FAC Explorer

Audit 297568

FY End
2023-06-30
Total Expended
$4.06M
Findings
8
Programs
11
Organization: Wadsworth City School District (OH)
Year: 2023 Accepted: 2024-03-26
Auditor: Keith Faber Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384408 2023-001 Material Weakness - L
384409 2023-001 Material Weakness - L
384410 2023-001 Material Weakness - L
384411 2023-001 Material Weakness - L
960850 2023-001 Material Weakness - L
960851 2023-001 Material Weakness - L
960852 2023-001 Material Weakness - L
960853 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.048 Career and Technical Education -- Basic Grants to States $168,585 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $126,318 - 0
10.555 National School Lunch Program $92,992 Yes 1
84.367 Improving Teacher Quality State Grants $92,226 - 0
10.553 School Breakfast Program $83,968 Yes 1
84.027 Special Education_grants to States $33,547 - 0
84.173 Special Education_preschool Grants $26,345 - 0
84.010 Title I Grants to Local Educational Agencies $18,639 - 0
84.424 Student Support and Academic Enrichment Program $12,185 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
84.425 Education Stabilization Fund $2,000 - 0

Contacts

Name Title Type
J2SHPBH8PSS8 Douglas Beeman Auditee
3303351303 Lindsey Young Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and 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 Receipts and Expenditures of Federal Awards (the Schedule) includes the federal award activity of Wadsworth City School District (the District) under programs of the federal government for the year ended June 30, 2023. 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, changes in net position, or cash flows of the District.
Title: CHILD NUTRITION CLUSTER Accounting Policies: Revenues and 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: Revenues and 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 program that benefitted from the use of those donated food commodities.

Finding Details

Finding 2023-001
Finding Number: 2023-001 AL Number and Title: Child Nutrition Cluster Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Questioned Cost, Material Weakness, and Noncompliance 7 C.F.R. § 210.7 indicates to receive reimbursement for the National School Lunch Program (NSLP) each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid lunches and have a system in place at the point of sale to accurately capture this data. Each state is responsibility for developing a reimbursement rate for each type of meal (free, reduced, or full-priced), up to the maximum amount established by the Secretary of Agriculture. In Ohio, the Ohio Department of Education (ODE) requires districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District uses a point-of-sale system that generates CN-7 and CN-6 reports, which is used to compile the monthly reimbursement request submitted to ODE. 7 C.F.R. § 220.11 indicates to receive reimbursement for the School Breakfast Program, each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid breakfasts served. If a single state agency administers any combination of the Child Nutrition programs, the school food authority shall be able to use a common claim form with respect to claims for reimbursement for meals served under those programs. Lack of internal controls and understanding of reporting requirements resulted in the following reporting errors which occurred between August 2022 and May 2023: • The District overstated their reported free lunches by 11,009 and under-reported reduced and paid lunches by the 944 and 10,065, respectively. These errors resulted in a total over-reimbursement and questioned cost of $36,209. • The District overstated their reported free breakfasts by 1,840 and under-reported reduced and paid breakfasts by 196 and 1,644, respectively. These errors resulted in a total over-reimbursement and questioned cost of $3,401. Failure to report the correct number of paid, reduced, and free meals served to ODE could lead to the District receiving greater reimbursements than they are entitled and additional questioned costs. The District should ensure the number of paid, reduced and free meals reported to ODE through CRRS agrees to the month end point-of-sale system CN-7 and CN-6 reports. The reason for any variances between the computer-generated CN-7 and CN-6 reports and the CRRS site claim forms should be documented in writing.
