FAC Explorer

Audit 396748

FY End
2025-06-30
Total Expended
$2.96M
Findings
2
Programs
8
Organization: Eastland Fairfield Career & Technical Schools (OH)
Year: 2025 Accepted: 2026-03-31
Auditor: OHIO AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205094 2025-002 Material Weakness Yes L
1205095 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1.18M Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $681,642 Yes 0
84.268 FEDERAL DIRECT STUDENT LOANS $398,834 Yes 1
84.063 FEDERAL PELL GRANT PROGRAM $377,367 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $215,204 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $57,719 Yes 0
21.027 COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6,457 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $3,809 Yes 0

Contacts

Name Title Type
WMUUB94R5NY5 Dawn Lemley Auditee
6148364532 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 Eastland-Fairfield Career & Technical Schools (the School 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 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.
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 School District has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
The School District did not provide funds to subrecipients during the audit period.
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 fair value. The School District allocated donated food commodities to the respective program[s] that benefitted from the use of those donated food commodities.
The School District participates in the Federal Direct Student Loan Program. The dollar amounts listed in the schedule of federal awards expenditures represents new loans advanced during the fiscal year ended June 30, 2025. The School District originates the loans which are then funded through the U.S. Department of Education; however, they are not responsible for collecting these loans in future periods.
Certain Federal programs require the School District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The School District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2025-002
34 CFR § 668.408(a)(2) states in accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs in any student financial assistance program authorized by Title IV of the Higher Education Act of 1965, as amended, must report to the Department for each student: • (i) information needed to identify the student and the institution; • (ii) the date the student initially enrolled in the program; • (iii) the student's attendance dates and attendance status in the program during the award year; • (iv) the student's enrollment status as of the first day of the student's enrollment in the program; • (v) the student's total annual cost of attendance; • (vi) the total tuition and fees assessed to the student for the award year; • (vii) the student's residency tuition status by State or district. The U.S. Department of Education requires institutions to submit Direct Loan and Pell Grant origination records and disbursement records to the Common Origination and Disbursement (COD) system. Due to insufficient controls over reporting in the COD system, one out of eleven (9%) of origination reports were inaccurately submitted in the COD system. We noted the reported cost of attendance for one student did not agree with the supporting documentation in the student's file. This weakness resulted in a loss of accountability over origination records reporting and could lead to a reduction or forfeiture of future funding for this program. The School District should develop control procedures and policies to help ensure the origination records reported to the COD system agree with the underlying supporting documentation in the student files.