Audit 36572

FY End
2022-06-30
Total Expended
$844,345
Findings
6
Programs
7
Year: 2022 Accepted: 2023-03-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
28459 2022-001 Material Weakness - L
28460 2022-001 Material Weakness - L
28461 2022-001 Material Weakness - L
604901 2022-001 Material Weakness - L
604902 2022-001 Material Weakness - L
604903 2022-001 Material Weakness - L

Contacts

Name Title Type
CHAFKLVYSTJ8 Caleb Lang Auditee
9375993010 Scott Bowser Auditor
No contacts on file

Notes to SEFA

Title: NOTE D - SUBRECIPIENTS Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Ohio Hi-Point Joint Vocational School District (the District's) under programs of the federal government for the fiscal year ended June 30, 2022. 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. 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 District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District did not provide funds to subrecipients during the fiscal year.
Title: NOTE E - 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 Ohio Hi-Point Joint Vocational School District (the District's) under programs of the federal government for the fiscal year ended June 30, 2022. 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. 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 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: NOTE F - 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 Ohio Hi-Point Joint Vocational School District (the District's) under programs of the federal government for the fiscal year ended June 30, 2022. 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. 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 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 entitlement value. The District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.

Finding Details

7 CFR Subpart B ? 210.4 states that, in part, to the extent funds are available, the Food and Nutrition Service will make cash assistance available in accordance with the provisions of this section to each State agency for lunches and meal supplements served to children under the National School Lunch and Commodity School Programs. The Secretary will make cash and/or donated food assistance available to each State agency and distributing agency, as appropriate, administering the National School Lunch Program. 7 CFR Subpart B ? 210.7(c) states, in part, to be entitled to reimbursement under this part, each school food authority shall ensure that Claims for Reimbursement are limited to the number of free, reduced price and paid lunches and meal supplements that are served to children eligible for free, reduced price and paid lunches and meal supplements, respectively, for each day of operation. Claims for reimbursement shall be based on lunch counts, taken daily at the point of service, which correctly identify the number of free, reduced price and paid lunches served to eligible children. Each school food authority shall correctly record, consolidate, and report those lunch and supplement counts on the Claim for Reimbursement as well as ensure that Claims for Reimbursement do not request payment for any excess lunches produced. The District completed the required reports including CN-6 and CN-7 reports and site claim forms; however, due to lack of controls over review of the forms for accuracy, the April 2022 site claim form was overstated by 27 meals from the CN report. The site claim form was used for federal reimbursement to the District and thus resulted in $70 more reimbursements than the District was entitled based on free, reduced, and paid meals. Failure to properly report meals for reimbursement can result in loss of revenue, excess reimbursements, and/or federal questioned costs. The District should establish and implement procedures to verify the accuracy of reimbursement site claim reports.
7 CFR Subpart B ? 210.4 states that, in part, to the extent funds are available, the Food and Nutrition Service will make cash assistance available in accordance with the provisions of this section to each State agency for lunches and meal supplements served to children under the National School Lunch and Commodity School Programs. The Secretary will make cash and/or donated food assistance available to each State agency and distributing agency, as appropriate, administering the National School Lunch Program. 7 CFR Subpart B ? 210.7(c) states, in part, to be entitled to reimbursement under this part, each school food authority shall ensure that Claims for Reimbursement are limited to the number of free, reduced price and paid lunches and meal supplements that are served to children eligible for free, reduced price and paid lunches and meal supplements, respectively, for each day of operation. Claims for reimbursement shall be based on lunch counts, taken daily at the point of service, which correctly identify the number of free, reduced price and paid lunches served to eligible children. Each school food authority shall correctly record, consolidate, and report those lunch and supplement counts on the Claim for Reimbursement as well as ensure that Claims for Reimbursement do not request payment for any excess lunches produced. The District completed the required reports including CN-6 and CN-7 reports and site claim forms; however, due to lack of controls over review of the forms for accuracy, the April 2022 site claim form was overstated by 27 meals from the CN report. The site claim form was used for federal reimbursement to the District and thus resulted in $70 more reimbursements than the District was entitled based on free, reduced, and paid meals. Failure to properly report meals for reimbursement can result in loss of revenue, excess reimbursements, and/or federal questioned costs. The District should establish and implement procedures to verify the accuracy of reimbursement site claim reports.
7 CFR Subpart B ? 210.4 states that, in part, to the extent funds are available, the Food and Nutrition Service will make cash assistance available in accordance with the provisions of this section to each State agency for lunches and meal supplements served to children under the National School Lunch and Commodity School Programs. The Secretary will make cash and/or donated food assistance available to each State agency and distributing agency, as appropriate, administering the National School Lunch Program. 7 CFR Subpart B ? 210.7(c) states, in part, to be entitled to reimbursement under this part, each school food authority shall ensure that Claims for Reimbursement are limited to the number of free, reduced price and paid lunches and meal supplements that are served to children eligible for free, reduced price and paid lunches and meal supplements, respectively, for each day of operation. Claims for reimbursement shall be based on lunch counts, taken daily at the point of service, which correctly identify the number of free, reduced price and paid lunches served to eligible children. Each school food authority shall correctly record, consolidate, and report those lunch and supplement counts on the Claim for Reimbursement as well as ensure that Claims for Reimbursement do not request payment for any excess lunches produced. The District completed the required reports including CN-6 and CN-7 reports and site claim forms; however, due to lack of controls over review of the forms for accuracy, the April 2022 site claim form was overstated by 27 meals from the CN report. The site claim form was used for federal reimbursement to the District and thus resulted in $70 more reimbursements than the District was entitled based on free, reduced, and paid meals. Failure to properly report meals for reimbursement can result in loss of revenue, excess reimbursements, and/or federal questioned costs. The District should establish and implement procedures to verify the accuracy of reimbursement site claim reports.
