended June 30, 2018, and the related notes to financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated November 6, 2018. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
-2-
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify a deficiency in internal control, described in the accompanying Schedule of Findings and Questioned Costs (Item 2018-001) that we consider to be a significant deficiency. Compliance and Other Matters As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. In addition, the results of our tests disclosed no instances of material noncompliance with specific state statutes or regulations identified in the Kentucky School Districts’ Audit Contract and Requirements prescribed by the Kentucky State Committee for School District Audits. Additional matters were communicated to the District in a management letter. District’s Response to Findings The District’s responses to the findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. The District’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. The report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Louisville, Kentucky November 6, 2018
Independent Auditors’ Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance;
and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
-3-
Independent Auditors’ Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance Members of the Board Jefferson County Board of Education Louisville Kentucky Report on Compliance for Each Major Federal Program We have audited the Jefferson County Board of Education’s (the “District”) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the District’s major federal programs for the year ended June 30, 2018. The District’s major federal programs are identified in the Summary of Auditors’ Results section of the accompanying Schedule of Findings and Questioned Costs. Management’s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditors’ Responsibility Our responsibility is to express an opinion on compliance for each of the District’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and the Kentucky Public School Districts’ Audit Contract and Requirements prescribed by the Kentucky State Committee for School District Audits. Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the District’s compliance.
-4-
Opinion on Each Major Federal Program In our opinion, the District complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2018. Report on Internal Control Over Compliance Management of the District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the District’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe that a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the District, as of and for the year ended June 30, 2018, and the related notes to financial statements, which collectively comprise the District's basic financial statements. We issued our report thereon dated November 6, 2018, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on those financial statements that collectively comprise the basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
-5-
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for other purpose. Louisville, Kentucky November 6, 2018
Schedule of Expenditures of Federal Awards
-6-
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peci
al E
duca
tion
- P
resc
hool
Gra
nts
84.1
7338
0000
2-17
641,
542
U.S
. Dep
artm
ent
of
Ed
uca
tio
n S
pec
ial E
du
cati
on
Clu
ster
(ID
EA
)p
asse
d t
hro
ug
h K
entu
cky
Dep
artm
ent
of
Ed
uca
tio
n21
,112
,345
Reh
abili
tatio
n S
ervi
ces
- V
ocat
iona
l Reh
abili
tatio
n G
rant
s to
Sta
tes
84.1
26*
49,7
69
R
ehab
ilita
tion
Ser
vice
s -
Voc
atio
nal R
ehab
ilita
tion
Gra
nts
to S
tate
s84
.126
1700
0012
5219
3,74
2
U.S
. Dep
artm
ent
of
Ed
uca
tio
np
asse
d t
hro
ug
h K
entu
cky
Cab
inet
of
Wo
rkfo
rce
Dev
elo
pm
ent
243,
511
Stu
dent
Sup
port
and
Aca
dem
ic E
nric
hmen
t Pro
gram
84.4
2434
2000
2-17
23,6
71
U.S
. Dep
artm
ent
of
Ed
uca
tio
np
asse
d t
hro
ug
h U
niv
ersi
ty o
f K
entu
cky
23,6
71
Spe
cial
Edu
catio
n --
Oly
mpi
c E
duca
tion
Pro
gram
s84
.380
H38
0W16
001
4,15
8
U.S
. Dep
artm
ent
of
Ed
uca
tio
np
asse
d t
hro
ug
h K
entu
cky
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ecia
l Oly
mp
ics
4,15
8
Sch
ool S
afet
y N
atio
nal A
ctiv
ities
84.1
841,
002,
784
Sch
ool I
mpr
ovem
ent G
rant
s84
.377
657,
256
U.S
. Dep
artm
ent
of
Ed
uca
tio
nD
irec
t to
Dis
tric
t1,
660,
040
Con
tinue
d
Fed
eral
Gra
nto
r/P
ass-
thro
ug
h G
ran
tor/
Pro
gra
m o
r C
lust
er T
itle
For
the
Yea
r E
nded
Jun
e 30
, 201
8
To
tal
Jeff
erso
n C
ou
nty
Bo
ard
of
Ed
uca
tio
n
Fed
eral
Exp
end
itu
res
Sch
edul
e of
Exp
endi
ture
s of
Fed
eral
Aw
ards
--C
ontin
ued
-11-
Fed
eral
Pas
s-th
rou
gh
Pas
sed
C
FD
AE
nti
ty I
den
tify
ing
Th
rou
gh
to
N
um
ber
Nu
mb
erS
ub
reci
pie
nts
TA
NF
Clu
ster
Tem
pora
ry A
ssis
tanc
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r N
eedy
Fam
ilies
93.5
5860
0-30
0-18
54,3
94
U.S
. Dep
artm
ent
of
Hea
lth
an
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um
an S
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pas
sed
t
hro
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ille
Met
ro G
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men
t/K
entu
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rks
54,3
94
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d S
tart
93.6
005,
584
H
ead
Sta
rt93
.600
259,
438
H
ead
Sta
rt93
.600
7,22
1
Hea
d S
tart
93.6
0012
,385
,370
Hea
d S
tart
93.6
0010
5,96
3
Hea
d S
tart
93.6
003,
071,
585
Hea
d S
tart
93.6
0051
,258
U.S
. Dep
artm
ent
of
Hea
lth
an
d H
um
an S
erv
ices
D
irec
t to
Dis
tric
t15
,911
,160
Ref
ugee
and
Ent
rant
Ass
ista
nce
Sta
te/
Rep
lace
men
t Des
igne
e A
dmin
iste
red
Pro
gram
s93
.566
254-
1070
20-2
017
86,0
04
R
efug
ee a
nd E
ntra
nt A
ssis
tanc
e S
tate
/R
epla
cem
ent D
esig
nee
Adm
inis
tere
d P
rogr
ams
93.5
6625
4-10
7020
-201
849
,623
Con
tinue
d
Fed
eral
Exp
end
itu
res
Sch
edul
e of
Exp
endi
ture
s of
Fed
eral
Aw
ards
--C
ontin
ued
Jeff
erso
n C
ou
nty
Bo
ard
of
Ed
uca
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nF
or th
e Y
ear
End
ed J
une
30, 2
018
Fed
eral
Gra
nto
r/P
ass-
thro
ug
h G
ran
tor/
Pro
gra
m o
r C
lust
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itle
To
tal
Sub
stan
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buse
and
Men
tal H
ealth
Ser
vice
s -
Pro
ject
s of
Reg
iona
l and
N
atio
nal S
igni
fican
ce
-12-
Fed
eral
Pas
s-th
rou
gh
Pas
sed
C
FD
AE
nti
ty I
den
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Th
rou
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reci
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Ref
ugee
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Ent
rant
Ass
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te/
Rep
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men
t Des
igne
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dmin
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Pro
gram
s93
.566
FY
-CC
-201
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23,0
43
R
efug
ee a
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ntra
nt A
ssis
tanc
e S
tate
/R
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cem
ent D
esig
nee
Adm
inis
tere
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rogr
ams
93.5
66F
Y-C
CC
WO
-201
7-01
660
Ref
ugee
and
Ent
rant
Ass
ista
nce
Sta
te/
Rep
lace
men
t Des
igne
e A
dmin
iste
red
Pro
gram
s93
.566
FY
-CC
-201
8-01
38,8
86
U.S
. Dep
artm
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of
Hea
lth
an
d H
um
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erv
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p
asse
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hro
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ath
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Ch
arit
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of
Lo
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vill
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8,21
6
Am
eriC
orps
94.0
0660
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A
mer
iCor
ps94
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285,
900
Co
r po
rati
on
fo
r N
atio
nal
an
d C
om
mu
nit
y S
erv
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Dir
ect
to D
istr
ict
346,
799
To
tal F
eder
al E
xpen
dit
ure
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9
* T
he D
istr
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per
sonn
el m
ade
num
erou
s at
tem
pts
to o
btai
n th
e pa
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entif
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num
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from
the
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tuck
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men
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he D
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eff
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wer
e un
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eref
ore
the
info
rmat
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is m
issi
ng.
