FAC Explorer

Audit 393543

FY End
2025-06-30
Total Expended
$115.77M
Findings
1
Programs
22
Organization: Cleveland Municipal School District (OH)
Year: 2025 Accepted: 2026-03-24
Auditor: KEITH FABER OHIO AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182164 2025-002 Material Weakness Yes F

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $40.04M Yes 0
84.425 COVID-19 EDUCATION STABILIZATION FUND $26.12M Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $17.41M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $13.37M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $7.10M Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $3.15M Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1.54M Yes 0
21.027 COVID-19 STATE AND LOCAL FISCAL REVOVERY FUNDS $1.43M Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $578,361 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $557,775 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $392,109 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $360,590 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $295,207 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $152,532 Yes 0
93.079 COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE $145,492 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $140,893 Yes 0
84.425 COVID-19 EDUCATION STABILIZATION FUND HOMELESS YOUTH $56,242 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $53,476 Yes 0
10.645 FARM TO SCHOOL STATE FORMULA GRANT $20,000 Yes 0
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $6,841 Yes 0
12.000 ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT $2,602 Yes 0
84.041 IMPACT AID $1,186 Yes 0

Contacts

Name Title Type
ESYAYXNJYTD9 Kevin Stockdale Auditee
2162686587 Matthew Goldman Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Cleveland Municipal School District (the District) under programs of the federal government for the year ended June 30, 2025. 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, changes in net position, or cash flows of the District.
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.
The District used a 4.17% indirect cost rate as allowed under 2 CFR, Ch I, Ch II, Part 200 Cost Principles, and Audit Requirements for Federal Awards.
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.
The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective programs that benefitted from the use of those donated food commodities.
Certain Federal programs require the District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2025-002
2 CFR § 3474.1 gives regulatory effect to the Office of Budget and Management Guidance in 2 CFR §200.313(d) for the Department of Education, which states, in part, that a control system must be in place to ensure safeguards to prevent loss, damage, or theft of the equipment. It also requires that the recipient or subrecipient maintain property records that include a description of the asset, a serial number or other source of identification (including the FAIN), the source of funding for the property and other data to identify the equipment. Finally, it requires recipients or subrecipients to perform a physical inventory of property purchased with federal funds and reconcile the inventory results to the recipient or subrecipient’s property records at least once every two years. Due to insufficient knowledge of and controls in place over the federal requirements related to equipment and property management we noted the following issues: • The District could not provide evidence that a physical inventory over property purchased with Elementary and Secondary School Emergency Relief (ESSER) Fund (AL #84.425D) and American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Funds (AL #84.425U) had been taken and reconciled with property records in the required timeframe. • 30 items (out of 60) selected for physical observation during the prior-year audit were still not properly tagged and still could not be reconciled with the District’s property listing provided by management. • 28 property items selected for testing during the prior year still could not be located for physical observation. • Asset records for all ten (100%) assets purchased with ARP ESSER funds during the audit period were not properly updated with the required information; and • District could not determine if there was any equipment purchased with ARP ESSER or ESSER I fund, disposed of during the audit period. Lack of controls over equipment management and failure to complete the required inventory could lead to misappropriation of District assets and potential questioned costs and non-compliance with federal requirements.