FAC Explorer

Audit 55853

FY End
2022-06-30
Total Expended
$1.38M
Findings
4
Programs
14
Organization: Perry Local School District (OH)
Year: 2022 Accepted: 2023-06-13
Auditor: Keith Faber Ohio Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
57932 2022-002 Material Weakness - I
57933 2022-002 Material Weakness - I
634374 2022-002 Material Weakness - I
634375 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser I & Ii) Fund $435,043 - 0
10.555 National School Lunch Program $326,152 Yes 0
84.010 Title I Grants to Local Educational Agencies $194,639 - 0
10.553 School Breakfast Program $190,694 Yes 0
84.027 Special Education_grants to States $92,891 Yes 1
84.358 Rural Education $36,731 - 0
84.367 Supporting Effective Instruction State Grants $29,047 - 0
32.009 Covid-19 Emergency Connectivity Fund (ecf) Program $26,459 - 0
84.425 Covid-19 American Rescue Plan Elementary and Secondary School Emergency Relief (arp Esser) Fund $22,700 - 0
10.556 Covid-19 Special Milk Program for Children $22,081 Yes 0
84.173 Special Education_preschool Grants $2,678 Yes 1
84.424 Student Support and Academic Enrichment Program $1,151 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $614 - 0
21.019 Covid-19 Coronavirus Relief Fund - Broadbandohio Connectivity $27 - 0

Contacts

Name Title Type
DZCYMXEX2H74 Mandy France Auditee
4192212770 Donna K. Waldron, CPA Auditor
No contacts on file

Notes to SEFA

Title: NOTE D - CHILD NUTRITION CLUSTER Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Perry Local School District, Allen County, Ohio (the School District) under programs of the federal government for the fiscal 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 School District, it is not intended to and does not present the financial position or changes in net position of the School District. NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - 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. De Minimis Rate Used: N Rate Explanation: NOTE C INDIRECT COST RATE - The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the School District assumes it expends federal monies first.
Title: NOTE E FOOD DONATION PROGRAM Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Perry Local School District, Allen County, Ohio (the School District) under programs of the federal government for the fiscal 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 School District, it is not intended to and does not present the financial position or changes in net position of the School District. NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - 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. De Minimis Rate Used: N Rate Explanation: NOTE C INDIRECT COST RATE - The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School District reports commodities consumed on the Schedule at the entitlement value. The School District allocated donated food commodities to the respective programs that benefitted from the use of those donated food commodities.
Title: NOTE F MATCHING REQUIREMENTS Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Perry Local School District, Allen County, Ohio (the School District) under programs of the federal government for the fiscal 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 School District, it is not intended to and does not present the financial position or changes in net position of the School District. NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - 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. De Minimis Rate Used: N Rate Explanation: NOTE C INDIRECT COST RATE - The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Certain Federal programs require the School District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The School District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
Title: NOTE G - TRANSFERS BETWEEN PROGRAM YEARS Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Perry Local School District, Allen County, Ohio (the School District) under programs of the federal government for the fiscal 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 School District, it is not intended to and does not present the financial position or changes in net position of the School District. NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - 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. De Minimis Rate Used: N Rate Explanation: NOTE C INDIRECT COST RATE - The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. NOTE G - TRANSFERS BETWEEN PROGRAM YEARS - Federal regulations require schools to obligate certain federal awards by June 30. However, with the Ohio Department of Educations consent, schools can transfer unobligated amounts to the subsequent fiscal years program. The School District transferred the following amounts from 2022 to 2023 programs: Program Title/AL Number/Amount Transferred: Title I Grants to Local Educational Agencies, 84.010, $2,389; Title I Grants to Local Educational Agencies; 84.010, $7,686; Supporting Effective Instruction State Grants, 84.367, $1,772; Student Support and Academic Enrichment Program, 84.424, $9,019; COVID-19 Special Education Grants to States, 84.027X, $36,542; COVID-19 Special Education Preschool Grants, 84.173X, $2,706; COVID-19 Elementary and Secondary School Emergency Relief (ESSER II) Fund, 84.425D, $117,654; COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund, 84.425U, $1,348,999.

