FAC Explorer

Audit 402957

FY End
2025-06-30
Total Expended
$4.25M
Findings
3
Programs
10
Organization: Boardman Local School District (OH)
Year: 2025 Accepted: 2026-06-03
Auditor: KEITH FABER AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1216444 2025-002 Material Weakness Yes E
1216445 2025-002 Material Weakness Yes E
1216446 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.24M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.07M Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.01M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $260,227 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $227,488 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $217,871 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $54,175 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $19,942 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $7,770 Yes 1
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $3,265 Yes 0

Contacts

Name Title Type
UUYAQDL34RF1 Arthur J. Ginnetti III Auditee
3307263403 Michael J. Stredni Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Receipts and Expenditures of Federal Awards (the Schedule) includes the federal award activity of Boardman Local 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.
The District has elected not to use the 10-percent 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 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: Title I Grants to Local Education Agencies (84.010, $99,378); Supporting Effective Instruction State Grants (84.367, $7,364); Student Support and Academic Enrichment Program (84.424, $13,813; Special Education Grants to States (84.027, $123,714)

Finding Details

Finding 2025-002
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 District participated in Child Nutrition Cluster programs, for which the federal government reimburses the District for eligible children. During the school year, the School District is required to establish a child's eligibility to receive program benefits. The District accepted online applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. PaySchools, the District’s Point of Sale (POS) software, selects the student to be verified based on the number of online/paper applications received. The Food Service Supervisor is required to verify income eligibility with the application signer. If income documentation is not received or the income documentation is not below the USDA guidelines for free/reduced lunches, the Food Service Supervisor is to notify the application signer that there will be a change in eligibility status and report those changes to the Ohio Department of Education and Workforce (DEW). These changes must also be made to the POS software system. The District received applications in paper and online through PaySchools to determine eligibility for free and reduced meals. Testing identified 5 of 60 applications, or 8.3% were not reviewed by the District to ensure PaySchools made the proper determination. Further testing revealed the District received 2,227 applications through PaySchools, 1,615 of which were direct certified, leaving the remaining 612 applications subject to District review. Testing identified 1 of 612 applications or .16% did not maintain documentation supporting District reviews or approvals over program eligibility requirements. This is the result of the District not establishing procedures in place over online applications to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications may result in ineligible students receiving benefits and may result in questioned costs and reduced program funding. The District should implement control procedures for PaySchools applications to help ensure students are properly marked as paid, free, reduced, or denied.