Audit 355436

FY End
2024-06-30
Total Expended
$2.72M
Findings
10
Programs
11
Organization: Field Local School District (OH)
Year: 2024 Accepted: 2025-05-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
559244 2024-001 Material Weakness - E
559245 2024-001 Material Weakness - E
559246 2024-001 Material Weakness - E
559247 2024-001 Material Weakness - E
559248 2024-001 Material Weakness - E
1135686 2024-001 Material Weakness - E
1135687 2024-001 Material Weakness - E
1135688 2024-001 Material Weakness - E
1135689 2024-001 Material Weakness - E
1135690 2024-001 Material Weakness - E

Contacts

Name Title Type
LNU1W9M8P6S5 Todd Carpenter Auditee
3306732676 Rebecca Bramer 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 15 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 Field Local 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 15 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 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: TRANSFERS BETWEEN PROGRAM YEARS 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 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal regulations require schools to obligate certain federal awards by June 30. However, with the Ohio Department of Education and Workforce’s (DEW) consent, schools can transfer unobligated amounts to the subsequent fiscal year’s program. The District transferred the following amounts from 2024 to 2025 programs: See the Notes to the SEFA for table.

Finding Details

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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).
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 District participated in Child Nutrition Cluster program, for which the Federal Government reimburses the District for eligible children. During the course of the school year, the District is required to establish a child's eligibility to receive program benefits. The District accepted paper and 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. The District contracted with PaySchools Central for eligibility determination services. Application information was entered into the PaySchools Central software by parents or guardians or by the District if a paper application was received. The option selected within PaySchools Central by the 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 District. As such, the District had no procedures in place to ensure PaySchools Central 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. We recommend the District implement control procedures for online applications to ensure only eligible students are receiving benefits and the correct level of benefit (free or reduced).