FAC Explorer

Audit 305534

FY End
2023-06-30
Total Expended
$3.27M
Findings
8
Programs
11
Organization: Urbana City School District (OH)
Year: 2023 Accepted: 2024-05-06
Auditor: Keith Faber Ohio Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395905 2023-002 Material Weakness - N
395906 2023-002 Material Weakness - N
395907 2023-002 Material Weakness - N
395908 2023-002 Material Weakness - N
972347 2023-002 Material Weakness - N
972348 2023-002 Material Weakness - N
972349 2023-002 Material Weakness - N
972350 2023-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $981,209 Yes 1
84.010 Title I Grants to Local Educational Agencies $615,555 - 0
84.027 Special Education Grants to States $509,235 - 0
10.553 School Breakfast Program $213,996 Yes 1
10.559 Summer Food Service Program for Children $55,151 Yes 1
10.555 Covid-19 National School Lunch Program $46,541 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $42,899 - 0
84.424 Student Support and Academic Enrichment Program $31,141 - 0
84.173 Special Education Preschool Grants $28,605 - 0
84.425 Covid-19 Education Stabilization Fund $5,595 Yes 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
D2KKMKLAHXK9 Amanda Hildebrand Auditee
9376533845 Megan Hall Auditor
No contacts on file

Notes to SEFA

Title: Note D - Subrecipients Accounting Policies: NOTE A – BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Urbana City School District (the District) under programs of the federal government for the fiscal 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 or change 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 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 District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District did not provide funds to subrecipients during the fiscal year.
Title: Note E - 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 Urbana City School District (the District) under programs of the federal government for the fiscal 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 or change 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 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 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 F - 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 Urbana City School District (the District) under programs of the federal government for the fiscal 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 or change 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 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 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 program that benefitted from the use of those donated food commodities.
Title: Note G - Transfers Between Program Years Accounting Policies: NOTE A – BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Urbana City School District (the District) under programs of the federal government for the fiscal 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 or change 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 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 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 consent from the Ohio Department of Education and Workforce, schools can transfer unobligated amounts to the subsequent fiscal year’s program. The District transferred the following amounts from 2023 to 2024 programs: See the Notes to the SEFA for chart/table.

Finding Details

Finding 2023-002
7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.
Finding 2023-002
7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.
Finding 2023-002
7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.
Finding 2023-002
7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.
Finding 2023-002
7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.
Finding 2023-002
7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.
Finding 2023-002
7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.
Finding 2023-002
7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.