Finding 2023-001
Finding Number: 2023-001 AL Number and Title: Child Nutrition Cluster Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Questioned Cost, Material Weakness, and Noncompliance 7 C.F.R. § 210.7 indicates to receive reimbursement for the National School Lunch Program (NSLP) each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid lunches and have a system in place at the point of sale to accurately capture this data. Each state is responsibility for developing a reimbursement rate for each type of meal (free, reduced, or full-priced), up to the maximum amount established by the Secretary of Agriculture. In Ohio, the Ohio Department of Education (ODE) requires districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District uses a point-of-sale system that generates CN-7 and CN-6 reports, which is used to compile the monthly reimbursement request submitted to ODE. 7 C.F.R. § 220.11 indicates to receive reimbursement for the School Breakfast Program, each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid breakfasts served. If a single state agency administers any combination of the Child Nutrition programs, the school food authority shall be able to use a common claim form with respect to claims for reimbursement for meals served under those programs. Lack of internal controls and understanding of reporting requirements resulted in the following reporting errors which occurred between August 2022 and May 2023: • The District overstated their reported free lunches by 11,009 and under-reported reduced and paid lunches by the 944 and 10,065, respectively. These errors resulted in a total over-reimbursement and questioned cost of $36,209. • The District overstated their reported free breakfasts by 1,840 and under-reported reduced and paid breakfasts by 196 and 1,644, respectively. These errors resulted in a total over-reimbursement and questioned cost of $3,401. Failure to report the correct number of paid, reduced, and free meals served to ODE could lead to the District receiving greater reimbursements than they are entitled and additional questioned costs. The District should ensure the number of paid, reduced and free meals reported to ODE through CRRS agrees to the month end point-of-sale system CN-7 and CN-6 reports. The reason for any variances between the computer-generated CN-7 and CN-6 reports and the CRRS site claim forms should be documented in writing.
Finding 2023-001
Finding Number: 2023-001 AL Number and Title: Child Nutrition Cluster Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Questioned Cost, Material Weakness, and Noncompliance 7 C.F.R. § 210.7 indicates to receive reimbursement for the National School Lunch Program (NSLP) each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid lunches and have a system in place at the point of sale to accurately capture this data. Each state is responsibility for developing a reimbursement rate for each type of meal (free, reduced, or full-priced), up to the maximum amount established by the Secretary of Agriculture. In Ohio, the Ohio Department of Education (ODE) requires districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District uses a point-of-sale system that generates CN-7 and CN-6 reports, which is used to compile the monthly reimbursement request submitted to ODE. 7 C.F.R. § 220.11 indicates to receive reimbursement for the School Breakfast Program, each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid breakfasts served. If a single state agency administers any combination of the Child Nutrition programs, the school food authority shall be able to use a common claim form with respect to claims for reimbursement for meals served under those programs. Lack of internal controls and understanding of reporting requirements resulted in the following reporting errors which occurred between August 2022 and May 2023: • The District overstated their reported free lunches by 11,009 and under-reported reduced and paid lunches by the 944 and 10,065, respectively. These errors resulted in a total over-reimbursement and questioned cost of $36,209. • The District overstated their reported free breakfasts by 1,840 and under-reported reduced and paid breakfasts by 196 and 1,644, respectively. These errors resulted in a total over-reimbursement and questioned cost of $3,401. Failure to report the correct number of paid, reduced, and free meals served to ODE could lead to the District receiving greater reimbursements than they are entitled and additional questioned costs. The District should ensure the number of paid, reduced and free meals reported to ODE through CRRS agrees to the month end point-of-sale system CN-7 and CN-6 reports. The reason for any variances between the computer-generated CN-7 and CN-6 reports and the CRRS site claim forms should be documented in writing.
Finding 2023-001
Finding Number: 2023-001 AL Number and Title: Child Nutrition Cluster Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Questioned Cost, Material Weakness, and Noncompliance 7 C.F.R. § 210.7 indicates to receive reimbursement for the National School Lunch Program (NSLP) each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid lunches and have a system in place at the point of sale to accurately capture this data. Each state is responsibility for developing a reimbursement rate for each type of meal (free, reduced, or full-priced), up to the maximum amount established by the Secretary of Agriculture. In Ohio, the Ohio Department of Education (ODE) requires districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District uses a point-of-sale system that generates CN-7 and CN-6 reports, which is used to compile the monthly reimbursement request submitted to ODE. 7 C.F.R. § 220.11 indicates to receive reimbursement for the School Breakfast Program, each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid breakfasts served. If a single state agency administers any combination of the Child Nutrition programs, the school food authority shall be able to use a common claim form with respect to claims for reimbursement for meals served under those programs. Lack of internal controls and understanding of reporting requirements resulted in the following reporting errors which occurred between August 2022 and May 2023: • The District overstated their reported free lunches by 11,009 and under-reported reduced and paid lunches by the 944 and 10,065, respectively. These errors resulted in a total over-reimbursement and questioned cost of $36,209. • The District overstated their reported free breakfasts by 1,840 and under-reported reduced and paid breakfasts by 196 and 1,644, respectively. These errors resulted in a total over-reimbursement and questioned cost of $3,401. Failure to report the correct number of paid, reduced, and free meals served to ODE could lead to the District receiving greater reimbursements than they are entitled and additional questioned costs. The District should ensure the number of paid, reduced and free meals reported to ODE through CRRS agrees to the month end point-of-sale system CN-7 and CN-6 reports. The reason for any variances between the computer-generated CN-7 and CN-6 reports and the CRRS site claim forms should be documented in writing.
