FAC Explorer

Audit 348894

FY End
2024-06-30
Total Expended
$2.97M
Findings
6
Programs
13
Organization: West Branch Local School District (OH)
Year: 2024 Accepted: 2025-03-27
Auditor: Keith Faber Auditor of State of Ohio

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537624 2024-001 Material Weakness - E
537625 2024-001 Material Weakness - E
537626 2024-001 Material Weakness - E
1114066 2024-001 Material Weakness - E
1114067 2024-001 Material Weakness - E
1114068 2024-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $495,894 - 0
84.010 Title I Grants to Local Educational Agencies $451,121 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $216,454 - 0
84.048 Career and Technical Education -- Basic Grants to States $129,380 - 0
10.553 School Breakfast Program $83,023 Yes 1
10.555 National School Lunch Program $59,381 Yes 1
84.424 Student Support and Academic Enrichment Program $56,682 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $52,114 - 0
32.009 Emergency Connectivity Fund Program $44,712 - 0
84.425 Education Stabilization Fund $21,617 - 0
10.575 Farm to School Grant Program $17,367 - 0
84.173 Special Education Preschool Grants $12,549 - 0
84.365 English Language Acquisition State Grants $1,000 - 0

Contacts

Name Title Type
EGRWKZYMCEM5 Adam Fisher Auditee
3309383533 Sarah M. Holmes 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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 School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Federal Awards Receipts and Expenditures (the Schedule) includes the federal award activity of West Branch Local School District (the School District’s) 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 School District, it is not intended to and does not present the financial position or changes in net position of the School District.
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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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 School District has elected not to use the 10-percent de minimis indirect cost rate as 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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 School District has elected not to use the 10-percent de minimis indirect cost rate as 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
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the School District participated in Child Nutrition Cluster programs, for which the federal government reimburses the School District for eligible children. During the school year, the School District is required to establish a child's eligibility to receive program benefits. The School District accepted online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process was 100% online through PaySchools to determine eligibility for free and reduced meals. The option selected within PaySchools by the School District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the School District. As such, the School District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. The School District should implement control procedures for online applications to help ensure students are properly marked as paid, free or reduced.
Finding 2024-001
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the School District participated in Child Nutrition Cluster programs, for which the federal government reimburses the School District for eligible children. During the school year, the School District is required to establish a child's eligibility to receive program benefits. The School District accepted online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process was 100% online through PaySchools to determine eligibility for free and reduced meals. The option selected within PaySchools by the School District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the School District. As such, the School District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. The School District should implement control procedures for online applications to help ensure students are properly marked as paid, free or reduced.
Finding 2024-001
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the School District participated in Child Nutrition Cluster programs, for which the federal government reimburses the School District for eligible children. During the school year, the School District is required to establish a child's eligibility to receive program benefits. The School District accepted online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process was 100% online through PaySchools to determine eligibility for free and reduced meals. The option selected within PaySchools by the School District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the School District. As such, the School District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. The School District should implement control procedures for online applications to help ensure students are properly marked as paid, free or reduced.
Finding 2024-001
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the School District participated in Child Nutrition Cluster programs, for which the federal government reimburses the School District for eligible children. During the school year, the School District is required to establish a child's eligibility to receive program benefits. The School District accepted online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process was 100% online through PaySchools to determine eligibility for free and reduced meals. The option selected within PaySchools by the School District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the School District. As such, the School District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. The School District should implement control procedures for online applications to help ensure students are properly marked as paid, free or reduced.
Finding 2024-001
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the School District participated in Child Nutrition Cluster programs, for which the federal government reimburses the School District for eligible children. During the school year, the School District is required to establish a child's eligibility to receive program benefits. The School District accepted online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process was 100% online through PaySchools to determine eligibility for free and reduced meals. The option selected within PaySchools by the School District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the School District. As such, the School District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. The School District should implement control procedures for online applications to help ensure students are properly marked as paid, free or reduced.
Finding 2024-001
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the School District participated in Child Nutrition Cluster programs, for which the federal government reimburses the School District for eligible children. During the school year, the School District is required to establish a child's eligibility to receive program benefits. The School District accepted online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. For fiscal year 2024, the eligibility process was 100% online through PaySchools to determine eligibility for free and reduced meals. The option selected within PaySchools by the School District was for the portal applications to be approved as entered (if the eligibility criteria was met) with no additional review, rather than applications being in pending status until reviewed and approved by the School District. As such, the School District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits. The School District should implement control procedures for online applications to help ensure students are properly marked as paid, free or reduced.