Finding Details

Finding 2022-002
Finding Number: 2022-002 Assistance Listing Number and Title: AL #84.027, #84.173 Special Education Cluster Federal Award Identification Number/ Year: 2022/2023 Federal Agency: U.S. Department of Education Compliance Requirement: Procurement and Suspension and Debarment Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Ohio Rev. Code ?? 3313.843 and 3313.845 allow traditional schools to contract with Educational Service Centers (ESCs) to provide services as outlined in the agreement between the two parties. Ohio Rev. Code ?3313.843(C) requires these agreements to be filed with the Ohio Department of Education by the first day of July of the school year for which the agreement is in effect. Effective on December 26, 2014, 2 CFR ? 200.320 outlined the methods of procurement to be followed by state subrecipient non-Federal entities when expending certain types of Federal funds, including those received through Grant Agreements. However, 2 CFR ? 200.110(a), created a ?grace period? for compliance with 2 CFR ?200.320, by permitting non-Federal entities to comply with previously issued Office of Management and Budget procurement guidance for all fiscal years beginning prior to December 26, 2017. In January 2020, the Ohio Department of Education (ODE) published a form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services. This form is available on ODE?s website. During the fiscal year, the School District contracted with Allen County Educational Service Center (ESC) to provide purchased services. These services included expenditures of $46,283, which were paid for out of the Special Education Cluster Grants and subject to the Federal procurement laws. The School District did not complete the form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services that is available on the ODE website. Under 2 CFR ?200.320 the School District should have competitively bid the services needed or obtained price quotes from qualified sources as further defined in the School District?s procurement policy. The School District should develop a control(s) and/or procedure(s) to verify that established procurement procedures are followed when entering into contracts using Federal monies. The ODE form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services should be utilized for any ESC contract in the future. Failure to follow proper procurement procedures could result in contracts awarded to entities which do not meet all the needs of the School District or have a cost significantly higher than their competitors, as well as a loss in future federal funding and possible questioned costs in future audits.
Finding 2022-002
Finding Number: 2022-002 Assistance Listing Number and Title: AL #84.027, #84.173 Special Education Cluster Federal Award Identification Number/ Year: 2022/2023 Federal Agency: U.S. Department of Education Compliance Requirement: Procurement and Suspension and Debarment Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Ohio Rev. Code ?? 3313.843 and 3313.845 allow traditional schools to contract with Educational Service Centers (ESCs) to provide services as outlined in the agreement between the two parties. Ohio Rev. Code ?3313.843(C) requires these agreements to be filed with the Ohio Department of Education by the first day of July of the school year for which the agreement is in effect. Effective on December 26, 2014, 2 CFR ? 200.320 outlined the methods of procurement to be followed by state subrecipient non-Federal entities when expending certain types of Federal funds, including those received through Grant Agreements. However, 2 CFR ? 200.110(a), created a ?grace period? for compliance with 2 CFR ?200.320, by permitting non-Federal entities to comply with previously issued Office of Management and Budget procurement guidance for all fiscal years beginning prior to December 26, 2017. In January 2020, the Ohio Department of Education (ODE) published a form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services. This form is available on ODE?s website. During the fiscal year, the School District contracted with Allen County Educational Service Center (ESC) to provide purchased services. These services included expenditures of $46,283, which were paid for out of the Special Education Cluster Grants and subject to the Federal procurement laws. The School District did not complete the form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services that is available on the ODE website. Under 2 CFR ?200.320 the School District should have competitively bid the services needed or obtained price quotes from qualified sources as further defined in the School District?s procurement policy. The School District should develop a control(s) and/or procedure(s) to verify that established procurement procedures are followed when entering into contracts using Federal monies. The ODE form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services should be utilized for any ESC contract in the future. Failure to follow proper procurement procedures could result in contracts awarded to entities which do not meet all the needs of the School District or have a cost significantly higher than their competitors, as well as a loss in future federal funding and possible questioned costs in future audits.
