Audit 349174

FY End
2024-06-30
Total Expended
$1.21M
Findings
8
Programs
9
Organization: Union Local School District (OH)
Year: 2024 Accepted: 2025-03-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
538155 2024-001 Significant Deficiency - E
538156 2024-001 Significant Deficiency - E
538157 2024-001 Significant Deficiency - E
538158 2024-001 Significant Deficiency - E
1114597 2024-001 Significant Deficiency - E
1114598 2024-001 Significant Deficiency - E
1114599 2024-001 Significant Deficiency - E
1114600 2024-001 Significant Deficiency - E

Contacts

Name Title Type
HDJJDS9F6F58 Bernie Thompson Auditee
7408721978 Denise Blair Auditor
No contacts on file

Notes to SEFA

Title: NOTE D - SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Union 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. 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 School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School District passes certain federal awards received from Ohio Department of Education and Workforce to other governments or not-for-profit agencies (subrecipients). As Note B describes, the School District reports expenditures of Federal awards to subrecipients when paid in cash.
Title: NOTE E - CHILD NUTRITION CLUSTER Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Union 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. 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 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 F - FOOD DONATION PROGRAM Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Union 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. 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 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

7 CFR Part 245.6(c)(4) requires that the local educational agency must use the income information provided by the household on the application to calculate the household's total current income for determination if the household was eligible for free or reduced-price benefits. When a household submits an application containing complete documentation, as defined in 7 CFR Part 245.2, and the household's total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in 7 CFR Part 245.2, the children in that household must be approved for free or reduced-price benefits, as applicable. Errors in the eligibility determination were noted with 2 out of 60 individual students tested. Two students selected were receiving free benefits, however, there was no supporting documentation (i.e. application or direct certification) available to support this determination. We noted these students received free benefits in the prior school year. According to 7 CFR 245.6(c)(2), an individual student’s eligibility from the previous school year (before July 1) carries over for up to 30 operating days into the new school year, or until a new eligibility determination is made, whichever comes first. Therefore, these students’ eligibility would have been appropriately free for the first 30 days of the school year, however, should have been changed to denied when an application was not received, and the students were not directly certified. Therefore, the students’ eligibility was incorrectly determined to be free, and this error would have led to the School District receiving less program income from providing meals as well as being over reimbursed for claimed meals relating to these students’ actual benefits usage. The School District should ensure eligibility calculations on submitted applications are properly performed, which could include a secondary review. Additionally, a review of all free/reduced students should be performed to ensure they have an approved application on file or are directly certified. This will help to ensure that the School District properly complies with Federal regulations, properly receives all program income due to the school and is not over reimbursed with federal funding for unallowable claimed free or reduced-price meals.
7 CFR Part 245.6(c)(4) requires that the local educational agency must use the income information provided by the household on the application to calculate the household's total current income for determination if the household was eligible for free or reduced-price benefits. When a household submits an application containing complete documentation, as defined in 7 CFR Part 245.2, and the household's total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in 7 CFR Part 245.2, the children in that household must be approved for free or reduced-price benefits, as applicable. Errors in the eligibility determination were noted with 2 out of 60 individual students tested. Two students selected were receiving free benefits, however, there was no supporting documentation (i.e. application or direct certification) available to support this determination. We noted these students received free benefits in the prior school year. According to 7 CFR 245.6(c)(2), an individual student’s eligibility from the previous school year (before July 1) carries over for up to 30 operating days into the new school year, or until a new eligibility determination is made, whichever comes first. Therefore, these students’ eligibility would have been appropriately free for the first 30 days of the school year, however, should have been changed to denied when an application was not received, and the students were not directly certified. Therefore, the students’ eligibility was incorrectly determined to be free, and this error would have led to the School District receiving less program income from providing meals as well as being over reimbursed for claimed meals relating to these students’ actual benefits usage. The School District should ensure eligibility calculations on submitted applications are properly performed, which could include a secondary review. Additionally, a review of all free/reduced students should be performed to ensure they have an approved application on file or are directly certified. This will help to ensure that the School District properly complies with Federal regulations, properly receives all program income due to the school and is not over reimbursed with federal funding for unallowable claimed free or reduced-price meals.
