EIN: 201824149
UEI: Y3LGV74BLFL4
Audited by: Rea & Associates, Inc.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 22, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 22, 2025 (315 days ago).
What is a management decision? →The School had unallowable activities and unallowable costs charged to the grant related to sales tax, of which the School is tax exempt. Questioned Costs: Total of $18,753. Identification of How Questioned Costs Were Computed: Total known questioned costs of $4,332, and total projection of $14,421 for a total of $18,753. Context: In testing ARP ESSER nonpayroll costs, it was noted that the School charged a vendor quote to the grant, which included sales tax of $3,834, instead of charging the actual invoice amount paid to the vendor. For another testing selection, there was also an additional $498 of sales tax charged to the grant. Cause and Effect: The School did not have internal controls in place to ensure that only allowable costs are charged to federal grants. As a result, the School charged unallowable expenses to the grant. Recommendation: We recommend the School review the federal award allowable uses and implement a process to ensure that costs are allowable prior to payment. Failure to comply with the federal award allowable uses could lead to noncompliance and future questioned costs. Views of Responsible Officials: See the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2024-002 Federal Program: Education Stabilization Fund: COVID-19 – ARP ESSER Federal Award Identification Number and Year: N/A, 2023 and 2024 Assistance Listing Number (ALN): 84.425U Federal Awarding Agency: U.S. Department of Education Compliance Requirement: Allowable Activities, Allowable Costs/Cost Principles Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance Criteria: Federal regulation (2 CFR 200.303(a)) requires that non-federal entities must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The School had unallowable activities and unallowable costs charged to the grant related to sales tax, of which the School is tax exempt. Questioned Costs: Total of $18,753. Identification of How Questioned Costs Were Computed: Total known questioned costs of $4,332, and total projection of $14,421 for a total of $18,753. Context: In testing ARP ESSER nonpayroll costs, it was noted that the School charged a vendor quote to the grant, which included sales tax of $3,834, instead of charging the actual invoice amount paid to the vendor. For another testing selection, there was also an additional $498 of sales tax charged to the grant. Cause and Effect: The School did not have internal controls in place to ensure that only allowable costs are charged to federal grants. As a result, the School charged unallowable expenses to the grant. Recommendation: We recommend the School review the federal award allowable uses and implement a process to ensure that costs are allowable prior to payment. Failure to comply with the federal award allowable uses could lead to noncompliance and future questioned costs. Views of Responsible Officials: See the Corrective Action Plan.
Finding Number: 2024-002 Planned Corrective Action: The school acknowledges the lack of sufficient internal controls in place to ensure that only allowable costs are charged to federal grants. These funds as identified under audit, will be repaid to the appropriate agency, accordingly. A corrective action will be implemented, to include a review the federal award allowable uses and implementation of a process to ensure that costs are allowable prior to payment. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Stephanie Ataya, Treasurer
FAC accepted this audit on March 13, 2024 — management decision was due September 13, 2024.
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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