Finding 2022-002
Finding Number: 2022-002 Assistance Listing Number and Title: AL #84.027, #84.173 Special Education Cluster Federal Award Identification Number/ Year: 2022/2023 Federal Agency: U.S. Department of Education Compliance Requirement: Procurement and Suspension and Debarment Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Ohio Rev. Code ?? 3313.843 and 3313.845 allow traditional schools to contract with Educational Service Centers (ESCs) to provide services as outlined in the agreement between the two parties. Ohio Rev. Code ?3313.843(C) requires these agreements to be filed with the Ohio Department of Education by the first day of July of the school year for which the agreement is in effect. Effective on December 26, 2014, 2 CFR ? 200.320 outlined the methods of procurement to be followed by state subrecipient non-Federal entities when expending certain types of Federal funds, including those received through Grant Agreements. However, 2 CFR ? 200.110(a), created a ?grace period? for compliance with 2 CFR ?200.320, by permitting non-Federal entities to comply with previously issued Office of Management and Budget procurement guidance for all fiscal years beginning prior to December 26, 2017. In January 2020, the Ohio Department of Education (ODE) published a form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services. This form is available on ODE?s website. During the fiscal year, the School District contracted with Allen County Educational Service Center (ESC) to provide purchased services. These services included expenditures of $46,283, which were paid for out of the Special Education Cluster Grants and subject to the Federal procurement laws. The School District did not complete the form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services that is available on the ODE website. Under 2 CFR ?200.320 the School District should have competitively bid the services needed or obtained price quotes from qualified sources as further defined in the School District?s procurement policy. The School District should develop a control(s) and/or procedure(s) to verify that established procurement procedures are followed when entering into contracts using Federal monies. The ODE form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services should be utilized for any ESC contract in the future. Failure to follow proper procurement procedures could result in contracts awarded to entities which do not meet all the needs of the School District or have a cost significantly higher than their competitors, as well as a loss in future federal funding and possible questioned costs in future audits.
Finding 2022-002
Finding Number: 2022-002 Assistance Listing Number and Title: AL #84.027, #84.173 Special Education Cluster Federal Award Identification Number/ Year: 2022/2023 Federal Agency: U.S. Department of Education Compliance Requirement: Procurement and Suspension and Debarment Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Ohio Rev. Code ?? 3313.843 and 3313.845 allow traditional schools to contract with Educational Service Centers (ESCs) to provide services as outlined in the agreement between the two parties. Ohio Rev. Code ?3313.843(C) requires these agreements to be filed with the Ohio Department of Education by the first day of July of the school year for which the agreement is in effect. Effective on December 26, 2014, 2 CFR ? 200.320 outlined the methods of procurement to be followed by state subrecipient non-Federal entities when expending certain types of Federal funds, including those received through Grant Agreements. However, 2 CFR ? 200.110(a), created a ?grace period? for compliance with 2 CFR ?200.320, by permitting non-Federal entities to comply with previously issued Office of Management and Budget procurement guidance for all fiscal years beginning prior to December 26, 2017. In January 2020, the Ohio Department of Education (ODE) published a form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services. This form is available on ODE?s website. During the fiscal year, the School District contracted with Allen County Educational Service Center (ESC) to provide purchased services. These services included expenditures of $46,283, which were paid for out of the Special Education Cluster Grants and subject to the Federal procurement laws. The School District did not complete the form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services that is available on the ODE website. Under 2 CFR ?200.320 the School District should have competitively bid the services needed or obtained price quotes from qualified sources as further defined in the School District?s procurement policy. The School District should develop a control(s) and/or procedure(s) to verify that established procurement procedures are followed when entering into contracts using Federal monies. The ODE form that allows schools to request ODE authorize a noncompetitive proposal for their ESC Services should be utilized for any ESC contract in the future. Failure to follow proper procurement procedures could result in contracts awarded to entities which do not meet all the needs of the School District or have a cost significantly higher than their competitors, as well as a loss in future federal funding and possible questioned costs in future audits.