FAC Explorer

Audit 352954

FY End
2024-06-30
Total Expended
$4.79M
Findings
6
Programs
9
Organization: Lebanon City School District (OH)
Year: 2024 Accepted: 2025-04-08
Auditor: Ohio Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554344 2024-001 Material Weakness - E
554345 2024-001 Material Weakness - E
554346 2024-001 Material Weakness - E
1130786 2024-001 Material Weakness - E
1130787 2024-001 Material Weakness - E
1130788 2024-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $695,790 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $257,787 - 0
10.555 National School Lunch Program $131,475 Yes 1
10.553 School Breakfast Program $125,211 Yes 1
84.027 Special Education_grants to States $95,985 Yes 0
84.424 Student Support and Academic Enrichment Program $55,132 - 0
84.173 Special Education_preschool Grants $13,894 Yes 0
84.425 Education Stabilization Fund $13,736 - 0
84.365 English Language Acquisition State Grants $12,978 - 0

Contacts

Name Title Type
TF7JGFGMMSY4 Karen Ervin Auditee
5139345790 Staci Reiley Auditor
No contacts on file

Notes to SEFA

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 District 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 Lebanon City School District (the District) 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 District, it is not intended to and does not present the financial position or changes in net position of the District.
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 District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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 District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District reports commodities consumed on the Schedule at the fair value. The District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: MATCHING REQUIREMENTS 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 District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Certain Federal programs require the District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
Title: TRANSFERS BETWEEN FEDERAL PROGRAMS 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 District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During fiscal year 2024, the District made allowable transfers of $114,155 from the Title II-A Improving Teacher Quality (84.367) program to the Title I (84.010) program. The Schedule shows the District spent $0 on the Title II-A Improving Teacher Quality program. The amounts reported for the Title II-A Improving Teacher Quality program on the Schedule exclude the amounts transferred to the Title I program. The amounts transferred to the Title I program are included as Title I expenditures when disbursed.

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, most of the eligibility process was 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, most of the eligibility process was 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, most of the eligibility process was 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, most of the eligibility process was 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, most of the eligibility process was 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, most of the eligibility process was 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.