7 CFR Part 245.6(c)(4) requires that the local educational agency must use the income information provided by the household on the application to calculate the household's total current income for determination if the household was eligible for free or reduced-price benefits. When a household submits an application containing complete documentation, as defined in 7 CFR Part 245.2, and the household's total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in 7 CFR Part 245.2, the children in that household must be approved for free or reduced-price benefits, as applicable. Errors in the eligibility determination were noted with 2 out of 60 individual students tested. Two students selected were receiving free benefits, however, there was no supporting documentation (i.e. application or direct certification) available to support this determination. We noted these students received free benefits in the prior school year. According to 7 CFR 245.6(c)(2), an individual student’s eligibility from the previous school year (before July 1) carries over for up to 30 operating days into the new school year, or until a new eligibility determination is made, whichever comes first. Therefore, these students’ eligibility would have been appropriately free for the first 30 days of the school year, however, should have been changed to denied when an application was not received, and the students were not directly certified. Therefore, the students’ eligibility was incorrectly determined to be free, and this error would have led to the School District receiving less program income from providing meals as well as being over reimbursed for claimed meals relating to these students’ actual benefits usage. The School District should ensure eligibility calculations on submitted applications are properly performed, which could include a secondary review. Additionally, a review of all free/reduced students should be performed to ensure they have an approved application on file or are directly certified. This will help to ensure that the School District properly complies with Federal regulations, properly receives all program income due to the school and is not over reimbursed with federal funding for unallowable claimed free or reduced-price meals.
7 CFR Part 245.6(c)(4) requires that the local educational agency must use the income information provided by the household on the application to calculate the household's total current income for determination if the household was eligible for free or reduced-price benefits. When a household submits an application containing complete documentation, as defined in 7 CFR Part 245.2, and the household's total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in 7 CFR Part 245.2, the children in that household must be approved for free or reduced-price benefits, as applicable. Errors in the eligibility determination were noted with 2 out of 60 individual students tested. Two students selected were receiving free benefits, however, there was no supporting documentation (i.e. application or direct certification) available to support this determination. We noted these students received free benefits in the prior school year. According to 7 CFR 245.6(c)(2), an individual student’s eligibility from the previous school year (before July 1) carries over for up to 30 operating days into the new school year, or until a new eligibility determination is made, whichever comes first. Therefore, these students’ eligibility would have been appropriately free for the first 30 days of the school year, however, should have been changed to denied when an application was not received, and the students were not directly certified. Therefore, the students’ eligibility was incorrectly determined to be free, and this error would have led to the School District receiving less program income from providing meals as well as being over reimbursed for claimed meals relating to these students’ actual benefits usage. The School District should ensure eligibility calculations on submitted applications are properly performed, which could include a secondary review. Additionally, a review of all free/reduced students should be performed to ensure they have an approved application on file or are directly certified. This will help to ensure that the School District properly complies with Federal regulations, properly receives all program income due to the school and is not over reimbursed with federal funding for unallowable claimed free or reduced-price meals.
7 CFR Part 245.6(c)(4) requires that the local educational agency must use the income information provided by the household on the application to calculate the household's total current income for determination if the household was eligible for free or reduced-price benefits. When a household submits an application containing complete documentation, as defined in 7 CFR Part 245.2, and the household's total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in 7 CFR Part 245.2, the children in that household must be approved for free or reduced-price benefits, as applicable. Errors in the eligibility determination were noted with 2 out of 60 individual students tested. Two students selected were receiving free benefits, however, there was no supporting documentation (i.e. application or direct certification) available to support this determination. We noted these students received free benefits in the prior school year. According to 7 CFR 245.6(c)(2), an individual student’s eligibility from the previous school year (before July 1) carries over for up to 30 operating days into the new school year, or until a new eligibility determination is made, whichever comes first. Therefore, these students’ eligibility would have been appropriately free for the first 30 days of the school year, however, should have been changed to denied when an application was not received, and the students were not directly certified. Therefore, the students’ eligibility was incorrectly determined to be free, and this error would have led to the School District receiving less program income from providing meals as well as being over reimbursed for claimed meals relating to these students’ actual benefits usage. The School District should ensure eligibility calculations on submitted applications are properly performed, which could include a secondary review. Additionally, a review of all free/reduced students should be performed to ensure they have an approved application on file or are directly certified. This will help to ensure that the School District properly complies with Federal regulations, properly receives all program income due to the school and is not over reimbursed with federal funding for unallowable claimed free or reduced-price meals.