7 CFR Subpart B ? 210.4 states that, in part, to the extent funds are available, the Food and Nutrition Service will make cash assistance available in accordance with the provisions of this section to each State agency for lunches and meal supplements served to children under the National School Lunch and Commodity School Programs. The Secretary will make cash and/or donated food assistance available to each State agency and distributing agency, as appropriate, administering the National School Lunch Program. 7 CFR Subpart B ? 210.7(c) states, in part, to be entitled to reimbursement under this part, each school food authority shall ensure that Claims for Reimbursement are limited to the number of free, reduced price and paid lunches and meal supplements that are served to children eligible for free, reduced price and paid lunches and meal supplements, respectively, for each day of operation. Claims for reimbursement shall be based on lunch counts, taken daily at the point of service, which correctly identify the number of free, reduced price and paid lunches served to eligible children. Each school food authority shall correctly record, consolidate, and report those lunch and supplement counts on the Claim for Reimbursement as well as ensure that Claims for Reimbursement do not request payment for any excess lunches produced. The District completed the required reports including CN-6 and CN-7 reports and site claim forms; however, due to lack of controls over review of the forms for accuracy, the April 2022 site claim form was overstated by 27 meals from the CN report. The site claim form was used for federal reimbursement to the District and thus resulted in $70 more reimbursements than the District was entitled based on free, reduced, and paid meals. Failure to properly report meals for reimbursement can result in loss of revenue, excess reimbursements, and/or federal questioned costs. The District should establish and implement procedures to verify the accuracy of reimbursement site claim reports.
7 CFR Subpart B ? 210.4 states that, in part, to the extent funds are available, the Food and Nutrition Service will make cash assistance available in accordance with the provisions of this section to each State agency for lunches and meal supplements served to children under the National School Lunch and Commodity School Programs. The Secretary will make cash and/or donated food assistance available to each State agency and distributing agency, as appropriate, administering the National School Lunch Program. 7 CFR Subpart B ? 210.7(c) states, in part, to be entitled to reimbursement under this part, each school food authority shall ensure that Claims for Reimbursement are limited to the number of free, reduced price and paid lunches and meal supplements that are served to children eligible for free, reduced price and paid lunches and meal supplements, respectively, for each day of operation. Claims for reimbursement shall be based on lunch counts, taken daily at the point of service, which correctly identify the number of free, reduced price and paid lunches served to eligible children. Each school food authority shall correctly record, consolidate, and report those lunch and supplement counts on the Claim for Reimbursement as well as ensure that Claims for Reimbursement do not request payment for any excess lunches produced. The District completed the required reports including CN-6 and CN-7 reports and site claim forms; however, due to lack of controls over review of the forms for accuracy, the April 2022 site claim form was overstated by 27 meals from the CN report. The site claim form was used for federal reimbursement to the District and thus resulted in $70 more reimbursements than the District was entitled based on free, reduced, and paid meals. Failure to properly report meals for reimbursement can result in loss of revenue, excess reimbursements, and/or federal questioned costs. The District should establish and implement procedures to verify the accuracy of reimbursement site claim reports.
7 CFR Subpart B ? 210.4 states that, in part, to the extent funds are available, the Food and Nutrition Service will make cash assistance available in accordance with the provisions of this section to each State agency for lunches and meal supplements served to children under the National School Lunch and Commodity School Programs. The Secretary will make cash and/or donated food assistance available to each State agency and distributing agency, as appropriate, administering the National School Lunch Program. 7 CFR Subpart B ? 210.7(c) states, in part, to be entitled to reimbursement under this part, each school food authority shall ensure that Claims for Reimbursement are limited to the number of free, reduced price and paid lunches and meal supplements that are served to children eligible for free, reduced price and paid lunches and meal supplements, respectively, for each day of operation. Claims for reimbursement shall be based on lunch counts, taken daily at the point of service, which correctly identify the number of free, reduced price and paid lunches served to eligible children. Each school food authority shall correctly record, consolidate, and report those lunch and supplement counts on the Claim for Reimbursement as well as ensure that Claims for Reimbursement do not request payment for any excess lunches produced. The District completed the required reports including CN-6 and CN-7 reports and site claim forms; however, due to lack of controls over review of the forms for accuracy, the April 2022 site claim form was overstated by 27 meals from the CN report. The site claim form was used for federal reimbursement to the District and thus resulted in $70 more reimbursements than the District was entitled based on free, reduced, and paid meals. Failure to properly report meals for reimbursement can result in loss of revenue, excess reimbursements, and/or federal questioned costs. The District should establish and implement procedures to verify the accuracy of reimbursement site claim reports.