FAC Explorer

Audit 338857

FY End
2024-06-30
Total Expended
$5.18M
Findings
28
Programs
8
Organization: Muskingum Valley Educational Service Center (OH)
Year: 2024 Accepted: 2025-01-20
Auditor: Rea & Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519730 2024-001 Significant Deficiency - A
519731 2024-001 Significant Deficiency - A
519732 2024-001 Significant Deficiency - A
519733 2024-001 Significant Deficiency - A
519734 2024-001 Significant Deficiency - A
519735 2024-001 Significant Deficiency - A
519736 2024-001 Significant Deficiency - A
519737 2024-001 Significant Deficiency - A
519738 2024-001 Significant Deficiency - A
519739 2024-001 Significant Deficiency - A
519740 2024-001 Significant Deficiency - A
519741 2024-001 Significant Deficiency - A
519742 2024-001 Significant Deficiency - A
519743 2024-001 Significant Deficiency - A
1096172 2024-001 Significant Deficiency - A
1096173 2024-001 Significant Deficiency - A
1096174 2024-001 Significant Deficiency - A
1096175 2024-001 Significant Deficiency - A
1096176 2024-001 Significant Deficiency - A
1096177 2024-001 Significant Deficiency - A
1096178 2024-001 Significant Deficiency - A
1096179 2024-001 Significant Deficiency - A
1096180 2024-001 Significant Deficiency - A
1096181 2024-001 Significant Deficiency - A
1096182 2024-001 Significant Deficiency - A
1096183 2024-001 Significant Deficiency - A
1096184 2024-001 Significant Deficiency - A
1096185 2024-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $861,738 - 0
84.425 Education Stabilization Fund $574,782 Yes 0
84.184 School Safely National Activities $486,524 - 0
84.027 Special Education Grants to States $107,775 Yes 1
84.371 Comprehensive Literacy Development $80,624 - 0
84.173 Special Education Preschool Grants $27,236 Yes 1
84.010 Title I Grants to Local Educational Agencies $21,110 - 0
84.323 Special Education - State Personnel Development $5,169 - 0

Contacts

Name Title Type
K6GSNCS1GRB9 Danielle Devoll Auditee
7404524518 Chad Gorfido 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 Educational Service Center has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Muskingum Valley Educational Service Center (the Educational Service Center) 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 Educational Service Center, it is not intended to and does not present the financial position or changes in net position of the Educational Service Center.
Title: NOTE B – SUMMARY OF 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 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 Educational Service Center has elected not to use the 10-percent de minimis indirect cost rate as 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 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.
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 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 Educational Service Center has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Educational Service Center has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.
Finding 2024-001
Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.