See
Not
es to
Sch
edul
e of
Exp
endi
ture
s of
Fed
eral
Aw
ards
To
tal
Exp
end
itu
res
Sch
edul
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Exp
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ture
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eral
Aw
ards
--C
ontin
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Fed
eral
Gra
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r/P
ass-
thro
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ran
tor/
Pro
gra
m o
r C
lust
er T
itle
Jeff
erso
n C
ou
nty
Bo
ard
of
Ed
uca
tio
nF
or th
e Y
ear
End
ed J
une
30, 2
018
Fed
eral
-13-
Notes to Schedule of Expenditures of Federal Awards Jefferson County Board of Education June 30, 2018 Note A--Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Jefferson County Board of Education (the “District”) under programs of the federal government for the year ended June 30, 2018. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District. Note B--Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Note C--Indirect Cost Rate The District has not elected to use the 10% de minimis indirect costs rate as allowed under the Uniform Guidance. Note D--Kentucky Educational Cooperatives The Educational Cooperatives are reported in the Schedule of Expenditures of Federal Awards as Federal CFDA Number 84.027, Pass-through Entity Identifying Numbers 38100004-15 and 38100004-16.
Schedule of Findings and Questioned Costs
-14-
Schedule of Findings and Questioned Costs Jefferson County Board of Education Year Ended June 30, 2018 Section I – Summary of Auditors’ Results 1. The Independent Auditors’ Report expresses an unmodified opinion on the financial statements of the
Jefferson County Board of Education (the “District”). 2. One significant deficiency relating to the audit of the financial statements was reported. No material
weaknesses are reported.
3. No instances of noncompliance material to the financial statements of the District, which would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit.
4. No material weaknesses or significant deficiencies relating to the audit of the major federal programs
are reported. 5. The auditors’ report on compliance for the major federal programs of the District expresses an
unmodified opinion on all major federal programs. 6. The audit did not disclose any audit findings that are required to be reported in accordance with 2
CFR Section 200.516(a) of the Uniform Guidance.
7. The District’s major federal programs are as follows:
FederalCFDA
Number
U.S. Department of EducationSpecial Education Cluster (IDEA)
Special Education - Grants to States 84.027Special Education - Preschool Grants 84.173
School Improvement Grants 84.377
U.S. Department of Health & Human ServicesHead Start 93.600
Federal Grantor/Pass-through Grantor/Program or Cluster Title
8. The threshold used for distinguishing Types A and B programs was $3,000,000. 9. The District did qualify as a low-risk auditee.
-15-
Schedule of Findings and Questioned Costs--Continued Jefferson County Board of Education Year Ended June 30, 2018 Section II – Findings – Financial Statement Audit Item 2018-001 - Proper Inclusion of Component Units (Repeat Finding) Condition & Criteria: Management believes the Jefferson County Public Education Foundation (the “Foundation”) to be a component unit and it is not included in the District's financial statements. Cause: The information necessary to properly include the Foundation has not been available by the date needed for inclusion. Effect: This component unit is not included in the District's financial statements. Recommendation: We recommend that management engage and complete in a timely manner the audit of the component unit so that it can be properly included in the financial statements. Management's Response: In an effort to receive a discounted price on their financial statement audit, the report is not completed in time for inclusion in our financial statements. We continue to discuss this with the Foundation and comply with this audit finding, but we cannot compel them to resolve this since they are a separate organization with their own management priorities. Management’s Anticipated Completion Date for Corrective Action: We will review this matter again with the Foundation by June 30, 2019. Section III – Findings and Questioned Costs – Major Federal Programs Audit There are no findings.
Schedule of Prior Audit Findings
-16-
Schedule of Prior Audit Findings Jefferson County Board of Education Year Ended June 30, 2018 Findings – Financial Statement Audit Item 2017-001 - Proper Inclusion of Component Units (Repeat Finding) Condition & Criteria: Management believes the Jefferson County Public Education Foundation (the “Foundation”) to be a component unit and it is not included in the District's financial statements. Cause: The information necessary to properly include the Foundation has not been available by the date needed for inclusion. Effect: This component unit is not included in the District's financial statements. Recommendation: We recommend that management engage and complete in a timely manner the audit of the component unit so that it can be properly included in the financial statements. Current Status: See 2018-001 Findings and Questioned Costs – Major Federal Programs Audit There were no findings.
