EIN: 346400867
UEI: M4BFAU5SZGG3
Audited by: Clark Schaefer Hackett
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 15, 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 July 15, 2025 (413 days ago).
What is a management decision? →FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on July 12, 2022 — management decision was due January 12, 2023.
Noncompliance and Significant Deficiency 2 CFR ?400.1 gives regulatory effect to the Department of Agriculture for 2 CFR ?200.305 (b) which requires that for non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. Except as noted elsewhere in this part, Federal agencies must require recipients to use only Office of Management and Budget (OMB) approved, government-wide information collection requests to request payment. 2 CFR ?200.305 (b)(3) states, Reimbursement is the preferred method when the requirements in this paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per ?200.208, or when the non-Federal entity requests payment by reimbursement. District Policy po6112 Cash Management of Grants requires the District to use forms and procedures required by the grantor agency or pass-through entity to request payment. The District shall request grant fund payments in accordance with the provisions of the grant. The District did not have the proper internal controls in place to verify that documentation of actual meals served for breakfast or lunch were accurately reported on the monthly site claim forms submitted to the Ohio Department of Education (ODE) for reimbursement. The District?s documentation (daily tick-mark tally sheets) of breakfasts and lunches served did not agree to the breakfasts and lunches served reported on site claim forms for the months of October 2020, January 2021 and April 2021. As a result, the site claim forms submitted by the District to ODE for the months of October 2020, January 2021 and April 2021 reported a total of 1,190 more breakfasts and 517 more lunches than what were recorded on the supporting documentation maintained by the District. Failing to have the appropriate controls in place may result in the District receiving reimbursement for more meals than what were actually served. Prior to submitting the monthly site claim forms for reimbursement, the District should verify the number of breakfasts and lunches served are supported by the daily tick-mark tally sheets.
Show full finding ▾Hide full finding ▴Noncompliance and Significant Deficiency 2 CFR ?400.1 gives regulatory effect to the Department of Agriculture for 2 CFR ?200.305 (b) which requires that for non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. Except as noted elsewhere in this part, Federal agencies must require recipients to use only Office of Management and Budget (OMB) approved, government-wide information collection requests to request payment. 2 CFR ?200.305 (b)(3) states, Reimbursement is the preferred method when the requirements in this paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per ?200.208, or when the non-Federal entity requests payment by reimbursement. District Policy po6112 Cash Management of Grants requires the District to use forms and procedures required by the grantor agency or pass-through entity to request payment. The District shall request grant fund payments in accordance with the provisions of the grant. The District did not have the proper internal controls in place to verify that documentation of actual meals served for breakfast or lunch were accurately reported on the monthly site claim forms submitted to the Ohio Department of Education (ODE) for reimbursement. The District?s documentation (daily tick-mark tally sheets) of breakfasts and lunches served did not agree to the breakfasts and lunches served reported on site claim forms for the months of October 2020, January 2021 and April 2021. As a result, the site claim forms submitted by the District to ODE for the months of October 2020, January 2021 and April 2021 reported a total of 1,190 more breakfasts and 517 more lunches than what were recorded on the supporting documentation maintained by the District. Failing to have the appropriate controls in place may result in the District receiving reimbursement for more meals than what were actually served. Prior to submitting the monthly site claim forms for reimbursement, the District should verify the number of breakfasts and lunches served are supported by the daily tick-mark tally sheets.
According to Sodexo which is the company that provides food service management services to the District: In regards to the meal count verification process, we have added some additional safeguards to ensure counts and claims are accurate. Previously, we used a tik sheet to count the meals, and that information was then passed on to be entered into the financial reporting system. We have changed to the process and added some additional checks to the system to help eliminate errors. Under normal NSLP programs, the POS system acts as the tracking and reporting system for all me sales. Being in the SSO meal service mode currently, we do not utilize the POS for tracking meals. We currently use a clicker system to count the student meals as they come through the line. This daily information is then added to a power app spreadsheet to track the information. These numbers are also verified utilizing a system called primeroedge, our meal and nutrition software. Those counts ae then sent for entry into the financial and claiming programs. These added steps help ensure that our accounting practices are done in a way to ensure accuracy.
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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