FAC Explorer

Audit 319478

FY End
2023-06-30
Total Expended
$1.22M
Findings
8
Programs
9
Organization: Fort Frye Local School District (OH)
Year: 2023 Accepted: 2024-09-12
Auditor: Keith Faber Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496664 2023-003 Material Weakness - L
496665 2023-003 Material Weakness - L
496666 2023-003 Material Weakness - L
496667 2023-003 Material Weakness - L
1073106 2023-003 Material Weakness - L
1073107 2023-003 Material Weakness - L
1073108 2023-003 Material Weakness - L
1073109 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $255,174 - 0
10.553 School Breakfast Program $123,114 Yes 1
84.367 Supporting Effective Instruction in State Grants $34,972 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $34,470 - 0
10.555 National School Lunch Program $29,664 Yes 1
84.010 Title I Grants to Local Educational Agencies $3,434 - 0
84.424 Student Support and Academic Enrichment Program $3,285 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.425 Education Stabilization Fund $212 - 0

Contacts

Name Title Type
GMQ4V8Z8ATG5 Stacy Bolden Auditee
7409848260 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 Fort Frye Local School District (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 Fort Frye Local School District (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 entitlement value. The School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.

Finding Details

Finding 2023-003
1. Site Claim Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 10.555/10.553 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 and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR §200.302(b)(3) which provides that the financial management system of each non-Federal entity must provide for records that identify adequately the source and application of funds for federally- funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. 2 CFR § 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 7 CFR §§ 210.7(c), 210.8(c), and 225.9(d)) provide that at a minimum, a claim must include the number of reimbursable meals/milk served by category and type during the period (generally a month) covered by the claim. All meals claimed for reimbursement must (a) be of types authorized by the school food authority’s, institution’s, or sponsor’s administering agency; (b) be served to eligible children; and (c) be supported by accurate meal counts and records indicating the number of meals served by category and type. 20% percent of the site claim form submissions during fiscal year 2023 did not agree to underlying supporting documentation. These inaccurate submissions resulted in an under-reimbursement of $6,047. The School District contacted the Ohio Department of Education and Workforce in April 2024 and were granted a One-Time-Exception for the one month's underreporting of $6,275. These errors occurred due to a weakness in internal controls, which failed to ensure site claim forms for reimbursable meals served at each building and submitted by the Center to the Ohio Department of Education were entered correctly. The School District should implement policies and procedures to help ensure that monthly site claim forms are reviewed and submitted to reflect actual counts for reimbursable meals served. Further, measures should be taken to ensure staff completing the site claim forms are adequately trained.
Finding 2023-003
1. Site Claim Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 10.555/10.553 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 and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR §200.302(b)(3) which provides that the financial management system of each non-Federal entity must provide for records that identify adequately the source and application of funds for federally- funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. 2 CFR § 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 7 CFR §§ 210.7(c), 210.8(c), and 225.9(d)) provide that at a minimum, a claim must include the number of reimbursable meals/milk served by category and type during the period (generally a month) covered by the claim. All meals claimed for reimbursement must (a) be of types authorized by the school food authority’s, institution’s, or sponsor’s administering agency; (b) be served to eligible children; and (c) be supported by accurate meal counts and records indicating the number of meals served by category and type. 20% percent of the site claim form submissions during fiscal year 2023 did not agree to underlying supporting documentation. These inaccurate submissions resulted in an under-reimbursement of $6,047. The School District contacted the Ohio Department of Education and Workforce in April 2024 and were granted a One-Time-Exception for the one month's underreporting of $6,275. These errors occurred due to a weakness in internal controls, which failed to ensure site claim forms for reimbursable meals served at each building and submitted by the Center to the Ohio Department of Education were entered correctly. The School District should implement policies and procedures to help ensure that monthly site claim forms are reviewed and submitted to reflect actual counts for reimbursable meals served. Further, measures should be taken to ensure staff completing the site claim forms are adequately trained.
Finding 2023-003
