FAC Explorer

Audit 28419

FY End
2022-06-30
Total Expended
$2.32M
Findings
6
Programs
14
Organization: Bath Local School District (OH)
Year: 2022 Accepted: 2023-04-11
Auditor: Keith Faber Ohio Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20195 2022-002 Material Weakness - N
20196 2022-002 Material Weakness - N
20197 2022-002 Material Weakness - N
596637 2022-002 Material Weakness - N
596638 2022-002 Material Weakness - N
596639 2022-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $756,790 Yes 0
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser I & Ii) Fund $388,303 Yes 1
84.027 Special Education_grants to States $381,831 - 0
84.010 Title I Grants to Local Educational Agencies $276,552 - 0
84.425 Covid-19 American Rescue Plan Elementary and Secondary School Emergency Relief (arp Esser) Fund $162,257 Yes 1
10.553 School Breakfast Program $146,198 Yes 0
10.556 Covid-19 Special Milk Program for Children $76,506 Yes 0
32.009 Covid-19 Emergency Connectivity Fund Program $73,745 - 0
84.027 Covid-19 Arp Special Education_grants to States $28,496 - 0
84.367 Supporting Effective Instruction State Grants $17,462 - 0
84.425 Covid-19 American Rescue Plan Elementary and Secondary School Emergency Relief Homeless Children and Youth (arp-Hcy) $3,314 Yes 1
45.310 Library Services and Technology Grants to States $2,299 - 0
84.424 Student Support and Academic Enrichment Program $1,500 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
P31NP5R44LD4 Natalie Scott Auditee
4192210175 Donna K. Waldron, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note D - Child Nutrition Cluster Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Bath Local School District (the District) under programs of the federal government for the fiscal 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. NOTE B SUMMARY OF SIGNIFICANT 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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: NOTE C INDIRECT COST RATE - 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: Note E - Food Donation Program Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Bath Local School District (the District) under programs of the federal government for the fiscal 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. NOTE B SUMMARY OF SIGNIFICANT 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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: NOTE C INDIRECT COST RATE - 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: Note F - Pass Through Funds Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Bath Local School District (the District) under programs of the federal government for the fiscal 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. NOTE B SUMMARY OF SIGNIFICANT 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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: NOTE C INDIRECT COST RATE - The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District was awarded federal program allocations to be administered on their behalf by the Allen County Educational Service Center. For 2022, the School Districts allocation was as follows:? Special Education-Preschool Grants, AL# 84.173, $13,778.42
Title: Note G - Transfers Between Federal Programs Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Bath Local School District (the District) under programs of the federal government for the fiscal 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. NOTE B SUMMARY OF SIGNIFICANT 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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: NOTE C INDIRECT COST RATE - The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During fiscal year 2022, the District made transfers, as directed by ODE, of $10,590.77 from the Supporting Effective Instruction State Grants (84.367) program to the Title 1 Grants to Local Educational Agencies (84.010) program. The amount reported for the Title 1 Grants to Local Educational Agencies program on the Schedule includes the amount transferred to the Title 1 Grants to Local Educational Agencies from the Supporting Effective Instruction State Grants when disbursed.

Finding Details

Finding 2022-002
29 CFR ? 5.5 requires that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. Due to the lack of an internal control over the awarding of contracts paid from Federal grants, the District issued a roofing contract in the amount of $252,548 of which approximately $100,000 was to be paid from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant, that did not require the payment of prevailing wages. During the fiscal year ended June 30, 2022 the District paid $25,000 from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant on this contract. Noncompliance with the requirements of Federal grants may result in the loss of current or future funding and possible questioned costs in future audits. The District should establish and implement policies and procedures for the issuance of contracts paid from Federal grants to ensure that such contracts in excess of $2,000 include the requirement to pay prevailing wages.
Finding 2022-002
29 CFR ? 5.5 requires that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. Due to the lack of an internal control over the awarding of contracts paid from Federal grants, the District issued a roofing contract in the amount of $252,548 of which approximately $100,000 was to be paid from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant, that did not require the payment of prevailing wages. During the fiscal year ended June 30, 2022 the District paid $25,000 from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant on this contract. Noncompliance with the requirements of Federal grants may result in the loss of current or future funding and possible questioned costs in future audits. The District should establish and implement policies and procedures for the issuance of contracts paid from Federal grants to ensure that such contracts in excess of $2,000 include the requirement to pay prevailing wages.
Finding 2022-002
29 CFR ? 5.5 requires that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. Due to the lack of an internal control over the awarding of contracts paid from Federal grants, the District issued a roofing contract in the amount of $252,548 of which approximately $100,000 was to be paid from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant, that did not require the payment of prevailing wages. During the fiscal year ended June 30, 2022 the District paid $25,000 from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant on this contract. Noncompliance with the requirements of Federal grants may result in the loss of current or future funding and possible questioned costs in future audits. The District should establish and implement policies and procedures for the issuance of contracts paid from Federal grants to ensure that such contracts in excess of $2,000 include the requirement to pay prevailing wages.
Finding 2022-002
29 CFR ? 5.5 requires that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. Due to the lack of an internal control over the awarding of contracts paid from Federal grants, the District issued a roofing contract in the amount of $252,548 of which approximately $100,000 was to be paid from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant, that did not require the payment of prevailing wages. During the fiscal year ended June 30, 2022 the District paid $25,000 from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant on this contract. Noncompliance with the requirements of Federal grants may result in the loss of current or future funding and possible questioned costs in future audits. The District should establish and implement policies and procedures for the issuance of contracts paid from Federal grants to ensure that such contracts in excess of $2,000 include the requirement to pay prevailing wages.
Finding 2022-002
29 CFR ? 5.5 requires that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. Due to the lack of an internal control over the awarding of contracts paid from Federal grants, the District issued a roofing contract in the amount of $252,548 of which approximately $100,000 was to be paid from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant, that did not require the payment of prevailing wages. During the fiscal year ended June 30, 2022 the District paid $25,000 from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant on this contract. Noncompliance with the requirements of Federal grants may result in the loss of current or future funding and possible questioned costs in future audits. The District should establish and implement policies and procedures for the issuance of contracts paid from Federal grants to ensure that such contracts in excess of $2,000 include the requirement to pay prevailing wages.
Finding 2022-002
29 CFR ? 5.5 requires that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. Due to the lack of an internal control over the awarding of contracts paid from Federal grants, the District issued a roofing contract in the amount of $252,548 of which approximately $100,000 was to be paid from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant, that did not require the payment of prevailing wages. During the fiscal year ended June 30, 2022 the District paid $25,000 from the COVID-19 Education Stabilization Fund - AL 84.425 Federal grant on this contract. Noncompliance with the requirements of Federal grants may result in the loss of current or future funding and possible questioned costs in future audits. The District should establish and implement policies and procedures for the issuance of contracts paid from Federal grants to ensure that such contracts in excess of $2,000 include the requirement to pay prevailing wages.