Audit 336939

FY End
2024-06-30
Total Expended
$14.20M
Findings
8
Programs
10
Organization: Dublin City School District (OH)
Year: 2024 Accepted: 2025-01-09

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
518479 2024-001 Material Weakness - E
518480 2024-001 Material Weakness - E
518481 2024-001 Material Weakness - E
518482 2024-001 Material Weakness - E
1094921 2024-001 Material Weakness - E
1094922 2024-001 Material Weakness - E
1094923 2024-001 Material Weakness - E
1094924 2024-001 Material Weakness - E

Contacts

Name Title Type
VG2XABQ3P4V8 Brian Kern Auditee
6147604310 Justin Leu Auditor
No contacts on file

Notes to SEFA

Title: 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. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Dublin City School District (the District) under programs of the federal government for the year ended June 30, 2024. 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: 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 minis indirect cost rate as allowed under 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: 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 minis indirect cost rate as allowed under 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 benefited from the use of those donated food commodities.

Finding Details

Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process for paper applications included the Food Service Director reviewing and submitting each application into PaySchools, which documented the family's eligibility status for paid, reduced or free meals. For applications submitted online through PaySchools Central (which accounted for 46% of applications determined eligible for free and reduced meals), the option selected within PaySchools by the District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the District. As such, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process for paper applications included the Food Service Director reviewing and submitting each application into PaySchools, which documented the family's eligibility status for paid, reduced or free meals. For applications submitted online through PaySchools Central (which accounted for 46% of applications determined eligible for free and reduced meals), the option selected within PaySchools by the District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the District. As such, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process for paper applications included the Food Service Director reviewing and submitting each application into PaySchools, which documented the family's eligibility status for paid, reduced or free meals. For applications submitted online through PaySchools Central (which accounted for 46% of applications determined eligible for free and reduced meals), the option selected within PaySchools by the District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the District. As such, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process for paper applications included the Food Service Director reviewing and submitting each application into PaySchools, which documented the family's eligibility status for paid, reduced or free meals. For applications submitted online through PaySchools Central (which accounted for 46% of applications determined eligible for free and reduced meals), the option selected within PaySchools by the District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the District. As such, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process for paper applications included the Food Service Director reviewing and submitting each application into PaySchools, which documented the family's eligibility status for paid, reduced or free meals. For applications submitted online through PaySchools Central (which accounted for 46% of applications determined eligible for free and reduced meals), the option selected within PaySchools by the District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the District. As such, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process for paper applications included the Food Service Director reviewing and submitting each application into PaySchools, which documented the family's eligibility status for paid, reduced or free meals. For applications submitted online through PaySchools Central (which accounted for 46% of applications determined eligible for free and reduced meals), the option selected within PaySchools by the District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the District. As such, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process for paper applications included the Food Service Director reviewing and submitting each application into PaySchools, which documented the family's eligibility status for paid, reduced or free meals. For applications submitted online through PaySchools Central (which accounted for 46% of applications determined eligible for free and reduced meals), the option selected within PaySchools by the District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the District. As such, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process for paper applications included the Food Service Director reviewing and submitting each application into PaySchools, which documented the family's eligibility status for paid, reduced or free meals. For applications submitted online through PaySchools Central (which accounted for 46% of applications determined eligible for free and reduced meals), the option selected within PaySchools by the District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the District. As such, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.