FAC Explorer

Audit 399213

FY End
2025-06-30
Total Expended
$1.08M
Findings
1
Programs
9
Organization: Mapleton Local School Disitrct (OH)
Year: 2025 Accepted: 2026-04-21
Auditor: KEITH FABER AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208241 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $367,907 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $223,191 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $221,280 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $71,229 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $37,761 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $37,373 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $26,022 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $6,362 Yes 0
84.425 EDUCATION STABILIZATION FUND $517 Yes 0

Contacts

Name Title Type
Y24VLFPPDN98 Katy Wiley Auditee
4199458175 Stacie Scholl Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Mapleton Local School District, Ashland County, (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 and changes in net position of the District
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 Ohio Department of Education and Workforce’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: Program Title AL Number Amount Transferred Title I Grants to Local Educational Agencies 84.010A $68,127 Title II-A Supporting Effective Instruction 84.367A $3,497 Title IV-A Student and Academic Enrichment 84.424A $507 IDEA-B Special Education - Grants to States 84.027A $6,405

Finding Details

Finding 2025-001
20 USC 6320(a)(1) & (a)(4)(i) provide to the extent consistent with the number of eligible children identified under section 6315(c) of this title in the school district served by a local educational agency who are enrolled in private elementary schools and secondary schools, a local educational agency shall, after timely and meaningful consultation with appropriate private school officials, provide such children, on an equitable basis and individually or in combination, as requested by the officials to best meet the needs of such children, special educational services, instructional services (including evaluations to determine the progress being made in meeting such students’ academic needs), counseling, mentoring, one-on-one tutoring, or other benefits (such as dual or concurrent enrollment, educational radio and television, computer equipment and materials, other technology, and mobile educational services and equipment) that address their needs, and ensure that teachers and families of the children participate, on an equitable basis, in services and activities developed pursuant to section 6318 of this title. Expenditures for educational services and other benefits to eligible private school children shall be equal to the proportion of funds allocated to participating school attendance areas based on the number of children from low-income families who attend private schools. During fiscal year 2025, the District did not complete the nonpublic school consultations with two nonpublic schools that qualified for services as the District was unaware any such consultations were necessary for the 2024-2025 school year. Failure to consult with nonpublic schools may cause a lack of services and benefits being provided to nonpublic school students and personnel and places future grant awards at risk. The District should complete nonpublic school consultations to help ensure the opportunity for educational services and benefits are made available and if requested, provided to nonpublic school students and personnel.