1. Site Claim Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 10.555/10.553 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 and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR §200.302(b)(3) which provides that the financial management system of each non-Federal entity must provide for records that identify adequately the source and application of funds for federally- funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. 2 CFR § 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 7 CFR §§ 210.7(c), 210.8(c), and 225.9(d)) provide that at a minimum, a claim must include the number of reimbursable meals/milk served by category and type during the period (generally a month) covered by the claim. All meals claimed for reimbursement must (a) be of types authorized by the school food authority’s, institution’s, or sponsor’s administering agency; (b) be served to eligible children; and (c) be supported by accurate meal counts and records indicating the number of meals served by category and type. 20% percent of the site claim form submissions during fiscal year 2023 did not agree to underlying supporting documentation. These inaccurate submissions resulted in an under-reimbursement of $6,047. The School District contacted the Ohio Department of Education and Workforce in April 2024 and were granted a One-Time-Exception for the one month's underreporting of $6,275. These errors occurred due to a weakness in internal controls, which failed to ensure site claim forms for reimbursable meals served at each building and submitted by the Center to the Ohio Department of Education were entered correctly. The School District should implement policies and procedures to help ensure that monthly site claim forms are reviewed and submitted to reflect actual counts for reimbursable meals served. Further, measures should be taken to ensure staff completing the site claim forms are adequately trained.
Finding 2023-003
1. Site Claim Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 10.555/10.553 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 and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR §200.302(b)(3) which provides that the financial management system of each non-Federal entity must provide for records that identify adequately the source and application of funds for federally- funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. 2 CFR § 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 7 CFR §§ 210.7(c), 210.8(c), and 225.9(d)) provide that at a minimum, a claim must include the number of reimbursable meals/milk served by category and type during the period (generally a month) covered by the claim. All meals claimed for reimbursement must (a) be of types authorized by the school food authority’s, institution’s, or sponsor’s administering agency; (b) be served to eligible children; and (c) be supported by accurate meal counts and records indicating the number of meals served by category and type. 20% percent of the site claim form submissions during fiscal year 2023 did not agree to underlying supporting documentation. These inaccurate submissions resulted in an under-reimbursement of $6,047. The School District contacted the Ohio Department of Education and Workforce in April 2024 and were granted a One-Time-Exception for the one month's underreporting of $6,275. These errors occurred due to a weakness in internal controls, which failed to ensure site claim forms for reimbursable meals served at each building and submitted by the Center to the Ohio Department of Education were entered correctly. The School District should implement policies and procedures to help ensure that monthly site claim forms are reviewed and submitted to reflect actual counts for reimbursable meals served. Further, measures should be taken to ensure staff completing the site claim forms are adequately trained.
Finding 2023-003
1. Site Claim Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 10.555/10.553 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 and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR §200.302(b)(3) which provides that the financial management system of each non-Federal entity must provide for records that identify adequately the source and application of funds for federally- funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. 2 CFR § 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 7 CFR §§ 210.7(c), 210.8(c), and 225.9(d)) provide that at a minimum, a claim must include the number of reimbursable meals/milk served by category and type during the period (generally a month) covered by the claim. All meals claimed for reimbursement must (a) be of types authorized by the school food authority’s, institution’s, or sponsor’s administering agency; (b) be served to eligible children; and (c) be supported by accurate meal counts and records indicating the number of meals served by category and type. 20% percent of the site claim form submissions during fiscal year 2023 did not agree to underlying supporting documentation. These inaccurate submissions resulted in an under-reimbursement of $6,047. The School District contacted the Ohio Department of Education and Workforce in April 2024 and were granted a One-Time-Exception for the one month's underreporting of $6,275. These errors occurred due to a weakness in internal controls, which failed to ensure site claim forms for reimbursable meals served at each building and submitted by the Center to the Ohio Department of Education were entered correctly. The School District should implement policies and procedures to help ensure that monthly site claim forms are reviewed and submitted to reflect actual counts for reimbursable meals served. Further, measures should be taken to ensure staff completing the site claim forms are adequately trained.
Finding 2023-003
