FAC Explorer

Audit 34732

FY End
2022-06-30
Total Expended
$2.79M
Findings
6
Programs
19
Organization: Labrae Local School District (OH)
Year: 2022 Accepted: 2023-05-24
Auditor: Keith Faber Ohio Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38843 2022-001 Material Weakness - L
38844 2022-001 Material Weakness - L
38845 2022-001 Material Weakness - L
615285 2022-001 Material Weakness - L
615286 2022-001 Material Weakness - L
615287 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 American Rescue Plan - Elementary and Secondary School Emergency Relief $1.03M Yes 1
84.425 Elementary and Secondary School Emergency Relief (esser Ii) $479,209 Yes 1
84.010 Title I Grants to Local Educational Agencies $325,187 - 0
84.027 Idea Early Childhood Special Education $224,417 - 0
10.555 Non-Cash Assistance (food Distribution) $51,672 - 0
10.553 School Breakfast Program $50,000 - 0
84.367 Title Iia - Supporting Effective Instruction State Grant $46,625 - 0
84.425 Elementary and Secondary School Emergency Relief (esser) $41,228 Yes 1
84.358 Rural and Low-Income School Program $26,779 - 0
10.555 National School Lunch Program $21,724 - 0
84.027 Covid-19-Special Education - Grants to States (arp Idea) $20,776 - 0
10.559 Summer Food Service Program to Children $20,090 - 0
84.424 Title IV-A Student Support and Academic Enrichment $20,084 - 0
84.027 Special Education - Grants to States (idea, Part B) $18,993 - 0
84.010 Title I Expanding Opportunities for Each Child Non-Competitive $7,768 - 0
10.560 State Administrative Expenses for Child Nutrition $5,900 - 0
84.173 Covid-19-Idea Early Childhood Special Education (arp Idea) $4,551 - 0
10.582 Nslp - Fresh Fruit and Vegetables Program $3,282 - 0
10.649 Pandemic Ebt Administrative Cost $614 - 0

Contacts

Name Title Type
DLGSLFQ7KZZ6 Bradley Panak Auditee
3308986023 Erik Holesko Auditor
No contacts on file

Notes to SEFA

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 auditee did not use the de minimis cost rate. 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 auditee did not use the de minimis cost rate. 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.
Title: Transfer Between Program Years 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 auditee did not use the de minimis cost rate. Federal regulations require schools to obligate certain federal awards by June 30. However, with ODEs consent, schools can transfer unobligated amounts to the subsequent fiscal years program. The District transferred the following amounts from 2022 to 2023 programs: Program TitleAL NumberAmount TransferredCOVID-19 Elementary and Secondary School Emergency Relief FundCOVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund84.425D84.425U$599,601$1,662,354
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 auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Labrae School District (the Districts) 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 or changes in net position of the District.

