FAC Explorer

Audit 3367

FY End
2022-06-30
Total Expended
$7.15M
Findings
6
Programs
17
Organization: East Liverpool City School District (OH)
Year: 2022 Accepted: 2023-11-16
Auditor: Keith Fabor Ohio Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1945 2022-001 Material Weakness Yes I
1946 2022-001 Material Weakness Yes I
1947 2022-001 Material Weakness Yes I
578387 2022-001 Material Weakness Yes I
578388 2022-001 Material Weakness Yes I
578389 2022-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.27M - 0
10.555 National School Lunch Program $1.06M Yes 0
84.027 Special Education_grants to States $466,435 Yes 1
10.553 School Breakfast Program $262,611 Yes 0
84.367 Improving Teacher Quality State Grants $126,507 - 0
84.424 Student Support and Academic Enrichment Program $112,598 - 0
32.009 Covid-19 Emergency Connectivity Fund Program $103,750 - 0
10.582 Fresh Fruit and Vegetable Program $89,070 Yes 0
84.323 Special Education - State Personnel Development $87,042 - 0
10.555 Covid-19 National School Lunch Program $75,030 Yes 0
84.027 Covid-19 Special Education_grants to States $71,695 Yes 1
84.425 Covid-19 Education Stabilization Fund $56,959 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $56,556 - 0
84.358 Rural Education $51,821 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $3,063 - 0
84.173 Special Education_preschool Grants $1,027 Yes 1
21.019 Covid-19 Coronavirus Relief Fund $626 - 0

Contacts

Name Title Type
EVAYRPKBP6N1 Anson Wiegand Auditee
3303857132 Michael Stredni Auditor
No contacts on file

Notes to SEFA

Title: NOTE A-BASIS OF PRESENTATION 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 East Liverpool City School District (the District’s) under programs of the federal government for the 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, changes in net position, or cash flows of the District.
Title: NOTE D-CHILD NUTRITION CLUSTER 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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: NOTE E-FOOD DONATION PROGRAM 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 2022-001
Prior to contracting with vendors that will be paid with federal funds, the District should verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.  In addition, the District should follow their policy and federal regulations regarding procurement and, if necessary, obtain approval from ODE for a vendor the District believes is a sole service provider.
Finding 2022-001
Prior to contracting with vendors that will be paid with federal funds, the District should verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.  In addition, the District should follow their policy and federal regulations regarding procurement and, if necessary, obtain approval from ODE for a vendor the District believes is a sole service provider.
Finding 2022-001
Prior to contracting with vendors that will be paid with federal funds, the District should verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.  In addition, the District should follow their policy and federal regulations regarding procurement and, if necessary, obtain approval from ODE for a vendor the District believes is a sole service provider.
Finding 2022-001
Prior to contracting with vendors that will be paid with federal funds, the District should verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.  In addition, the District should follow their policy and federal regulations regarding procurement and, if necessary, obtain approval from ODE for a vendor the District believes is a sole service provider.
Finding 2022-001
Prior to contracting with vendors that will be paid with federal funds, the District should verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.  In addition, the District should follow their policy and federal regulations regarding procurement and, if necessary, obtain approval from ODE for a vendor the District believes is a sole service provider.
Finding 2022-001
Prior to contracting with vendors that will be paid with federal funds, the District should verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.  In addition, the District should follow their policy and federal regulations regarding procurement and, if necessary, obtain approval from ODE for a vendor the District believes is a sole service provider.