7 CFR Part 245.6(c)(4) requires that the local educational agency must use the income information provided by the household on the application to calculate the household's total current income for determination if the household was eligible for free or reduced-price benefits. When a household submits an application containing complete documentation, as defined in 7 CFR Part 245.2, and the household's total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in 7 CFR Part 245.2, the children in that household must be approved for free or reduced-price benefits, as applicable. Errors in the eligibility determination were noted with 2 out of 60 individual students tested. Two students selected were receiving free benefits, however, there was no supporting documentation (i.e. application or direct certification) available to support this determination. We noted these students received free benefits in the prior school year. According to 7 CFR 245.6(c)(2), an individual student’s eligibility from the previous school year (before July 1) carries over for up to 30 operating days into the new school year, or until a new eligibility determination is made, whichever comes first. Therefore, these students’ eligibility would have been appropriately free for the first 30 days of the school year, however, should have been changed to denied when an application was not received, and the students were not directly certified. Therefore, the students’ eligibility was incorrectly determined to be free, and this error would have led to the School District receiving less program income from providing meals as well as being over reimbursed for claimed meals relating to these students’ actual benefits usage. The School District should ensure eligibility calculations on submitted applications are properly performed, which could include a secondary review. Additionally, a review of all free/reduced students should be performed to ensure they have an approved application on file or are directly certified. This will help to ensure that the School District properly complies with Federal regulations, properly receives all program income due to the school and is not over reimbursed with federal funding for unallowable claimed free or reduced-price meals.
7 CFR Part 245.6(c)(4) requires that the local educational agency must use the income information provided by the household on the application to calculate the household's total current income for determination if the household was eligible for free or reduced-price benefits. When a household submits an application containing complete documentation, as defined in 7 CFR Part 245.2, and the household's total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in 7 CFR Part 245.2, the children in that household must be approved for free or reduced-price benefits, as applicable. Errors in the eligibility determination were noted with 2 out of 60 individual students tested. Two students selected were receiving free benefits, however, there was no supporting documentation (i.e. application or direct certification) available to support this determination. We noted these students received free benefits in the prior school year. According to 7 CFR 245.6(c)(2), an individual student’s eligibility from the previous school year (before July 1) carries over for up to 30 operating days into the new school year, or until a new eligibility determination is made, whichever comes first. Therefore, these students’ eligibility would have been appropriately free for the first 30 days of the school year, however, should have been changed to denied when an application was not received, and the students were not directly certified. Therefore, the students’ eligibility was incorrectly determined to be free, and this error would have led to the School District receiving less program income from providing meals as well as being over reimbursed for claimed meals relating to these students’ actual benefits usage. The School District should ensure eligibility calculations on submitted applications are properly performed, which could include a secondary review. Additionally, a review of all free/reduced students should be performed to ensure they have an approved application on file or are directly certified. This will help to ensure that the School District properly complies with Federal regulations, properly receives all program income due to the school and is not over reimbursed with federal funding for unallowable claimed free or reduced-price meals.
7 CFR Part 245.6(c)(4) requires that the local educational agency must use the income information provided by the household on the application to calculate the household's total current income for determination if the household was eligible for free or reduced-price benefits. When a household submits an application containing complete documentation, as defined in 7 CFR Part 245.2, and the household's total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in 7 CFR Part 245.2, the children in that household must be approved for free or reduced-price benefits, as applicable. Errors in the eligibility determination were noted with 2 out of 60 individual students tested. Two students selected were receiving free benefits, however, there was no supporting documentation (i.e. application or direct certification) available to support this determination. We noted these students received free benefits in the prior school year. According to 7 CFR 245.6(c)(2), an individual student’s eligibility from the previous school year (before July 1) carries over for up to 30 operating days into the new school year, or until a new eligibility determination is made, whichever comes first. Therefore, these students’ eligibility would have been appropriately free for the first 30 days of the school year, however, should have been changed to denied when an application was not received, and the students were not directly certified. Therefore, the students’ eligibility was incorrectly determined to be free, and this error would have led to the School District receiving less program income from providing meals as well as being over reimbursed for claimed meals relating to these students’ actual benefits usage. The School District should ensure eligibility calculations on submitted applications are properly performed, which could include a secondary review. Additionally, a review of all free/reduced students should be performed to ensure they have an approved application on file or are directly certified. This will help to ensure that the School District properly complies with Federal regulations, properly receives all program income due to the school and is not over reimbursed with federal funding for unallowable claimed free or reduced-price meals.