Finding Details

Finding 2022-001
NONCOMPLIANCE AND MATERIAL WEAKNESS According to the Ohio Department of Education (ODE) grants manual, at the end of the grant period, entities are required to submit a final expenditure report (FER). A FER must be submitted to show how grant funds were expended during the grant period. Any unused funds will be reported on the FER and, if permitted, moved forward for the next fiscal year. If funds were awarded but no grant funds were expended during the year, an FER must be filed reflecting zero expenditures. Actual expenditures authorized by the approved project application and charges to the project special cost center are to be reported (report amounts actually expended, not encumbered). For the Educational Stabilization Fund - Elementary and Secondary School Emergency Relief (ESSER) program, it was determined that the ESSER II FER was understated by $36,369 and the ARP ESSER FER was understated by $70,978 for a combined total of $107,347. The District did not have have adequate controls in place to prevent or detect these errors. The District should implement procedures to verify that the Final Expenditure Report is submitted noting the correct amounts.
Finding 2022-001
NONCOMPLIANCE AND MATERIAL WEAKNESS According to the Ohio Department of Education (ODE) grants manual, at the end of the grant period, entities are required to submit a final expenditure report (FER). A FER must be submitted to show how grant funds were expended during the grant period. Any unused funds will be reported on the FER and, if permitted, moved forward for the next fiscal year. If funds were awarded but no grant funds were expended during the year, an FER must be filed reflecting zero expenditures. Actual expenditures authorized by the approved project application and charges to the project special cost center are to be reported (report amounts actually expended, not encumbered). For the Educational Stabilization Fund - Elementary and Secondary School Emergency Relief (ESSER) program, it was determined that the ESSER II FER was understated by $36,369 and the ARP ESSER FER was understated by $70,978 for a combined total of $107,347. The District did not have have adequate controls in place to prevent or detect these errors. The District should implement procedures to verify that the Final Expenditure Report is submitted noting the correct amounts.
Finding 2022-001
NONCOMPLIANCE AND MATERIAL WEAKNESS According to the Ohio Department of Education (ODE) grants manual, at the end of the grant period, entities are required to submit a final expenditure report (FER). A FER must be submitted to show how grant funds were expended during the grant period. Any unused funds will be reported on the FER and, if permitted, moved forward for the next fiscal year. If funds were awarded but no grant funds were expended during the year, an FER must be filed reflecting zero expenditures. Actual expenditures authorized by the approved project application and charges to the project special cost center are to be reported (report amounts actually expended, not encumbered). For the Educational Stabilization Fund - Elementary and Secondary School Emergency Relief (ESSER) program, it was determined that the ESSER II FER was understated by $36,369 and the ARP ESSER FER was understated by $70,978 for a combined total of $107,347. The District did not have have adequate controls in place to prevent or detect these errors. The District should implement procedures to verify that the Final Expenditure Report is submitted noting the correct amounts.
Finding 2022-001
NONCOMPLIANCE AND MATERIAL WEAKNESS According to the Ohio Department of Education (ODE) grants manual, at the end of the grant period, entities are required to submit a final expenditure report (FER). A FER must be submitted to show how grant funds were expended during the grant period. Any unused funds will be reported on the FER and, if permitted, moved forward for the next fiscal year. If funds were awarded but no grant funds were expended during the year, an FER must be filed reflecting zero expenditures. Actual expenditures authorized by the approved project application and charges to the project special cost center are to be reported (report amounts actually expended, not encumbered). For the Educational Stabilization Fund - Elementary and Secondary School Emergency Relief (ESSER) program, it was determined that the ESSER II FER was understated by $36,369 and the ARP ESSER FER was understated by $70,978 for a combined total of $107,347. The District did not have have adequate controls in place to prevent or detect these errors. The District should implement procedures to verify that the Final Expenditure Report is submitted noting the correct amounts.
Finding 2022-001
NONCOMPLIANCE AND MATERIAL WEAKNESS According to the Ohio Department of Education (ODE) grants manual, at the end of the grant period, entities are required to submit a final expenditure report (FER). A FER must be submitted to show how grant funds were expended during the grant period. Any unused funds will be reported on the FER and, if permitted, moved forward for the next fiscal year. If funds were awarded but no grant funds were expended during the year, an FER must be filed reflecting zero expenditures. Actual expenditures authorized by the approved project application and charges to the project special cost center are to be reported (report amounts actually expended, not encumbered). For the Educational Stabilization Fund - Elementary and Secondary School Emergency Relief (ESSER) program, it was determined that the ESSER II FER was understated by $36,369 and the ARP ESSER FER was understated by $70,978 for a combined total of $107,347. The District did not have have adequate controls in place to prevent or detect these errors. The District should implement procedures to verify that the Final Expenditure Report is submitted noting the correct amounts.
Finding 2022-001
NONCOMPLIANCE AND MATERIAL WEAKNESS According to the Ohio Department of Education (ODE) grants manual, at the end of the grant period, entities are required to submit a final expenditure report (FER). A FER must be submitted to show how grant funds were expended during the grant period. Any unused funds will be reported on the FER and, if permitted, moved forward for the next fiscal year. If funds were awarded but no grant funds were expended during the year, an FER must be filed reflecting zero expenditures. Actual expenditures authorized by the approved project application and charges to the project special cost center are to be reported (report amounts actually expended, not encumbered). For the Educational Stabilization Fund - Elementary and Secondary School Emergency Relief (ESSER) program, it was determined that the ESSER II FER was understated by $36,369 and the ARP ESSER FER was understated by $70,978 for a combined total of $107,347. The District did not have have adequate controls in place to prevent or detect these errors. The District should implement procedures to verify that the Final Expenditure Report is submitted noting the correct amounts.