EIN: 346002738
UEI: GT1KSCUUP1J7
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 2, 2025. 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 June 2, 2026 (81 days ago).
What is a management decision? →CFR § 200.404 Reasonable Costs Finding Number: 2023-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund – Elementary and Secondary Education Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Education Compliance Requirement: 2 CFR § 200.404 Pass-Through Entity: Ohio Department of Education & Workforce Repeat Finding from Prior Audit? No A-Noncompliance and Material Weakness 2 CFR § 200.404 states that a cost is reasonable if it does not exceed an amount that a prudent person would incur under the circumstances prevailing when the decision was made to incur the cost. In determining the reasonableness of a given cost, consideration must be given to the following: (a) Whether the cost is generally recognized as ordinary and necessary for the recipient's or subrecipient's operation or the proper and efficient performance of the Federal award; (b) The restraints or requirements imposed by such factors as sound business practices; arm's-length bargaining; Federal, State, local, tribal, and other laws and regulations; and terms and conditions of the Federal award; (c) Market prices for comparable costs for the geographic area; (d) Whether the individuals concerned acted with prudence in the circumstances considering their responsibilities to the recipient or subrecipient, its employees, its students or membership (if applicable), the public at large, and the Federal Government; and (e) Whether the cost represents a deviation from the recipient's or subrecipient's established written policies and procedures for incurring costs. The District used Federal American Rescue Plan Elementary and Secondary School Emergency Relief (ESSER) grant funding in the amount of $8,648 for airfare for three employees to attend a three-day professional development conference in Rwanda, Africa. Because there were options for professional development conferences with similar content that did not require overseas travel, this expenditure does not meet the prudent person test and the cost of the airfare is deemed excessive in relation to the guidelines above. Furthermore, the use of Federal funding for unallowable expenditure such as this indicates a lack of effective controls over compliance with Federal Allowable Cost/Cost Principle requirements. District management should review all grant award documents in order to execute policies and procedures which help ensure compliance with grant requirements including reasonableness of all expenditures.
Show full finding ▾Hide full finding ▴CFR § 200.404 Reasonable Costs Finding Number: 2023-003 Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund – Elementary and Secondary Education Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Education Compliance Requirement: 2 CFR § 200.404 Pass-Through Entity: Ohio Department of Education & Workforce Repeat Finding from Prior Audit? No A-Noncompliance and Material Weakness 2 CFR § 200.404 states that a cost is reasonable if it does not exceed an amount that a prudent person would incur under the circumstances prevailing when the decision was made to incur the cost. In determining the reasonableness of a given cost, consideration must be given to the following: (a) Whether the cost is generally recognized as ordinary and necessary for the recipient's or subrecipient's operation or the proper and efficient performance of the Federal award; (b) The restraints or requirements imposed by such factors as sound business practices; arm's-length bargaining; Federal, State, local, tribal, and other laws and regulations; and terms and conditions of the Federal award; (c) Market prices for comparable costs for the geographic area; (d) Whether the individuals concerned acted with prudence in the circumstances considering their responsibilities to the recipient or subrecipient, its employees, its students or membership (if applicable), the public at large, and the Federal Government; and (e) Whether the cost represents a deviation from the recipient's or subrecipient's established written policies and procedures for incurring costs. The District used Federal American Rescue Plan Elementary and Secondary School Emergency Relief (ESSER) grant funding in the amount of $8,648 for airfare for three employees to attend a three-day professional development conference in Rwanda, Africa. Because there were options for professional development conferences with similar content that did not require overseas travel, this expenditure does not meet the prudent person test and the cost of the airfare is deemed excessive in relation to the guidelines above. Furthermore, the use of Federal funding for unallowable expenditure such as this indicates a lack of effective controls over compliance with Federal Allowable Cost/Cost Principle requirements. District management should review all grant award documents in order to execute policies and procedures which help ensure compliance with grant requirements including reasonableness of all expenditures.
Grants are looked at for compliance and ensures proper spending and documentation.
FAC accepted this audit on April 16, 2024 — management decision was due October 16, 2024.
Noncompliance/Material Weakness – Questioned Cost 2 C.F.R. § 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. § 200.430 which states, in part, that costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities. In addition, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The District recorded and expenditure adjustment reclassifying payroll and benefit expenditures from the General Fund to the Special Education – Grants to State (IDEA, Part B) in the amount $209,856. The District was not able to provide which employees these expenses related to, therefor no documentation existed to conclude that the expenditures related to special education activities. The $209,856 from Special Education – Grants to State (IDEA, Part B) is considered a questioned cost. Failure to maintain the appropriate clear and concise supporting documentation for infrequent and unusual transaction could result in questioned costs and reduced future federal funding or the requirement to repay the Ohio Department of Education and Workforce. We recommend the District implement additional control procedures that ensure any expenditure adjustment maintains adequate supporting documentation.
Show full finding ▾Hide full finding ▴Noncompliance/Material Weakness – Questioned Cost 2 C.F.R. § 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. § 200.430 which states, in part, that costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities. In addition, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The District recorded and expenditure adjustment reclassifying payroll and benefit expenditures from the General Fund to the Special Education – Grants to State (IDEA, Part B) in the amount $209,856. The District was not able to provide which employees these expenses related to, therefor no documentation existed to conclude that the expenditures related to special education activities. The $209,856 from Special Education – Grants to State (IDEA, Part B) is considered a questioned cost. Failure to maintain the appropriate clear and concise supporting documentation for infrequent and unusual transaction could result in questioned costs and reduced future federal funding or the requirement to repay the Ohio Department of Education and Workforce. We recommend the District implement additional control procedures that ensure any expenditure adjustment maintains adequate supporting documentation.
The District will review the Uniform Guidance requirements and ensure all expenditure adjustments are well supported with information to help ensure the federal monies are used on program activities as prescribed in the grant agreements.
Noncompliance/Material Weakness – Schedule of Expenditures of Federal Awards 2 CFR §200.510(b) states, in part, that the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with §200.502 Basis for determining Federal awards expended. At a minimum, the schedule must: a) List individual federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. f) Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in §200.414. The District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $4,752,800. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the District and could jeopardize future federal funding. Adjustments were made to the Schedule of Expenditures of Federal Awards. We recommend the District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Show full finding ▾Hide full finding ▴Noncompliance/Material Weakness – Schedule of Expenditures of Federal Awards 2 CFR §200.510(b) states, in part, that the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with §200.502 Basis for determining Federal awards expended. At a minimum, the schedule must: a) List individual federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. f) Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in §200.414. The District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $4,752,800. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the District and could jeopardize future federal funding. Adjustments were made to the Schedule of Expenditures of Federal Awards. We recommend the District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.