FAC Explorer

Audit 302269

FY End
2023-06-30
Total Expended
$2.87M
Findings
4
Programs
11
Organization: Belpre City School District (OH)
Year: 2023 Accepted: 2024-04-02
Auditor: Ohio Auditor of State Keith Faber

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392109 2023-002 Material Weakness - L
392110 2023-002 Material Weakness - L
968551 2023-002 Material Weakness - L
968552 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $795,708 Yes 1
84.010 Title I Grants to Local Educational Agencies $376,685 - 0
10.555 National School Lunch Program $280,014 Yes 0
84.287 Twenty-First Century Community Learning Centers $239,576 - 0
10.553 School Breakfast Program $152,058 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $96,345 - 0
84.367 Improving Teacher Quality State Grants $83,154 - 0
84.027 Special Education_grants to States $52,609 - 0
84.173 Special Education_preschool Grants $3,896 - 0
84.358 Rural Education $1,459 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
LTMHRAVB71R4 Lance Erlwein Auditee
7404239511 Denise Blair 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 the Belpre City School District, Washington County, Ohio (the School 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 School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School 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 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: NOTE C – INDIRECT COST RATE The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the School 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 the Belpre City School District, Washington County, Ohio (the School 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 School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School 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 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: NOTE C – INDIRECT COST RATE The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School District reports commodities consumed on the Schedule at the fair value. The School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: NOTE F - 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 the Belpre City School District, Washington County, Ohio (the School 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 School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School 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 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: NOTE C – INDIRECT COST RATE The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During fiscal year 2023, the School District made allowable transfers of $30,054 from the Student Support and Academic Enrichment (AL# 84.424) program to the Supporting Effective Instruction State Grants (AL# 84.367) program. The amount transferred to the Supporting Effective Instruction State Grants program is included as Supporting Effective Instruction State Grant expenditures when disbursed.

Finding Details

Finding 2023-002
1. Final Expenditure Report Finding Number: 2023-002 Assistance Listing Number and Title: AL #84.425 COVID-19 – Education Stabilization Fund Federal Award Identification Number / Year: 2023 Federal Agency: Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 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. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant Final Expenditure Report (FER) by December 1, 2023. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant on September 26, 2023. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2022 grant expenditures as well as the 2023 grant. In an attempt to correct this, the Treasurer posted adjustments to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund on November 28, 2023 totaling $50,798 and on January 23, 2024 totaling $242,907. However, the amounts adjusted by the Treasurer in November 2023 and January 2024 would not be considered federal expenditures until the time management made the decision to allocate those allowable costs to the program. As such, those adjusted expenditures could appear on the fiscal year 2024 Final Expenditure Report but not fiscal year 2023. Therefore, the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant Final Expenditure Report submitted to the Ohio Department of Education and Workforce overstated object codes 100 by $174,529, 200 by $81,982, 400 by $29,536, and 500 by $7,689. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2023-002
1. Final Expenditure Report Finding Number: 2023-002 Assistance Listing Number and Title: AL #84.425 COVID-19 – Education Stabilization Fund Federal Award Identification Number / Year: 2023 Federal Agency: Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 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. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant Final Expenditure Report (FER) by December 1, 2023. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant on September 26, 2023. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2022 grant expenditures as well as the 2023 grant. In an attempt to correct this, the Treasurer posted adjustments to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund on November 28, 2023 totaling $50,798 and on January 23, 2024 totaling $242,907. However, the amounts adjusted by the Treasurer in November 2023 and January 2024 would not be considered federal expenditures until the time management made the decision to allocate those allowable costs to the program. As such, those adjusted expenditures could appear on the fiscal year 2024 Final Expenditure Report but not fiscal year 2023. Therefore, the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant Final Expenditure Report submitted to the Ohio Department of Education and Workforce overstated object codes 100 by $174,529, 200 by $81,982, 400 by $29,536, and 500 by $7,689. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2023-002
1. Final Expenditure Report Finding Number: 2023-002 Assistance Listing Number and Title: AL #84.425 COVID-19 – Education Stabilization Fund Federal Award Identification Number / Year: 2023 Federal Agency: Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 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. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant Final Expenditure Report (FER) by December 1, 2023. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant on September 26, 2023. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2022 grant expenditures as well as the 2023 grant. In an attempt to correct this, the Treasurer posted adjustments to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund on November 28, 2023 totaling $50,798 and on January 23, 2024 totaling $242,907. However, the amounts adjusted by the Treasurer in November 2023 and January 2024 would not be considered federal expenditures until the time management made the decision to allocate those allowable costs to the program. As such, those adjusted expenditures could appear on the fiscal year 2024 Final Expenditure Report but not fiscal year 2023. Therefore, the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant Final Expenditure Report submitted to the Ohio Department of Education and Workforce overstated object codes 100 by $174,529, 200 by $81,982, 400 by $29,536, and 500 by $7,689. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2023-002
1. Final Expenditure Report Finding Number: 2023-002 Assistance Listing Number and Title: AL #84.425 COVID-19 – Education Stabilization Fund Federal Award Identification Number / Year: 2023 Federal Agency: Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 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. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant Final Expenditure Report (FER) by December 1, 2023. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant on September 26, 2023. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2022 grant expenditures as well as the 2023 grant. In an attempt to correct this, the Treasurer posted adjustments to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund on November 28, 2023 totaling $50,798 and on January 23, 2024 totaling $242,907. However, the amounts adjusted by the Treasurer in November 2023 and January 2024 would not be considered federal expenditures until the time management made the decision to allocate those allowable costs to the program. As such, those adjusted expenditures could appear on the fiscal year 2024 Final Expenditure Report but not fiscal year 2023. Therefore, the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grant Final Expenditure Report submitted to the Ohio Department of Education and Workforce overstated object codes 100 by $174,529, 200 by $81,982, 400 by $29,536, and 500 by $7,689. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.