FAC Explorer

Audit 393581

FY End
2025-06-30
Total Expended
$1.89M
Findings
1
Programs
10
Organization: Federal Hocking Local School District (OH)
Year: 2025 Accepted: 2026-03-24
Auditor: KEITH FABER AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182201 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.425 EDUCATION STABILIZATION FUND $370,979 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $302,020 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $187,162 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $82,302 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $35,528 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $34,344 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $12,207 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $7,185 Yes 0
84.358 RURAL EDUCATION $4,472 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $732 Yes 0

Contacts

Name Title Type
DGNASAHZAQJ7 Bruce Steenrod Auditee
7406622143 Denise Blair Auditor
No contacts on file

Notes to SEFA

The School District passes certain federal awards received from the Ohio Department of Education and Workforce to other governments or not-for-profit agencies (subrecipients). As Note B describes, the School District reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through School District, the School District has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
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.
The School District reports commodities consumed on the Schedule at the entitlement value. The School District allocated donated food commodities to the respective programs that benefited from the use of those donated food commodities.

Finding Details

Finding 2025-001
Finding Number: 2025-001 Assistance Listing Number and Title: AL#84.425U, Education Stabilization Fund Federal Award Identification Number / Year: 2024 Federal Agency: U.S. Department of Education Compliance Requirement: Equipment and Real Property Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Significant Deficiency 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 District purchased equipment in the amount of $14,797 using their American Rescue Plan Elementary and Secondary School Emergency Education Relief (AL#84.425U) federal funding without adding this asset to their capital asset listing due to a failure in adequately designed controls. The failure to properly record assets can lead to difficulties maintaining accountability for the related assets. The Treasurer should monitor transactions and ensure that all capital additions are properly documented in the capital asset records.