Finding 2023-001
Finding Number: 2023-001 AL Number and Title: Child Nutrition Cluster Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Questioned Cost, Material Weakness, and Noncompliance 7 C.F.R. § 210.7 indicates to receive reimbursement for the National School Lunch Program (NSLP) each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid lunches and have a system in place at the point of sale to accurately capture this data. Each state is responsibility for developing a reimbursement rate for each type of meal (free, reduced, or full-priced), up to the maximum amount established by the Secretary of Agriculture. In Ohio, the Ohio Department of Education (ODE) requires districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District uses a point-of-sale system that generates CN-7 and CN-6 reports, which is used to compile the monthly reimbursement request submitted to ODE. 7 C.F.R. § 220.11 indicates to receive reimbursement for the School Breakfast Program, each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid breakfasts served. If a single state agency administers any combination of the Child Nutrition programs, the school food authority shall be able to use a common claim form with respect to claims for reimbursement for meals served under those programs. Lack of internal controls and understanding of reporting requirements resulted in the following reporting errors which occurred between August 2022 and May 2023: • The District overstated their reported free lunches by 11,009 and under-reported reduced and paid lunches by the 944 and 10,065, respectively. These errors resulted in a total over-reimbursement and questioned cost of $36,209. • The District overstated their reported free breakfasts by 1,840 and under-reported reduced and paid breakfasts by 196 and 1,644, respectively. These errors resulted in a total over-reimbursement and questioned cost of $3,401. Failure to report the correct number of paid, reduced, and free meals served to ODE could lead to the District receiving greater reimbursements than they are entitled and additional questioned costs. The District should ensure the number of paid, reduced and free meals reported to ODE through CRRS agrees to the month end point-of-sale system CN-7 and CN-6 reports. The reason for any variances between the computer-generated CN-7 and CN-6 reports and the CRRS site claim forms should be documented in writing.
Finding 2023-001
Finding Number: 2023-001 AL Number and Title: Child Nutrition Cluster Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Questioned Cost, Material Weakness, and Noncompliance 7 C.F.R. § 210.7 indicates to receive reimbursement for the National School Lunch Program (NSLP) each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid lunches and have a system in place at the point of sale to accurately capture this data. Each state is responsibility for developing a reimbursement rate for each type of meal (free, reduced, or full-priced), up to the maximum amount established by the Secretary of Agriculture. In Ohio, the Ohio Department of Education (ODE) requires districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District uses a point-of-sale system that generates CN-7 and CN-6 reports, which is used to compile the monthly reimbursement request submitted to ODE. 7 C.F.R. § 220.11 indicates to receive reimbursement for the School Breakfast Program, each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid breakfasts served. If a single state agency administers any combination of the Child Nutrition programs, the school food authority shall be able to use a common claim form with respect to claims for reimbursement for meals served under those programs. Lack of internal controls and understanding of reporting requirements resulted in the following reporting errors which occurred between August 2022 and May 2023: • The District overstated their reported free lunches by 11,009 and under-reported reduced and paid lunches by the 944 and 10,065, respectively. These errors resulted in a total over-reimbursement and questioned cost of $36,209. • The District overstated their reported free breakfasts by 1,840 and under-reported reduced and paid breakfasts by 196 and 1,644, respectively. These errors resulted in a total over-reimbursement and questioned cost of $3,401. Failure to report the correct number of paid, reduced, and free meals served to ODE could lead to the District receiving greater reimbursements than they are entitled and additional questioned costs. The District should ensure the number of paid, reduced and free meals reported to ODE through CRRS agrees to the month end point-of-sale system CN-7 and CN-6 reports. The reason for any variances between the computer-generated CN-7 and CN-6 reports and the CRRS site claim forms should be documented in writing.
