FAC Explorer

Audit 362921

FY End
2024-06-30
Total Expended
$2.20M
Findings
24
Programs
9
Organization: Fort Frye Local School District (OH)
Year: 2024 Accepted: 2025-07-24
Auditor: Keith Faber Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571877 2024-002 Material Weakness - F
571878 2024-002 Material Weakness - F
571879 2024-002 Material Weakness - F
571880 2024-002 Material Weakness - F
571881 2024-002 Material Weakness - F
571882 2024-002 Material Weakness - F
571883 2024-003 Material Weakness - L
571884 2024-003 Material Weakness - L
571885 2024-003 Material Weakness - L
571886 2024-003 Material Weakness - L
571887 2024-003 Material Weakness - L
571888 2024-003 Material Weakness - L
1148319 2024-002 Material Weakness - F
1148320 2024-002 Material Weakness - F
1148321 2024-002 Material Weakness - F
1148322 2024-002 Material Weakness - F
1148323 2024-002 Material Weakness - F
1148324 2024-002 Material Weakness - F
1148325 2024-003 Material Weakness - L
1148326 2024-003 Material Weakness - L
1148327 2024-003 Material Weakness - L
1148328 2024-003 Material Weakness - L
1148329 2024-003 Material Weakness - L
1148330 2024-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $424,760 - 0
10.553 School Breakfast Program $128,428 Yes 0
84.027 Special Education Grants to States $51,489 - 0
84.424 Student Support and Academic Enrichment Program $50,417 - 0
10.555 National School Lunch Program $30,733 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $19,895 - 0
84.425 Education Stabilization Fund $7,831 Yes 2
84.010 Title I Grants to Local Educational Agencies $3,026 - 0
84.173 Special Education Preschool Grants $2,785 - 0

Contacts

Name Title Type
GMQ4V8Z8ATG5 Kaitlin Huck Auditee
7409848260 Denise Blair Auditor
No contacts on file

Notes to SEFA

Title: NOTE D - CHILD NUTRITION CLUSTER Accounting Policies: NOTE A- BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Fort Frye Local School District (the School 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 School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. NOTE B - SUMMARY OF SIGNIFICANT 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: NOTE C - INDIRECT COST RATE 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: NOTE A- BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Fort Frye Local School District (the School 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 School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. NOTE B - SUMMARY OF SIGNIFICANT 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: NOTE C - INDIRECT COST RATE 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 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-002
Finding Number: 2024-002 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d)(1) which provides that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. The School District purchased HVAC equipment in the amount of $1,032,599 using COVID 19: Elementary and Secondary School Emergency Relief Funds in FY 22; however, they failed to add these assets to their capital asset listing due to a failure in adequately designed controls and still have not updated this in the capital asset records as of June 30, 2024. The also have not performed an inventory count in the past 2 years. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer and Superintendent should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
Finding 2024-003
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts. The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively. The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.