FAC Explorer

Audit 397030

FY End
2025-06-30
Total Expended
$2.86M
Findings
0
Programs
11
Organization: Wapakoneta City School District (OH)
Year: 2025 Accepted: 2026-03-31
Auditor: OHIO AUDITOR OF STATE

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $843,533 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $686,199 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $472,984 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $253,341 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $200,305 Yes 0
84.425 EDUCATION STABILIZATION FUND $149,867 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $97,533 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $97,298 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $43,743 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $18,449 Yes 0
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $1,433 Yes 0

Contacts

Name Title Type
E9ZSPG96LD14 Angie Gabel Auditee
4197392900 Katie Eddy 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 Wapakoneta City School District under programs of the federal government for the fiscal 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, or changes in net position 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
Non-monetary assistance, such as food received from the U.S. Department of Agriculture, is reported in the Schedule at the fair value of the commodities received and consumed. Cash receipts from the U.S. Department of Agriculture are commingled with State grants. It is assumed federal monies are expended first. At June 30, 2025, the District had no significant food commodities in inventory.
Certain federal programs require the District to contribute non-federal funds (matching funds) to support federally-funded programs. The District has complied with the matching requirements. The expenditure of non-federal (matching) funds is not included on the Schedule.
The District did not spend the entire School Safety Grant, therefore returning $42,059 to the Ohio Department of Education and Workforce in fiscal year 2025.
The District has elected not to use the 15-percent de minimus indirect cost rate as allowed under the Uniform Guidance.