EIN: 310708895
UEI: G3NPRDDVNSW9
Audited by: Keith Faber, Ohio Auditor of State
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 28, 2026. 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 January 28, 2027 (149 days from today).
What is a management decision? →FAC accepted this audit on November 25, 2025 — management decision was due May 25, 2026.
FAC accepted this audit on September 5, 2024 — management decision was due March 5, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibility-guidelines. We tested 14 free/reduced lunch applications for the eligibility requirements noted above. Of the 14 applications tested, 4 applications were not signed by the Food Service Director (or other applicable supervisory personnel) to indicate review and approval. The District should establish and implement procedures to verify that all free and reduced lunch applications are properly reviewed, approved, and signed by the Food Service Director or other applicable personnel. Failure to do so could lead to incorrect classification of students? eligibility status for free or reduced lunch, as well as possible questioned costs in future audits.
Show full finding ▾Hide full finding ▴A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibility-guidelines. We tested 14 free/reduced lunch applications for the eligibility requirements noted above. Of the 14 applications tested, 4 applications were not signed by the Food Service Director (or other applicable supervisory personnel) to indicate review and approval. The District should establish and implement procedures to verify that all free and reduced lunch applications are properly reviewed, approved, and signed by the Food Service Director or other applicable personnel. Failure to do so could lead to incorrect classification of students? eligibility status for free or reduced lunch, as well as possible questioned costs in future audits.
Finding Number: 2020-003 Planned Corrective Action: I will review all free/reduced applications to ensure they are reviewed, signed and approved. Anticipated Completion Date: N/A Responsible Contact Person: Lori Green, Treasurer
FAC accepted this audit on June 7, 2020 — management decision was due December 7, 2020.
Finding Number: 2019-003 CFDA Number and Title: Child Nutrition Cluster: School Breakfast Program (CFDA #10.553) National School Lunch Program (CFDA #10.555) Federal Award Identification Number / Year: 2019 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Noncompliance and Significant Deficiency 2 C.F.R. ? 400.1 gives regulatory effect to the Department of Agriculture for 2 C.F.R. ? 200.430(h)(8)(i)(1)(i-iii) which states, in part, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. The School District was unable to provide timesheets for the food service workers' pays on September 20, 2018. Also, one employee was paid for 0.50 hours of extra pay, which was not supported by their October 5, 2018 timesheet. The School District should establish and implement procedures to verify each employee working on a federal program has completed their bi-monthly timesheets to support the specific amount of time spent on federal activities. Failure to retain proper timesheets could result in potential loss, or decrease, of federal funding and possible federal questioned costs in future audits.
Show full finding ▾Hide full finding ▴Finding Number: 2019-003 CFDA Number and Title: Child Nutrition Cluster: School Breakfast Program (CFDA #10.553) National School Lunch Program (CFDA #10.555) Federal Award Identification Number / Year: 2019 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Noncompliance and Significant Deficiency 2 C.F.R. ? 400.1 gives regulatory effect to the Department of Agriculture for 2 C.F.R. ? 200.430(h)(8)(i)(1)(i-iii) which states, in part, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. The School District was unable to provide timesheets for the food service workers' pays on September 20, 2018. Also, one employee was paid for 0.50 hours of extra pay, which was not supported by their October 5, 2018 timesheet. The School District should establish and implement procedures to verify each employee working on a federal program has completed their bi-monthly timesheets to support the specific amount of time spent on federal activities. Failure to retain proper timesheets could result in potential loss, or decrease, of federal funding and possible federal questioned costs in future audits.
The District has implemented procedures to ensure time sheets are not misplaced. In addition, Time & Effort logs will be signed after the time period specified.
FAC accepted this audit on July 15, 2019 — management decision was due January 15, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 15, 2018 — management decision was due October 15, 2018.
FAC accepted this audit on June 15, 2017 — management decision was due December 15, 2017.
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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