EIN: 346005090
UEI: FMFFPX9VW327
Audited by: ZUPKA & ASSOCIATES
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 9, 2026 (54 days ago).
What is a management decision? →FAC accepted this audit on February 24, 2025 — management decision was due August 24, 2025.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on May 8, 2023 — management decision was due November 8, 2023.
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
FAC accepted this audit on May 6, 2021 — management decision was due November 6, 2021.
FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.
34 CFR section 200.19(b)(1)(i)-(iv)) states, in part, that each school must report graduation rate data to the State using the 4-year adjusted cohort rate. Ohio Department of Education Office of Grants Management further states that all reassignments require supporting documentation to be submitted to ODE and maintained by the District. A review of the student files within the District graduation cohort data revealed the District did not retain supporting documentation for removal from the graduation cohort for two of five (40%) students tested. Failure to maintain the complete student files resulted in a qualified federal program opinion. In addition, failure to maintain required records could jeopardize future funding and result in possible litigation.
Show full finding ▾Hide full finding ▴34 CFR section 200.19(b)(1)(i)-(iv)) states, in part, that each school must report graduation rate data to the State using the 4-year adjusted cohort rate. Ohio Department of Education Office of Grants Management further states that all reassignments require supporting documentation to be submitted to ODE and maintained by the District. A review of the student files within the District graduation cohort data revealed the District did not retain supporting documentation for removal from the graduation cohort for two of five (40%) students tested. Failure to maintain the complete student files resulted in a qualified federal program opinion. In addition, failure to maintain required records could jeopardize future funding and result in possible litigation.
Finding Number: 2019-001 Planned Corrective Action: The Treasurer will meet with all Board Office staff, Secretarial staff and Counseling staff to review the proper records retention policies and procedures. The Treasurer will also put in place to the procedures that no items will be removed from a students file, whether it be for completion of school or withdrawal, until the file has been sent to our Business Operation for scanning. There will be only one person responsible for removing documents from files, the Secretary at for Business Operations. Anticipated Completion Date: [04/30/2020] Responsible Contact Person: Craig A. McKendry, Treasurer
FAC accepted this audit on March 6, 2019 — management decision was due September 6, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 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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