FAC Explorer

Audit 396701

FY End
2025-06-30
Total Expended
$18.95M
Findings
2
Programs
16
Organization: Edcuational Service Center of Central Ohio (OH)
Year: 2025 Accepted: 2026-03-31
Auditor: OHIO AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205055 2025-001 Material Weakness Yes C
1205056 2025-002 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $3.44M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $2.67M Yes 0
94.006 AMERICORPS STATE AND NATIONAL 94.006 $1.32M Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1.05M Yes 2
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $542,511 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $239,544 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $195,532 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $166,199 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $143,390 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $116,481 Yes 0
84.425 EDUCATION STABILIZATION FUND $54,163 Yes 0
84.235 REHABILITATION SERVICES DEMONSTRATION AND TRAINING PROGRAMS $47,668 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $39,853 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $20,018 Yes 0
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $18,442 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $11,449 Yes 0

Contacts

Name Title Type
MHR6PWXJSZ24 David Weaver Auditee
6147534640 Kimberly Blake Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Educational Service Center of Central Ohio (the Center) 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 Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Center.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following 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 Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Center passes certain federal awards received from the Ohio Department of Developmental Disabilities and the Ohio Department of Job and Family Services to other governments or not-for-profit agencies (subrecipients). As Note B describes, the Center reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through entity, the Center 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.
Certain Federal programs require the Center to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The Center has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
Federal regulations require schools to obligate certain federal awards by June 30. However, with DEW’s consent, schools can transfer unobligated amounts to the subsequent fiscal year’s program. The Center’s transferred the following amounts from 2025 to 2026 programs:

Finding Details

Finding 2025-001
The Subgrant Agreements between the Ohio Department of Job and Family Services (ODJFS) and the Educational Service Center of Central Ohio (Subgrantee) for the Afghan Refugee School Impact-Support to Schools (ARSI-S2S) and Early RSI programs state the Subgrantee will invoice ODJFS for services and reimbursement per ODJFS procedures, and assure that all invoices are submitted to ODJFS no later than 15 calendar days following the month of service and the delivery of goods and/or other allowable expenses. During Fiscal Year 2025, the Center did not have the proper internal controls in place to help ensure the invoices were submitted to ODJFS no later than 15 calendar days following the month of service for the Afghan Refugee School Impact-Support to Schools (ARSI-S2S) and Early RSI programs. We noted five out of ten (50%) of the invoices were not timely submitted to ODJFS, as shown below: Failure to timely submit invoices to the pass-through agency could result in reimbursement requests being denied. The Center should establish internal control procedures and policies to help ensure all invoices are timely submitted to ODJFS.
Finding 2025-002
45 CFR § 75.352(f) states a pass-through entity must verify that every subrecipient is audited as required by subpart F of this part. Subpart F details the Single Audit requirements for non-Federal entities expending more than $750,000 in Federal awards in a fiscal year. The Subgrant Agreements between the Ohio Department of Job and Family Services (ODJFS) and the Educational Service Center of Central Ohio (Subgrantee) for the Refugee Support Services (RSI), Afghan Refugee School Impact-Support to Schools, and Early RSI programs state the Subgrantee will ensure that subrecipients expending $750,000.00 or more in Federal awards during the subrecipient’s fiscal year have met the audit requirements of this Agreement for that fiscal year. During Fiscal Year 2025, the Center did not have the proper internal controls in place to help ensure that all subrecipients of the ALN 93.566 program were audited as required by subpart F. We noted 1 out of 2 (50%) of the Center's ALN 93.566 program subrecipients did not receive a Single Audit for fiscal year 2025 and has not had a Single Audit since 2018. The failure to ensure that program subrecipients receive Single Audits could result in subrecipients’ noncompliance and questioned costs going undetected and additional risks for the Center as the pass-through entity. The Center should establish internal control procedures to help ensure all subrecipients are audited according to subpart F, and that management review the subrecipients' Single Audit reports for findings and results that could impact the Center's operations and decision-making.