EIN: 316402678
UEI: SLAGSMEB4XM8
Audited by: Auditor of State's Office
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 31, 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 October 1, 2026 (27 days from today).
What is a management decision? →Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Federal Government reimburses the District for meals served to eligible children as part of the Child Nutrition Cluster program. The District is required to determine a child's eligibility to receive program benefits. The District accepted both paper and online applications for free and reduced-price meals, and eligibility was determined based on factors such as family size and income. The District contracted with i3 Verticals to use their PaySchools system to determine eligibility for both types of applications, either completing an application in the system through their online account, or by using paper applications where the applications were manually input into PaySchools. Out of sixty applications tested, 4 were online applications, where the system determined the proper eligibility status and no control procedures were in place to ensure the system determined the proper eligibility status. Failure to implement controls over online eligibility applications could result in ineligible students receiving benefits. The District should implement control procedures and/or request a SOC 1 Type II report from PaySchools for online applications to ensure students are properly marked as paid, free or reduced.
Show full finding ▾Hide full finding ▴Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Federal Government reimburses the District for meals served to eligible children as part of the Child Nutrition Cluster program. The District is required to determine a child's eligibility to receive program benefits. The District accepted both paper and online applications for free and reduced-price meals, and eligibility was determined based on factors such as family size and income. The District contracted with i3 Verticals to use their PaySchools system to determine eligibility for both types of applications, either completing an application in the system through their online account, or by using paper applications where the applications were manually input into PaySchools. Out of sixty applications tested, 4 were online applications, where the system determined the proper eligibility status and no control procedures were in place to ensure the system determined the proper eligibility status. Failure to implement controls over online eligibility applications could result in ineligible students receiving benefits. The District should implement control procedures and/or request a SOC 1 Type II report from PaySchools for online applications to ensure students are properly marked as paid, free or reduced.
We have followed up with PaySchools and they have a target date of 4/30/26 for release of SOC Type II report, which should provide documentation on the effectiveness of their controls upon which we can rely when it comes to using their automated free and reduced application processing. In the meantime, our Food Service Supervisor will be reviewing all applications retroactive to the beginning of 2025-26.
FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on March 1, 2020 — management decision was due September 1, 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on February 20, 2018 — management decision was due August 20, 2018.
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 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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