FAC Explorer

Audit 396809

FY End
2025-06-30
Total Expended
$4.47M
Findings
2
Programs
10
Organization: South Euclid-Lyndhurst City School District (OH)
Year: 2025 Accepted: 2026-03-31
Auditor: KEITH FABER OHIO AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205152 2025-001 Material Weakness Yes L
1205153 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.25M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.23M Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.15M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $437,799 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $165,443 Yes 0
84.425 COVID-19 EDUCATION STABILIZATION FUND $141,770 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $80,344 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $6,995 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $6,000 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $5,657 Yes 0

Contacts

Name Title Type
MPHYL69VV1V5 Joshua Hill Auditee
2116912012 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 South Euclid-Lyndhurst City 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The District has elected not to use the 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.
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.
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 District transferred the following amounts from 2025 to 2026 programs:

Finding Details

Finding 2025-001
7 CFR § 210.8(a) states, "The school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems." 7 CFR § 220.11(b) states in part, claims for reimbursement shall include data in sufficient detail to justify the reimbursement claimed and to enable the State Agency to provide the Reports of School Program Operations required under § 220.13(b)(2). In Ohio, the Ohio Department of Education and Workforce (DEW) requires school districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District switched from a point-of-sale system that generates a CN-6 Report (Breakfast) and CN-7 Report (Lunch), which is used to compile the monthly reimbursement request submitted to DEW, in August and September. After learning they were 100% Nutrition Cluster eligible, they transition to a faculty operated “clicker count” system, in which a faculty member would observe students going through the cafeteria line and push a button of a clicker counter each time a student left the line with a meal. Clicker counts were then entered into a report and submitted to Food Services Department for entry into a master count. This weakness resulted in a loss of accountability over meal count reporting and could lead to a reduction or forfeiture of future funding for this program. Due to insufficient controls over CN-6 and CN-7 reporting related to breakfast and lunch meal counts, all four (100%) CN reports tested were inaccurate. This led to inaccuracies in meal counts reported in the CRRS system, as shown below: See Actual Finding for Table