Audit 348891

FY End
2024-06-30
Total Expended
$1.07M
Findings
2
Programs
7
Year: 2024 Accepted: 2025-03-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
537623 2024-001 Material Weakness - N
1114065 2024-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $448,026 Yes 1
10.555 National School Lunch Program $245,012 - 0
10.553 School Breakfast Program $135,896 - 0
84.027 Special Education Grants to States $105,132 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $74,144 - 0
84.424 Student Support and Academic Enrichment Program $52,104 - 0
84.425 Education Stabilization Fund $5,182 - 0

Contacts

Name Title Type
GM2ZAGJK1FN9 Dave Massa Auditee
3305150572 Jonathan A. Lawless, Cfe 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 accrual 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 Academy 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 Kenmore Preparatory Academy dba Toledo Preparatory Academy, Lucas County, Ohio (the Academy) 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 Academy, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Academy.
Title: Note D - Child Nutrition Cluster Accounting Policies: Expenditures reported on the Schedule are reported on the accrual 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 Academy has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Academy commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the Academy assumes it expends federal monies first.

Finding Details

20 USC 6311(b)(2)(A) requires, in part, each State plan shall demonstrate that the State educational agency, in consultation with local educational agencies, has implemented a set of high-quality student academic assessments in mathematics, reading or language arts, and science. 20 USC 6311(b)(2)(B)(iii) requires the assessments under subparagraph (A) shall…be used for purposes for which such assessments are valid and reliable, consistent with relevant, nationally recognized professional and technical testing standards, objectively measure academic achievement, knowledge, and skills, and be tests that do not evaluate or assess personal or family beliefs and attitudes, or publicly disclose personally identifiable information. Ohio Admin. Code §3301-13-05 (G) states, each participating school will establish written procedures to protect the security of the online and paper tests that include, but are not limited to, the following: 1. Identification of each person by name with a designated title as being either a test coordinator, test administrator, monitor, translator, or scribe who is authorized to be present in a test room during a test administration session, including a makeup session, and/or who is authorized to have access to the test materials; 2. Specification of a procedure for investigating any alleged violation of a test security provision or any alleged unethical testing practice, including ensuring due process for any individual accused; 3. Specifications of a procedure for determining an action or actions to be taken in response to any confirmed violation of section 3319.151 of the Revised Code, rule 3301-7-01 of the Administrative Code, this rule, or the school's test security procedures, including, but not limited to, cheating by a student, anyone assisting a student to cheat, and/or anyone compromising a student's test; 4. Specification of a procedure for determining whether to invalidate a student's test in response to a test security violation caused either by a student and/or by any other person; and 5. Specification of how the written procedures will be communicated in writing and discussed each school year with employees who have access to secure test materials, students enrolled in the participating school who are being tested, and with any other person authorized to be present in a test room and/or have access to any secure test materials. Further, Ohio Admin. Code §3301-13-05 (I) provides, by the first of October of each school year, each participating school will communicate in writing to and discuss with all employees who have access to the secure test materials and students who are being tested the applicable written security procedures and the actions to be taken in response to any violations established pursuant to this rule. The Academy was unable to provide any policies or procedures to indicate the Academy implemented test security measures to ensure the assessment system is valid, reliable, and consistent with relevant professional and technical standards. The Academy should review Ohio Admin. Code §3301-13-05 and ensure the required written procedures are adopted and reviewed with employees and students by October 1st.
20 USC 6311(b)(2)(A) requires, in part, each State plan shall demonstrate that the State educational agency, in consultation with local educational agencies, has implemented a set of high-quality student academic assessments in mathematics, reading or language arts, and science. 20 USC 6311(b)(2)(B)(iii) requires the assessments under subparagraph (A) shall…be used for purposes for which such assessments are valid and reliable, consistent with relevant, nationally recognized professional and technical testing standards, objectively measure academic achievement, knowledge, and skills, and be tests that do not evaluate or assess personal or family beliefs and attitudes, or publicly disclose personally identifiable information. Ohio Admin. Code §3301-13-05 (G) states, each participating school will establish written procedures to protect the security of the online and paper tests that include, but are not limited to, the following: 1. Identification of each person by name with a designated title as being either a test coordinator, test administrator, monitor, translator, or scribe who is authorized to be present in a test room during a test administration session, including a makeup session, and/or who is authorized to have access to the test materials; 2. Specification of a procedure for investigating any alleged violation of a test security provision or any alleged unethical testing practice, including ensuring due process for any individual accused; 3. Specifications of a procedure for determining an action or actions to be taken in response to any confirmed violation of section 3319.151 of the Revised Code, rule 3301-7-01 of the Administrative Code, this rule, or the school's test security procedures, including, but not limited to, cheating by a student, anyone assisting a student to cheat, and/or anyone compromising a student's test; 4. Specification of a procedure for determining whether to invalidate a student's test in response to a test security violation caused either by a student and/or by any other person; and 5. Specification of how the written procedures will be communicated in writing and discussed each school year with employees who have access to secure test materials, students enrolled in the participating school who are being tested, and with any other person authorized to be present in a test room and/or have access to any secure test materials. Further, Ohio Admin. Code §3301-13-05 (I) provides, by the first of October of each school year, each participating school will communicate in writing to and discuss with all employees who have access to the secure test materials and students who are being tested the applicable written security procedures and the actions to be taken in response to any violations established pursuant to this rule. The Academy was unable to provide any policies or procedures to indicate the Academy implemented test security measures to ensure the assessment system is valid, reliable, and consistent with relevant professional and technical standards. The Academy should review Ohio Admin. Code §3301-13-05 and ensure the required written procedures are adopted and reviewed with employees and students by October 1st.