FAC Explorer

Audit 355820

FY End
2024-06-30
Total Expended
$1.50M
Findings
8
Programs
10
Organization: Ridgedale Local School District (OH)
Year: 2024 Accepted: 2025-05-08
Auditor: Auditor of State of Ohio

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559895 2024-001 Material Weakness - E
559896 2024-001 Material Weakness - E
559897 2024-001 Material Weakness - E
559898 2024-001 Material Weakness - E
1136337 2024-001 Material Weakness - E
1136338 2024-001 Material Weakness - E
1136339 2024-001 Material Weakness - E
1136340 2024-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $376,649 Yes 0
84.010 Title I Grants to Local Educational Agencies $232,211 - 0
10.553 School Breakfast Program $97,249 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $86,033 - 0
84.424 Student Support and Academic Enrichment Program $62,040 - 0
32.009 Emergency Connectivity Fund Program $25,685 - 0
84.425 Education Stabilization Fund $24,266 - 0
84.027 Special Education Grants to States $23,872 - 0
10.555 National School Lunch Program $21,605 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $19,024 - 0

Contacts

Name Title Type
KLY8YHMAEEB6 Matthew Cordes Auditee
7403826065 Justin Leu 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 School District has elected not to use the 10-percent de minimus 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 Ridgedale Local School District (the School District) under programs of the federal government for the year ended June 30, 2023. 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: 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 School District has elected not to use the 10-percent de minimus 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: 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 School District has elected not to use the 10-percent de minimus 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 District participated in Child Nutrition Cluster programs, 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. For online applications the household was able to complete the application in the PaySchools system directly through their account, while paper applications were completed by the household and returned to the District where it was then input into PaySchools. The District contracted with PaySchools to determine eligibility for both types of applications; however, the 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. We recommend the District implement control procedures for online applications to 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 District participated in Child Nutrition Cluster programs, 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. For online applications the household was able to complete the application in the PaySchools system directly through their account, while paper applications were completed by the household and returned to the District where it was then input into PaySchools. The District contracted with PaySchools to determine eligibility for both types of applications; however, the 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. We recommend the District implement control procedures for online applications to 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 District participated in Child Nutrition Cluster programs, 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. For online applications the household was able to complete the application in the PaySchools system directly through their account, while paper applications were completed by the household and returned to the District where it was then input into PaySchools. The District contracted with PaySchools to determine eligibility for both types of applications; however, the 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. We recommend the District implement control procedures for online applications to 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 District participated in Child Nutrition Cluster programs, 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. For online applications the household was able to complete the application in the PaySchools system directly through their account, while paper applications were completed by the household and returned to the District where it was then input into PaySchools. The District contracted with PaySchools to determine eligibility for both types of applications; however, the 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. We recommend the District implement control procedures for online applications to 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 District participated in Child Nutrition Cluster programs, 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. For online applications the household was able to complete the application in the PaySchools system directly through their account, while paper applications were completed by the household and returned to the District where it was then input into PaySchools. The District contracted with PaySchools to determine eligibility for both types of applications; however, the 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. We recommend the District implement control procedures for online applications to 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 District participated in Child Nutrition Cluster programs, 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. For online applications the household was able to complete the application in the PaySchools system directly through their account, while paper applications were completed by the household and returned to the District where it was then input into PaySchools. The District contracted with PaySchools to determine eligibility for both types of applications; however, the 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. We recommend the District implement control procedures for online applications to 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 District participated in Child Nutrition Cluster programs, 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. For online applications the household was able to complete the application in the PaySchools system directly through their account, while paper applications were completed by the household and returned to the District where it was then input into PaySchools. The District contracted with PaySchools to determine eligibility for both types of applications; however, the 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. We recommend the District implement control procedures for online applications to 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 District participated in Child Nutrition Cluster programs, 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. For online applications the household was able to complete the application in the PaySchools system directly through their account, while paper applications were completed by the household and returned to the District where it was then input into PaySchools. The District contracted with PaySchools to determine eligibility for both types of applications; however, the 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. We recommend the District implement control procedures for online applications to ensure students are properly marked as paid, free, or reduced.