EIN: 316000907
UEI: FMN1UMMS86K1
Audited by: Clark Schaefer Hackett
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 February 18, 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 August 18, 2026 (16 days ago).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on February 15, 2024 — management decision was due August 15, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on August 7, 2022 — management decision was due February 7, 2023.
FAC accepted this audit on May 5, 2021 — management decision was due November 5, 2021.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313(d)(1), which requires that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number (FAIN)), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. 2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ?200.313(d)(2), which states, a physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years. Due to a failure of internal controls, the School District's capital asset records for assets acquired under the Special Education Cluster did not contain the FAIN, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, or the use or condition of the property. Additionally, due to a failure of internal controls, there was no indication that a physical inventory of the property acquired under the Special Education Cluster had been performed within the preceding two years and two of the two (100%) assets purchased under the Special Education Cluster selected for physical inspection were included in the capital asset records; however, the assets were no longer owned by the School District. The School District should establish and implement policies and procedures to properly track and dispose of equipment purchased with Federal funds in accordance with 2 C.F.R. ?200.313(d). Failure to do so could result in the School District tracking an incorrect number and/or amount of assets and misuse going undetected in a timely manner. Additionally, physical inventories should be performed, at a minimum, once every two years to verify that assets held per the capital asset listing actually exist. This will help detect errors, fraud, theft, or omissions.
Show full finding ▾Hide full finding ▴2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313(d)(1), which requires that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number (FAIN)), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. 2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ?200.313(d)(2), which states, a physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years. Due to a failure of internal controls, the School District's capital asset records for assets acquired under the Special Education Cluster did not contain the FAIN, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, or the use or condition of the property. Additionally, due to a failure of internal controls, there was no indication that a physical inventory of the property acquired under the Special Education Cluster had been performed within the preceding two years and two of the two (100%) assets purchased under the Special Education Cluster selected for physical inspection were included in the capital asset records; however, the assets were no longer owned by the School District. The School District should establish and implement policies and procedures to properly track and dispose of equipment purchased with Federal funds in accordance with 2 C.F.R. ?200.313(d). Failure to do so could result in the School District tracking an incorrect number and/or amount of assets and misuse going undetected in a timely manner. Additionally, physical inventories should be performed, at a minimum, once every two years to verify that assets held per the capital asset listing actually exist. This will help detect errors, fraud, theft, or omissions.
The district has a plan to implement procedures to properly track and dispose of equipment purchased with Federal funds.
2019-004
FAC accepted this audit on April 12, 2020 — management decision was due October 12, 2020.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313(d)(1), which requires that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number (FAIN)), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. 2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ?200.313(d)(2), which states, a physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years. Due to a failure of internal controls, the District's capital asset records for assets acquired under the Special Education Cluster did not contain the FAIN, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, or the use or condition of the property. Additionally, due to a failure of internal controls, there was no indication that a physical inventory of the property acquired under the Special Education Cluster had been performed within the preceding two years and seven of the seven (100%) assets purchased under the Special Education Cluster selected for physical inspection were included in the capital asset records; however, the assets were no longer owned by the District. The District should establish and implement policies and procedures to properly track and dispose of equipment purchased with Federal funds in accordance with 2 C.F.R. ?200.313(d). Failure to do so could result in the District tracking an incorrect number and/or amount of assets and misuse going undetected in a timely manner. Additionally, physical inventories should be performed, at a minimum, once every two years to verify that assets held per the capital asset listing actually exist. This will help detect errors, fraud, theft, or omissions.
Show full finding ▾Hide full finding ▴2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313(d)(1), which requires that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number (FAIN)), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. 2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ?200.313(d)(2), which states, a physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years. Due to a failure of internal controls, the District's capital asset records for assets acquired under the Special Education Cluster did not contain the FAIN, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, or the use or condition of the property. Additionally, due to a failure of internal controls, there was no indication that a physical inventory of the property acquired under the Special Education Cluster had been performed within the preceding two years and seven of the seven (100%) assets purchased under the Special Education Cluster selected for physical inspection were included in the capital asset records; however, the assets were no longer owned by the District. The District should establish and implement policies and procedures to properly track and dispose of equipment purchased with Federal funds in accordance with 2 C.F.R. ?200.313(d). Failure to do so could result in the District tracking an incorrect number and/or amount of assets and misuse going undetected in a timely manner. Additionally, physical inventories should be performed, at a minimum, once every two years to verify that assets held per the capital asset listing actually exist. This will help detect errors, fraud, theft, or omissions.
The school district has a plan to develop policies and procedures to properly record all federally required asset information.
FAC accepted this audit on April 16, 2019 — management decision was due October 16, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on July 18, 2017 — management decision was due January 18, 2018.
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