FAC Explorer

Audit 44759

FY End
2022-06-30
Total Expended
$2.02M
Findings
0
Programs
15
Organization: Eastgate Regional Council of Governments (OH)
Year: 2022 Accepted: 2023-03-30
Auditor: Canter & Associates

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
20.205 Consolidated Planning Grant Sfy 2022 $715,947 Yes 0
20.205 Lordstown $236,541 Yes 0
20.205 Stp Sfy 2022 $158,295 Yes 0
11.307 Economic Adjustment Assistance-Gm Recovery $136,691 - 0
20.205 Air Quality Syf Sy 2022 $132,490 Yes 0
23.009 Appalachian Local Development District Assistance $74,900 - 0
11.302 Economic Development_support for Planning Organizations $69,887 - 0
20.205 Air Quality Program Syf 2021 $68,909 Yes 0
66.454 Water Quality Management Planning $51,657 - 0
20.205 Rideshare Sfy 2021 $45,056 Yes 0
20.205 Consolidated Planning Grant 2021 $32,379 Yes 0
20.205 Highway Planning and Construction $26,812 Yes 0
11.307 Covid-19 Economic Adjustment Assistance $25,625 - 0
20.205 Rideshare Sfy 2022 $17,563 Yes 0
11.307 Economic Adjustment Assistance-Broadband $15,742 - 0

Contacts

Name Title Type
HVKEF3R6D9C5 Michele Ballone Auditee
2342541507 Paul Canter Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A- BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Maplewood Local School District (the Districts) under programs of the federal government for the year ended June 30, 2022. 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.NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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. NOTE C INDIRECT COST RATEThe District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.NOTE D - CHILD NUTRITION CLUSTERThe 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. NOTE E FOOD DONATION PROGRAMThe 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. NOTE F - TRANSFERS BETWEEN PROGRAM YEARSFederal regulations require schools to obligate certain federal awards by June 30. However, with ODEs consent, schools can transfer unobligated amounts to the subsequent fiscal years program. The District transferred the following amounts from 2022 to 2023 programs: Title IV-A Student Support and Academic Enrichment 84.424A $10,795 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.