FAC Explorer

Audit 25156

FY End
2022-06-30
Total Expended
$2.06M
Findings
6
Programs
12
Organization: Lake Local School District (OH)
Year: 2022 Accepted: 2023-08-08
Auditor: Keith Faber Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35791 2022-004 Material Weakness - L
35792 2022-004 Material Weakness - L
35793 2022-004 Material Weakness - L
612233 2022-004 Material Weakness - L
612234 2022-004 Material Weakness - L
612235 2022-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Education Stabilization Fund $516,307 Yes 1
84.027 Special Education_grants to States $311,102 Yes 0
84.010 Title I Grants to Local Educational Agencies $180,130 - 0
10.553 School Breakfast Program $124,181 - 0
10.559 Summer Food Service Program for Children $100,471 - 0
84.027 Covid-19 Special Education_grants to States $78,408 Yes 0
10.555 National School Lunch Program $58,548 - 0
84.367 Improving Teacher Quality State Grants $40,129 - 0
84.424 Student Support and Academic Enrichment Program $15,952 - 0
21.019 Covid-19 Coronavirus Relief Fund $602 - 0
10.555 Covid-19 National School Lunch Program $360 - 0
10.553 Covid-19 School Breakfast Program $111 - 0

Contacts

Name Title Type
C7MYUL75K9J1 Maria Robinson Auditee
4196616673 Jonathan Lawless, Cfe Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Lake Local School District, Wood County, Ohio (the District) under programs of the federal government for the year ended June 30, 2022. The information on this Schedule is prepared 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 or changes in net position of the District.
Title: CHILD NUTRITION CLUSTER Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the District assumes it expends federal monies first.
Title: FOOD DONATION PROGRAM Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective programs that benefitted from the use of those donated food commodities.
Title: TRANSFERS BETWEEN PROGRAM YEARS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal regulations require schools to obligate certain federal awards by June 30. However, with ODEs consent, schools can transfer unobligated amounts to the subsequent fiscal years program. The District transferred the following amounts from 2022 to 2023 programs: Title I Grants to Local Educational Agencies, AL #84.010A, $2,020; Student Support and Academic Enrichment Program, AL #84.424A, $1; Special Education Preschool Grants, AL #84.173A, $10,589; COVID-19 Special Education Preschool Grants, AL #84.173X, $5,804; Title I Grants to Local Education Agencies - Expanding Opportunities for Each Child Non-Competitive Grant, AL #84.010A, $6,575; National School Breakfast Program, AL #10.553, $82,090; National School Lunch Program, AL #10.555, $290,199; Summer Food Service Program, AL #10.559, $136,822; COVID-19 Pandemic EBT Administrative Costs, AL #10.649, $614; COVID-19 Education Stabilization Fund, AL #84.425U, $958,834; and, COVID-19 Education Stabilization Fund, AL #84.425D, $503,621.

