EIN: 341089984
UEI: SNHPDR6MN1L3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 3, 2022. 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 3, 2022, which was (1510 days ago).
What is a management decision? →Noncompliance and Material Weakness ? Annual and Quarterly Special Reporting Finding Number: 2021-001 CFDA Number and Title: AL # 84.425E, 84.425F & 84.425NHigher Education Emergency Relief Fund Federal Award Year: 2021 Federal Agency: U.S. Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No The U.S. Department of Education (ED) requires all Higher Education Emergency Relief Fund (HEERF) to annually report how HEERF funds were utilized. ED developed the HEERF Data Collection Form that institutions must have used to satisfy the annual reporting requirement for HEERF I. This form collects information about how the school used its CARES Act Section 18004(a)(1), (a)(2), and (a)(3) HEERF I funds. The form was required to be submitted to ED via the Annual Report Data Collection System on February 8, 2021 and applied to the reporting period from March 13, 2020 through December 31, 2020. Additionally, the CARES, CRRSAA, and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms on the District's website. The forms must be conspicuously posted on the District's primary website on the same page the reports of the Institution of Higher Education?s (IHEs) activities as to the emergency financial aid grants to students (Student Aid Portion) are posted. A new, separate form must be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and checks the ?final report? box. IHEs must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. The District did not submit the annual HEERF Data Collection Form that was due February 8, 2021. Additionally, the District did not complete quarterly reporting forms during 2021 or post them to the District website covering the (a)(1) Institutional Portion or (a)(3) funds. The District was not aware that they had to file such reports. Failure to have procedures in place to complete annual and quarterly reporting requirements may results in the District being in non-compliance. The District should ensure there are procedures in place to complete and submit the required annual and quarterly reports as required by the grant agreement. Official?s Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Noncompliance and Material Weakness ? Annual and Quarterly Special Reporting Finding Number: 2021-001 CFDA Number and Title: AL # 84.425E, 84.425F & 84.425NHigher Education Emergency Relief Fund Federal Award Year: 2021 Federal Agency: U.S. Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No The U.S. Department of Education (ED) requires all Higher Education Emergency Relief Fund (HEERF) to annually report how HEERF funds were utilized. ED developed the HEERF Data Collection Form that institutions must have used to satisfy the annual reporting requirement for HEERF I. This form collects information about how the school used its CARES Act Section 18004(a)(1), (a)(2), and (a)(3) HEERF I funds. The form was required to be submitted to ED via the Annual Report Data Collection System on February 8, 2021 and applied to the reporting period from March 13, 2020 through December 31, 2020. Additionally, the CARES, CRRSAA, and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms on the District's website. The forms must be conspicuously posted on the District's primary website on the same page the reports of the Institution of Higher Education?s (IHEs) activities as to the emergency financial aid grants to students (Student Aid Portion) are posted. A new, separate form must be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and checks the ?final report? box. IHEs must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. The District did not submit the annual HEERF Data Collection Form that was due February 8, 2021. Additionally, the District did not complete quarterly reporting forms during 2021 or post them to the District website covering the (a)(1) Institutional Portion or (a)(3) funds. The District was not aware that they had to file such reports. Failure to have procedures in place to complete annual and quarterly reporting requirements may results in the District being in non-compliance. The District should ensure there are procedures in place to complete and submit the required annual and quarterly reports as required by the grant agreement. Official?s Response: See Corrective Action Plan.
Finding Number: 2021-001 Planned Corrective Action: The District will submit the HEERF Data Collection Form for the reporting period of March 13, 2020 through December 31, 2020 that was due February 8, 2021. The District will also make sure going forward to complete the quarterly public reporting forms for AL #84.425F & 84.425N. Anticipated Completion Date: 01/31/2022 Responsible Contact Person: Julie Smith, Treasurer
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