EIN: 310901560
UEI: D1LYJ4JCH8B6
Audited by: BHM CPA Group, Inc.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 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 July 23, 2025 (403 days ago).
What is a management decision? →FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on May 4, 2022 — management decision was due November 4, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
2 C.F.R. Part 225, Appendix B 8h(3)(4) states where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation which meets the standards in subsection 8.h.(5) of this appendix unless a statistical sampling system (see subsection 8.h.(6) of this appendix) or other substitute system has been approved by the cognizant Federal agency. Such documentary support will be required where employees work on: a.) More than one Federal award, b.) A Federal award and a non-Federal award, c.) An indirect cost activity and a direct cost activity, d.) Two or more indirect activities which are allocated using different allocation bases, or e.) An unallowable activity and a direct or indirect cost activity. These requirements are applicable to both Federal and state grants administered from Ohio Department of Education resources. For fiscal year 2019, the School District did not have semi-annual certificates on file to support the wages paid from the Nutrition Cluster grant and one employee paid from the Special Education Cluster (IDEA) grant. The Treasurer should ensure all employees being paid from Federal funds complete a semi-annual certification form.
Show full finding ▾Hide full finding ▴2 C.F.R. Part 225, Appendix B 8h(3)(4) states where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation which meets the standards in subsection 8.h.(5) of this appendix unless a statistical sampling system (see subsection 8.h.(6) of this appendix) or other substitute system has been approved by the cognizant Federal agency. Such documentary support will be required where employees work on: a.) More than one Federal award, b.) A Federal award and a non-Federal award, c.) An indirect cost activity and a direct cost activity, d.) Two or more indirect activities which are allocated using different allocation bases, or e.) An unallowable activity and a direct or indirect cost activity. These requirements are applicable to both Federal and state grants administered from Ohio Department of Education resources. For fiscal year 2019, the School District did not have semi-annual certificates on file to support the wages paid from the Nutrition Cluster grant and one employee paid from the Special Education Cluster (IDEA) grant. The Treasurer should ensure all employees being paid from Federal funds complete a semi-annual certification form.
Finding Number: 2019-001 Planned Corrective Action: Food Service Coordinator and Director of Curriculum will ensure that semi-annual certificates are completed and on file for all applicable employees. Anticipated Completion Date: Finding was corrected immediately upon notification by audit staff. All applicable certificates are on file. Responsible Contact Person: Matthew S. Reed, Treasurer/CEO
FAC accepted this audit on May 19, 2019 — management decision was due November 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
FAC accepted this audit on January 31, 2017 — management decision was due July 31, 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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