FAC Explorer

Audit 337513

FY End
2024-06-30
Total Expended
$14.55M
Findings
8
Programs
15
Organization: Fairfield City School District (OH)
Year: 2024 Accepted: 2025-01-13
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519013 2024-001 Material Weakness - E
519014 2024-001 Material Weakness - E
519015 2024-001 Material Weakness - E
519016 2024-001 Material Weakness - E
1095455 2024-001 Material Weakness - E
1095456 2024-001 Material Weakness - E
1095457 2024-001 Material Weakness - E
1095458 2024-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.42M - 0
10.553 School Breakfast Program $769,350 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $678,868 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $329,278 - 0
10.555 National School Lunch Program $266,529 Yes 1
84.365 English Language Acquisition State Grants $214,702 - 0
84.424 Student Support and Academic Enrichment Program $106,439 - 0
84.027 Special Education Grants to States $69,534 - 0
93.799 Cara Act � Comprehensive Addiction and Recovery Act of 2016 $59,593 - 0
93.276 Drug-Free Communities Support Program Grants $51,205 - 0
10.559 Summer Food Service Program for Children $19,252 Yes 1
84.425 Education Stabilization Fund $14,648 - 0
84.173 Special Education Preschool Grants $6,250 - 0
84.184 School Safely National Activities $3,135 - 0
10.U01 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
U955LLU27FD5 Amy Lee Auditee
5138587101 Brian Mosier 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Fairfield City School District (the “School District”) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented 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.
Title: NOTE B - SIGNIFICANT ACCOUNTING POLICIES 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE C - INDIRECT COST RATE 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate 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: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate 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 2024-001
2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan
Finding 2024-001
2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan
Finding 2024-001
2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan
Finding 2024-001
2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan
Finding 2024-001
2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan
Finding 2024-001
2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan
Finding 2024-001
2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan
Finding 2024-001
2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan