EIN: 316400690
UEI: FJKMD7P7TRJ5
Audited by: Wilson, Shannon and Snow, 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 January 12, 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 July 12, 2026 (53 days ago).
What is a management decision? →FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on April 26, 2022 — management decision was due October 26, 2022.
FAC accepted this audit on April 4, 2021 — management decision was due October 4, 2021.
FAC accepted this audit on April 28, 2020 — management decision was due October 28, 2020.
2 CFR ? 200.320(b) states; ?Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.? Ohio Rev. Code ? 149.351 requires that all records that are the property of the public office shall not be removed, destroyed, mutilated, transferred, or otherwise damaged or disposed of, in whole or in part, except as provided by law or under the rules adopted by the records commission provided for under Ohio Rev. Code ? 149.38 through 149.42. In January 2017, the District adopted a policy to define the threshold used in evaluating the methods of procurement to be followed. The policy of the District states, ?Small purchase procedures provide for relatively simple and informal procurement methods for securing services, supplies, and other property that does not exceed the competitive bid threshold of $250,000. Small purchase procedures require that price or rate quotations shall be obtained from three (3) qualified sources. In October of 2018, the District hired a vendor to replace an old freezer; however, the District did not maintain three price and/or rate quotations as some documents were lost in the move between admin. buildings. Failure to maintain underlying documentation demonstrating procurement provisions of 2 CFR ? 200.320(b) and failure to safeguard records in accordance with Ohio Rev. Code ? 149.351, as well as, adhering to the District?s internal policy on small purchases resulted in a qualification over Procurement, Suspension, and Debarment. We recommend the District ensure price quotations are obtained and maintained for small purchases. In addition, the District should evaluate their internal control process for maintaining all accounting records, specifically those documents that help ensure compliance with Federal regulations.
Show full finding ▾Hide full finding ▴2 CFR ? 200.320(b) states; ?Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.? Ohio Rev. Code ? 149.351 requires that all records that are the property of the public office shall not be removed, destroyed, mutilated, transferred, or otherwise damaged or disposed of, in whole or in part, except as provided by law or under the rules adopted by the records commission provided for under Ohio Rev. Code ? 149.38 through 149.42. In January 2017, the District adopted a policy to define the threshold used in evaluating the methods of procurement to be followed. The policy of the District states, ?Small purchase procedures provide for relatively simple and informal procurement methods for securing services, supplies, and other property that does not exceed the competitive bid threshold of $250,000. Small purchase procedures require that price or rate quotations shall be obtained from three (3) qualified sources. In October of 2018, the District hired a vendor to replace an old freezer; however, the District did not maintain three price and/or rate quotations as some documents were lost in the move between admin. buildings. Failure to maintain underlying documentation demonstrating procurement provisions of 2 CFR ? 200.320(b) and failure to safeguard records in accordance with Ohio Rev. Code ? 149.351, as well as, adhering to the District?s internal policy on small purchases resulted in a qualification over Procurement, Suspension, and Debarment. We recommend the District ensure price quotations are obtained and maintained for small purchases. In addition, the District should evaluate their internal control process for maintaining all accounting records, specifically those documents that help ensure compliance with Federal regulations.
To ensure procurement procedures for small purchases up to $250,000 are properly maintained, the purchaser will upload the three competitive quotes along with the winning bid purchase request in SC View; our paperless purchase system. The upload of quotes will allow the Treasurer or designee to review and verify competitive quotes were obtained as required prior to authorizing the purchase commitment as a purchase order. Note: SC View is a paperless purchase system that maintains all supporting document according to our record retention schedule.
FAC accepted this audit on February 7, 2019 — management decision was due August 7, 2019.
FAC accepted this audit on February 6, 2018 — management decision was due August 6, 2018.
FAC accepted this audit on March 7, 2017 — management decision was due September 7, 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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