FAC Explorer

Audit 396900

FY End
2025-06-30
Total Expended
$1.71M
Findings
4
Programs
9
Organization: North Fork Local School District (OH)
Year: 2025 Accepted: 2026-03-31
Auditor: AUDITOR OF STATE OFFICE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205226 2025-001 Material Weakness Yes E
1205227 2025-001 Material Weakness Yes E
1205228 2025-001 Material Weakness Yes E
1205229 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $452,574 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $428,196 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $363,008 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $171,114 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $105,010 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $65,423 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $35,931 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $17,995 Yes 1
84.425 EDUCATION STABILIZATION FUND $8,222 Yes 0

Contacts

Name Title Type
DBCQKSS8U6K8 Kellie Breehl Auditee
7408923897 Melissa Kandel Auditor
No contacts on file

Notes to SEFA

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 expands federal monies first.
The District reports commodities consumed on the Schedule at the fair 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
Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Federal Government reimburses the District for meals served to eligible children as part of the Child Nutrition Cluster program. The District is required to determine a child's eligibility to receive program benefits. The District accepted both paper and online applications for free and reduced-price meals, and eligibility was determined based on factors such as family size and income. The District contracted with i3 Verticals to use their PaySchools system to determine eligibility for both types of applications, either completing an application in the system through their online account, or by using paper applications where the applications were manually input into PaySchools. The District had no procedures in place to ensure the system determined the proper eligibility status for 45 of the 60 applications tested based on the information provided in the online applications. Failure to implement controls over online eligibility applications could result in ineligible students receiving benefits. The District should implement control procedures for online applications to ensure students are properly marked as paid, free or reduced.