EIN: 316014975
UEI: U11QLA8GD5M1
Audited by: Ohio Auditor of State
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 March 10, 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 September 10, 2026 (3 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
2 CFR ? 3474.1 gives regulatory effect to the Department of Education for 2 CFR ? 200.320(b) which states "When the value of procurement for property or services under a Federal financial assistance award exceeds the Simplified Acquisition Threshold, or a lower threshold established by a non-Federal entity, formal procurement methods are required." 2 CFR ? 200.320(c) identifies specific circumstances where noncompetitive procurement can be used. The District adopted their purchasing procedures policy in October 2017 and amended the policy in December 2018. The purchasing procedures policy covers federal procurements and states that for purchases between $10,000 and $250,000 "the District will try to obtain price rates or quotations from a minimum of three vendors or providers. The District will obtain these price rates or quotations by obtaining quotes in writing." During the audit period, the District procured student behavioral services from a vendor using federal monies in an amount greater than $10,000, but less than $250,000. The District did not obtain price rates or quotations in writing from competing vendors. The District also did not show that the procurement met one of the allowed circumstances prescribed within 2 CFR ? 200.320(c) for noncompetitive procurement. Failure to follow the District's internal policies and failure to adhere to the requirements of 2 CFR ? 200.320(b) could result in unallowable purchases or questioned costs related to federal monies. The District should ensure they are following both their internal policies and Federal formal procurement methods when purchases will exceed the Simplified Acquisition Threshold.
Show full finding ▾Hide full finding ▴2 CFR ? 3474.1 gives regulatory effect to the Department of Education for 2 CFR ? 200.320(b) which states "When the value of procurement for property or services under a Federal financial assistance award exceeds the Simplified Acquisition Threshold, or a lower threshold established by a non-Federal entity, formal procurement methods are required." 2 CFR ? 200.320(c) identifies specific circumstances where noncompetitive procurement can be used. The District adopted their purchasing procedures policy in October 2017 and amended the policy in December 2018. The purchasing procedures policy covers federal procurements and states that for purchases between $10,000 and $250,000 "the District will try to obtain price rates or quotations from a minimum of three vendors or providers. The District will obtain these price rates or quotations by obtaining quotes in writing." During the audit period, the District procured student behavioral services from a vendor using federal monies in an amount greater than $10,000, but less than $250,000. The District did not obtain price rates or quotations in writing from competing vendors. The District also did not show that the procurement met one of the allowed circumstances prescribed within 2 CFR ? 200.320(c) for noncompetitive procurement. Failure to follow the District's internal policies and failure to adhere to the requirements of 2 CFR ? 200.320(b) could result in unallowable purchases or questioned costs related to federal monies. The District should ensure they are following both their internal policies and Federal formal procurement methods when purchases will exceed the Simplified Acquisition Threshold.
Finding Number: 2021-004 Planned Corrective Action: The district will try to obtain 3 quotes when possible Anticipated Completion Date: 06/30/2022 Responsible Contact Person: Kelly Ziegler
FAC accepted this audit on May 5, 2021 — management decision was due November 5, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on March 13, 2017 — management decision was due September 13, 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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