FAC Explorer

Audit 348107

FY End
2024-06-30
Total Expended
$1.14M
Findings
6
Programs
9
Organization: Summit Academy Secondary School - Youngstown (OH)
Year: 2024 Accepted: 2025-03-25
Auditor: Rea & Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529986 2024-002 Significant Deficiency - L
529987 2024-002 Significant Deficiency - L
529988 2024-002 Significant Deficiency - L
1106428 2024-002 Significant Deficiency - L
1106429 2024-002 Significant Deficiency - L
1106430 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $550,894 Yes 1
84.027 Special Education Grants to States $115,426 - 0
10.555 National School Lunch Program $64,109 - 0
10.553 School Breakfast Program $33,910 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $29,521 - 0
84.010 Title I Grants to Local Educational Agencies $18,789 - 0
84.424 Student Support and Academic Enrichment Program $4,526 - 0
32.009 Emergency Connectivity Fund Program $1,850 - 0
84.173 Special Education Preschool Grants $1,149 - 0

Contacts

Name Title Type
TVFJPP7KLTP4 David Hoskin Auditee
3306708470 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The School has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School 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 Summit Academy Secondary School - Youngstown (School) 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, it is not intended to and does not present the financial position or changes in net position of the School.
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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The School has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School 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. The School has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note C - 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. The School has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The School commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the School assumes it expends federal monies first.

Finding Details

Finding 2024-002
Finding Number: 2024-002 Federal Program: Education Stabilization Fund – ARP ESSER Federal Award Identification Number and Year: 2024 Assistance Listing Number (ALN): 84.425D/U Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Educational entities must complete the Final Expenditure Report (FER) at the end of each fiscal year for the prior state fiscal year’s ESSER expenditures. All expenses reported on the FER should be paid. Condition: The School’s FER for the ESSER II and ARP ESSER Grants did not match the School’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The School did not accurately prepare the FER based on actual expenditures. We noted there was a $40,269 variance in classifications between the ESSER II and ARP ESSER in comparison to the School’s ledgers. Recommendation: The School should implement controls and processes to ensure that FER agrees to the School’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-002
Finding Number: 2024-002 Federal Program: Education Stabilization Fund – ARP ESSER Federal Award Identification Number and Year: 2024 Assistance Listing Number (ALN): 84.425D/U Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Educational entities must complete the Final Expenditure Report (FER) at the end of each fiscal year for the prior state fiscal year’s ESSER expenditures. All expenses reported on the FER should be paid. Condition: The School’s FER for the ESSER II and ARP ESSER Grants did not match the School’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The School did not accurately prepare the FER based on actual expenditures. We noted there was a $40,269 variance in classifications between the ESSER II and ARP ESSER in comparison to the School’s ledgers. Recommendation: The School should implement controls and processes to ensure that FER agrees to the School’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-002
Finding Number: 2024-002 Federal Program: Education Stabilization Fund – ARP ESSER Federal Award Identification Number and Year: 2024 Assistance Listing Number (ALN): 84.425D/U Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Educational entities must complete the Final Expenditure Report (FER) at the end of each fiscal year for the prior state fiscal year’s ESSER expenditures. All expenses reported on the FER should be paid. Condition: The School’s FER for the ESSER II and ARP ESSER Grants did not match the School’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The School did not accurately prepare the FER based on actual expenditures. We noted there was a $40,269 variance in classifications between the ESSER II and ARP ESSER in comparison to the School’s ledgers. Recommendation: The School should implement controls and processes to ensure that FER agrees to the School’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-002
Finding Number: 2024-002 Federal Program: Education Stabilization Fund – ARP ESSER Federal Award Identification Number and Year: 2024 Assistance Listing Number (ALN): 84.425D/U Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Educational entities must complete the Final Expenditure Report (FER) at the end of each fiscal year for the prior state fiscal year’s ESSER expenditures. All expenses reported on the FER should be paid. Condition: The School’s FER for the ESSER II and ARP ESSER Grants did not match the School’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The School did not accurately prepare the FER based on actual expenditures. We noted there was a $40,269 variance in classifications between the ESSER II and ARP ESSER in comparison to the School’s ledgers. Recommendation: The School should implement controls and processes to ensure that FER agrees to the School’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-002
Finding Number: 2024-002 Federal Program: Education Stabilization Fund – ARP ESSER Federal Award Identification Number and Year: 2024 Assistance Listing Number (ALN): 84.425D/U Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Educational entities must complete the Final Expenditure Report (FER) at the end of each fiscal year for the prior state fiscal year’s ESSER expenditures. All expenses reported on the FER should be paid. Condition: The School’s FER for the ESSER II and ARP ESSER Grants did not match the School’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The School did not accurately prepare the FER based on actual expenditures. We noted there was a $40,269 variance in classifications between the ESSER II and ARP ESSER in comparison to the School’s ledgers. Recommendation: The School should implement controls and processes to ensure that FER agrees to the School’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-002
Finding Number: 2024-002 Federal Program: Education Stabilization Fund – ARP ESSER Federal Award Identification Number and Year: 2024 Assistance Listing Number (ALN): 84.425D/U Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Educational entities must complete the Final Expenditure Report (FER) at the end of each fiscal year for the prior state fiscal year’s ESSER expenditures. All expenses reported on the FER should be paid. Condition: The School’s FER for the ESSER II and ARP ESSER Grants did not match the School’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The School did not accurately prepare the FER based on actual expenditures. We noted there was a $40,269 variance in classifications between the ESSER II and ARP ESSER in comparison to the School’s ledgers. Recommendation: The School should implement controls and processes to ensure that FER agrees to the School’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.