Finding 2023-001
Finding Number: 2023-001 AL Number and Title: Child Nutrition Cluster Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Questioned Cost, Material Weakness, and Noncompliance 7 C.F.R. § 210.7 indicates to receive reimbursement for the National School Lunch Program (NSLP) each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid lunches and have a system in place at the point of sale to accurately capture this data. Each state is responsibility for developing a reimbursement rate for each type of meal (free, reduced, or full-priced), up to the maximum amount established by the Secretary of Agriculture. In Ohio, the Ohio Department of Education (ODE) requires districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District uses a point-of-sale system that generates CN-7 and CN-6 reports, which is used to compile the monthly reimbursement request submitted to ODE. 7 C.F.R. § 220.11 indicates to receive reimbursement for the School Breakfast Program, each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid breakfasts served. If a single state agency administers any combination of the Child Nutrition programs, the school food authority shall be able to use a common claim form with respect to claims for reimbursement for meals served under those programs. Lack of internal controls and understanding of reporting requirements resulted in the following reporting errors which occurred between August 2022 and May 2023: • The District overstated their reported free lunches by 11,009 and under-reported reduced and paid lunches by the 944 and 10,065, respectively. These errors resulted in a total over-reimbursement and questioned cost of $36,209. • The District overstated their reported free breakfasts by 1,840 and under-reported reduced and paid breakfasts by 196 and 1,644, respectively. These errors resulted in a total over-reimbursement and questioned cost of $3,401. Failure to report the correct number of paid, reduced, and free meals served to ODE could lead to the District receiving greater reimbursements than they are entitled and additional questioned costs. The District should ensure the number of paid, reduced and free meals reported to ODE through CRRS agrees to the month end point-of-sale system CN-7 and CN-6 reports. The reason for any variances between the computer-generated CN-7 and CN-6 reports and the CRRS site claim forms should be documented in writing.
Finding 2023-001
Finding Number: 2023-001 AL Number and Title: Child Nutrition Cluster Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Questioned Cost, Material Weakness, and Noncompliance 7 C.F.R. § 210.7 indicates to receive reimbursement for the National School Lunch Program (NSLP) each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid lunches and have a system in place at the point of sale to accurately capture this data. Each state is responsibility for developing a reimbursement rate for each type of meal (free, reduced, or full-priced), up to the maximum amount established by the Secretary of Agriculture. In Ohio, the Ohio Department of Education (ODE) requires districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District uses a point-of-sale system that generates CN-7 and CN-6 reports, which is used to compile the monthly reimbursement request submitted to ODE. 7 C.F.R. § 220.11 indicates to receive reimbursement for the School Breakfast Program, each school food authority must submit to the state administering the Federal funds an accurate count of free, reduced, and full paid breakfasts served. If a single state agency administers any combination of the Child Nutrition programs, the school food authority shall be able to use a common claim form with respect to claims for reimbursement for meals served under those programs. Lack of internal controls and understanding of reporting requirements resulted in the following reporting errors which occurred between August 2022 and May 2023: • The District overstated their reported free lunches by 11,009 and under-reported reduced and paid lunches by the 944 and 10,065, respectively. These errors resulted in a total over-reimbursement and questioned cost of $36,209. • The District overstated their reported free breakfasts by 1,840 and under-reported reduced and paid breakfasts by 196 and 1,644, respectively. These errors resulted in a total over-reimbursement and questioned cost of $3,401. Failure to report the correct number of paid, reduced, and free meals served to ODE could lead to the District receiving greater reimbursements than they are entitled and additional questioned costs. The District should ensure the number of paid, reduced and free meals reported to ODE through CRRS agrees to the month end point-of-sale system CN-7 and CN-6 reports. The reason for any variances between the computer-generated CN-7 and CN-6 reports and the CRRS site claim forms should be documented in writing.