Finding Details

Finding 2022-004
2 CFR ? 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR ? 200.102(a) and 2 CFR ? 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. The Ohio Department of Education requires school districts to file a Final Expenditure Report each year by September 30, unless stated otherwise in the grant application. ODE further requires subgrantees to obligate funds within the approved project period as set forth in the approved application and to liquidate said obligations not later than 90 days after the end of the project period for electronic applications for grants. ODE also requires all allowable grant expenditures obligated by the project end date and liquidated no later than 90 days after the end of the project period as designated in the grant agreement to be reported in the FER. The District did file the Final Expenditure Report with ODE before the required reporting deadline, however, due to deficiencies in the internal policies and procedures over Federal compliance, the District did not report expenditures obligated after fiscal year end and prior to the project end date for the Assistance Listing #84.425U American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund grant, resulting in expenditures being underreported in the amount of $51,114. In addition, the District did not report any Assistance Listing #84.425D Elementary and Secondary School Emergency Relief (ESSER I) Fund expenditures, totaling $2,843, that occurred during the fiscal year. Failure to file accurate financial information in the Final Expenditure Report could lead to material misstatements and could impact future grant funding. The District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2022-004
2 CFR ? 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR ? 200.102(a) and 2 CFR ? 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. The Ohio Department of Education requires school districts to file a Final Expenditure Report each year by September 30, unless stated otherwise in the grant application. ODE further requires subgrantees to obligate funds within the approved project period as set forth in the approved application and to liquidate said obligations not later than 90 days after the end of the project period for electronic applications for grants. ODE also requires all allowable grant expenditures obligated by the project end date and liquidated no later than 90 days after the end of the project period as designated in the grant agreement to be reported in the FER. The District did file the Final Expenditure Report with ODE before the required reporting deadline, however, due to deficiencies in the internal policies and procedures over Federal compliance, the District did not report expenditures obligated after fiscal year end and prior to the project end date for the Assistance Listing #84.425U American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund grant, resulting in expenditures being underreported in the amount of $51,114. In addition, the District did not report any Assistance Listing #84.425D Elementary and Secondary School Emergency Relief (ESSER I) Fund expenditures, totaling $2,843, that occurred during the fiscal year. Failure to file accurate financial information in the Final Expenditure Report could lead to material misstatements and could impact future grant funding. The District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2022-004
2 CFR ? 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR ? 200.102(a) and 2 CFR ? 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. The Ohio Department of Education requires school districts to file a Final Expenditure Report each year by September 30, unless stated otherwise in the grant application. ODE further requires subgrantees to obligate funds within the approved project period as set forth in the approved application and to liquidate said obligations not later than 90 days after the end of the project period for electronic applications for grants. ODE also requires all allowable grant expenditures obligated by the project end date and liquidated no later than 90 days after the end of the project period as designated in the grant agreement to be reported in the FER. The District did file the Final Expenditure Report with ODE before the required reporting deadline, however, due to deficiencies in the internal policies and procedures over Federal compliance, the District did not report expenditures obligated after fiscal year end and prior to the project end date for the Assistance Listing #84.425U American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund grant, resulting in expenditures being underreported in the amount of $51,114. In addition, the District did not report any Assistance Listing #84.425D Elementary and Secondary School Emergency Relief (ESSER I) Fund expenditures, totaling $2,843, that occurred during the fiscal year. Failure to file accurate financial information in the Final Expenditure Report could lead to material misstatements and could impact future grant funding. The District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2022-004
2 CFR ? 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR ? 200.102(a) and 2 CFR ? 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. The Ohio Department of Education requires school districts to file a Final Expenditure Report each year by September 30, unless stated otherwise in the grant application. ODE further requires subgrantees to obligate funds within the approved project period as set forth in the approved application and to liquidate said obligations not later than 90 days after the end of the project period for electronic applications for grants. ODE also requires all allowable grant expenditures obligated by the project end date and liquidated no later than 90 days after the end of the project period as designated in the grant agreement to be reported in the FER. The District did file the Final Expenditure Report with ODE before the required reporting deadline, however, due to deficiencies in the internal policies and procedures over Federal compliance, the District did not report expenditures obligated after fiscal year end and prior to the project end date for the Assistance Listing #84.425U American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund grant, resulting in expenditures being underreported in the amount of $51,114. In addition, the District did not report any Assistance Listing #84.425D Elementary and Secondary School Emergency Relief (ESSER I) Fund expenditures, totaling $2,843, that occurred during the fiscal year. Failure to file accurate financial information in the Final Expenditure Report could lead to material misstatements and could impact future grant funding. The District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2022-004
2 CFR ? 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR ? 200.102(a) and 2 CFR ? 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. The Ohio Department of Education requires school districts to file a Final Expenditure Report each year by September 30, unless stated otherwise in the grant application. ODE further requires subgrantees to obligate funds within the approved project period as set forth in the approved application and to liquidate said obligations not later than 90 days after the end of the project period for electronic applications for grants. ODE also requires all allowable grant expenditures obligated by the project end date and liquidated no later than 90 days after the end of the project period as designated in the grant agreement to be reported in the FER. The District did file the Final Expenditure Report with ODE before the required reporting deadline, however, due to deficiencies in the internal policies and procedures over Federal compliance, the District did not report expenditures obligated after fiscal year end and prior to the project end date for the Assistance Listing #84.425U American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund grant, resulting in expenditures being underreported in the amount of $51,114. In addition, the District did not report any Assistance Listing #84.425D Elementary and Secondary School Emergency Relief (ESSER I) Fund expenditures, totaling $2,843, that occurred during the fiscal year. Failure to file accurate financial information in the Final Expenditure Report could lead to material misstatements and could impact future grant funding. The District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2022-004
2 CFR ? 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR ? 200.102(a) and 2 CFR ? 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. The Ohio Department of Education requires school districts to file a Final Expenditure Report each year by September 30, unless stated otherwise in the grant application. ODE further requires subgrantees to obligate funds within the approved project period as set forth in the approved application and to liquidate said obligations not later than 90 days after the end of the project period for electronic applications for grants. ODE also requires all allowable grant expenditures obligated by the project end date and liquidated no later than 90 days after the end of the project period as designated in the grant agreement to be reported in the FER. The District did file the Final Expenditure Report with ODE before the required reporting deadline, however, due to deficiencies in the internal policies and procedures over Federal compliance, the District did not report expenditures obligated after fiscal year end and prior to the project end date for the Assistance Listing #84.425U American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund grant, resulting in expenditures being underreported in the amount of $51,114. In addition, the District did not report any Assistance Listing #84.425D Elementary and Secondary School Emergency Relief (ESSER I) Fund expenditures, totaling $2,843, that occurred during the fiscal year. Failure to file accurate financial information in the Final Expenditure Report could lead to material misstatements and could impact future grant funding. The District should review the Final Expenditure Report before submission to help ensure all required amounts are included.