1. Site Claim Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 10.555/10.553 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 and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR §200.302(b)(3) which provides that the financial management system of each non-Federal entity must provide for records that identify adequately the source and application of funds for federally- funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. 2 CFR § 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 7 CFR §§ 210.7(c), 210.8(c), and 225.9(d)) provide that at a minimum, a claim must include the number of reimbursable meals/milk served by category and type during the period (generally a month) covered by the claim. All meals claimed for reimbursement must (a) be of types authorized by the school food authority’s, institution’s, or sponsor’s administering agency; (b) be served to eligible children; and (c) be supported by accurate meal counts and records indicating the number of meals served by category and type. 20% percent of the site claim form submissions during fiscal year 2023 did not agree to underlying supporting documentation. These inaccurate submissions resulted in an under-reimbursement of $6,047. The School District contacted the Ohio Department of Education and Workforce in April 2024 and were granted a One-Time-Exception for the one month's underreporting of $6,275. These errors occurred due to a weakness in internal controls, which failed to ensure site claim forms for reimbursable meals served at each building and submitted by the Center to the Ohio Department of Education were entered correctly. The School District should implement policies and procedures to help ensure that monthly site claim forms are reviewed and submitted to reflect actual counts for reimbursable meals served. Further, measures should be taken to ensure staff completing the site claim forms are adequately trained.
Finding 2023-003
1. Site Claim Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 10.555/10.553 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 and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR §200.302(b)(3) which provides that the financial management system of each non-Federal entity must provide for records that identify adequately the source and application of funds for federally- funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. 2 CFR § 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 7 CFR §§ 210.7(c), 210.8(c), and 225.9(d)) provide that at a minimum, a claim must include the number of reimbursable meals/milk served by category and type during the period (generally a month) covered by the claim. All meals claimed for reimbursement must (a) be of types authorized by the school food authority’s, institution’s, or sponsor’s administering agency; (b) be served to eligible children; and (c) be supported by accurate meal counts and records indicating the number of meals served by category and type. 20% percent of the site claim form submissions during fiscal year 2023 did not agree to underlying supporting documentation. These inaccurate submissions resulted in an under-reimbursement of $6,047. The School District contacted the Ohio Department of Education and Workforce in April 2024 and were granted a One-Time-Exception for the one month's underreporting of $6,275. These errors occurred due to a weakness in internal controls, which failed to ensure site claim forms for reimbursable meals served at each building and submitted by the Center to the Ohio Department of Education were entered correctly. The School District should implement policies and procedures to help ensure that monthly site claim forms are reviewed and submitted to reflect actual counts for reimbursable meals served. Further, measures should be taken to ensure staff completing the site claim forms are adequately trained.
Finding 2023-003
1. Site Claim Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 10.555/10.553 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 and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR §200.302(b)(3) which provides that the financial management system of each non-Federal entity must provide for records that identify adequately the source and application of funds for federally- funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. 2 CFR § 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 7 CFR §§ 210.7(c), 210.8(c), and 225.9(d)) provide that at a minimum, a claim must include the number of reimbursable meals/milk served by category and type during the period (generally a month) covered by the claim. All meals claimed for reimbursement must (a) be of types authorized by the school food authority’s, institution’s, or sponsor’s administering agency; (b) be served to eligible children; and (c) be supported by accurate meal counts and records indicating the number of meals served by category and type. 20% percent of the site claim form submissions during fiscal year 2023 did not agree to underlying supporting documentation. These inaccurate submissions resulted in an under-reimbursement of $6,047. The School District contacted the Ohio Department of Education and Workforce in April 2024 and were granted a One-Time-Exception for the one month's underreporting of $6,275. These errors occurred due to a weakness in internal controls, which failed to ensure site claim forms for reimbursable meals served at each building and submitted by the Center to the Ohio Department of Education were entered correctly. The School District should implement policies and procedures to help ensure that monthly site claim forms are reviewed and submitted to reflect actual counts for reimbursable meals served. Further, measures should be taken to ensure staff completing the site claim forms are adequately trained.