FAC Explorer

Audit 401721

FY End
2025-06-30
Total Expended
$1.52M
Findings
2
Programs
10
Organization: Labrae Local School District (OH)
Year: 2025 Accepted: 2026-05-19
Auditor: KEITH FABER AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214941 2025-001 Material Weakness Yes I
1214942 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $510,041 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $260,034 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $124,172 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $62,072 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $42,571 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $40,823 Yes 0
84.358 RURAL EDUCATION $40,758 Yes 0
84.425 EDUCATION STABILIZATION FUND $36,706 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $31,248 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $4,781 Yes 1

Contacts

Name Title Type
DLGSLFQ7KZZ6 Bradley Panak Auditee
3308686023 Erik Holesko Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of LaBrae Local School District (the District’s) 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 or 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 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
During the fiscal year, the District contracted with Trumbull County Educational Service Center (ESC) to provide purchased services. These services included expenditures of $62,545 which were paid for out of the Special Education fund and subject to the Federal procurement laws. Under 2 CFR §200.320 the District should have competitively bid the services needed or obtained price quotes from qualified sources as further defined in the School’s procurement policy. The District also has the option of procurement by noncompetitive proposal if approved by the grantor agency. The District did not provide a contract, price quotes from qualified sources, or a grantor approved noncompetitive proposal waiver. The District did not have the proper internal controls in place to ensure compliance over procurement. The District should competitively bid for services, obtain written price quotes from an adequate number of sources, or obtain approval for a noncompetitive proposal from the grantor agency. Failing to have the proper controls in place could result in questioned costs.