EIN: 346400519
UEI: CKQ9G63CT6J5
Audited by: Keith Faber, Auditor of State
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 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 August 17, 2026 (14 days ago).
What is a management decision? →FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.
FAC accepted this audit on May 9, 2024 — management decision was due November 9, 2024.
Finding Number: 2023-002 AL Number and Title: Education Stabilization Fund – AL# 84.425 Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d) which requires that: Procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements: 1. Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. 2. A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years. 3. A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. 4. Adequate maintenance procedures must be developed to keep the property in good condition. 5. If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return. The School District purchased 6 buses at a total amount of $643,208 with funds from the ARP ESSER grant and due to deficiencies in inventory controls, failed to add the assets to the District inventory system. The lack of maintaining the required property records not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The School District should review the Equipment Inventory System and make the proper adjustments to include all assets purchased with ARP ESSER Funds. Officials’ Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number: 2023-002 AL Number and Title: Education Stabilization Fund – AL# 84.425 Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Education Compliance Requirement: Equipment and Real Property Management Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 3474.1 gives regulatory effect to the Department of Education for 2 CFR § 200.313(d) which requires that: Procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements: 1. Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. 2. A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years. 3. A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. 4. Adequate maintenance procedures must be developed to keep the property in good condition. 5. If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return. The School District purchased 6 buses at a total amount of $643,208 with funds from the ARP ESSER grant and due to deficiencies in inventory controls, failed to add the assets to the District inventory system. The lack of maintaining the required property records not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The School District should review the Equipment Inventory System and make the proper adjustments to include all assets purchased with ARP ESSER Funds. Officials’ Response: See corrective action plan.
Finding Number: 2023-002 Planned Corrective Action: Management will update the District’s inventory records to include the six new school buses. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Dan Russomanno, Treasurer
FAC accepted this audit on May 3, 2023 — management decision was due November 3, 2023.
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
FAC accepted this audit on February 5, 2019 — management decision was due August 5, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 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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