EIN: 346400902
UEI: KBE8P9ZG68K3
Audited by: Keith Faber, Auditor of State
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on July 7, 2025 — management decision was due January 7, 2026.
2 CFR 1000.10 gives regulatory effect to the U.S. Department of Treasury for 2 CFR 200.332 which states, in part, pass-through entities must ensure every subaward includes requirements that the pass-through entity imposes on the subrecipient in order for the pass-through entity to meet its own responsibility to the Federal awarding agency including identification of any required financial and performance reports. The grant’s pass-through entity is the Ohio Office of Budget and Management (OBM). State Fiscal Recovery Funds K-12 School Safety Grants Frequently Asked Questions require recipient schools to complete quarterly financial status reports via the OBM grants portal until they have spent all funds and completed their projects. Recipient schools are also required to split their expenditures across their entire district into two categories, capitalized and non-capitalized expenditures. The District did not have proper internal controls in place to ensure the accuracy of the quarterly financial status reports. During testing of quarterly financial status reports for the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027), the District did not report $175,227 of capitalized expenditures as Amount Spent on Real Property / Construction Capitalized Improvements on the July 1, 2023 through September 30, 2023 ($53,952), the October 1, 2023 through December 31, 2023 ($121,113), and the January 1, 2024 through March 31, 2024 ($162) quarterly financial status reports. Failure to have the proper controls in place to ensure the accurate submission of the quarterly financial status reports could result in Treasury taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure the quarterly expenditure reports are accurate.
Show full finding ▾Hide full finding ▴2 CFR 1000.10 gives regulatory effect to the U.S. Department of Treasury for 2 CFR 200.332 which states, in part, pass-through entities must ensure every subaward includes requirements that the pass-through entity imposes on the subrecipient in order for the pass-through entity to meet its own responsibility to the Federal awarding agency including identification of any required financial and performance reports. The grant’s pass-through entity is the Ohio Office of Budget and Management (OBM). State Fiscal Recovery Funds K-12 School Safety Grants Frequently Asked Questions require recipient schools to complete quarterly financial status reports via the OBM grants portal until they have spent all funds and completed their projects. Recipient schools are also required to split their expenditures across their entire district into two categories, capitalized and non-capitalized expenditures. The District did not have proper internal controls in place to ensure the accuracy of the quarterly financial status reports. During testing of quarterly financial status reports for the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027), the District did not report $175,227 of capitalized expenditures as Amount Spent on Real Property / Construction Capitalized Improvements on the July 1, 2023 through September 30, 2023 ($53,952), the October 1, 2023 through December 31, 2023 ($121,113), and the January 1, 2024 through March 31, 2024 ($162) quarterly financial status reports. Failure to have the proper controls in place to ensure the accurate submission of the quarterly financial status reports could result in Treasury taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure the quarterly expenditure reports are accurate.
The District already had an established security system and upgraded to an I.D. security system. Therefore, the reported grant expenditures were submitted and approved by the OFCC Safety Grant Committee as non-capitalized expenses. The Treasurer will properly report capitalized expenses for grant reporting in future expenditures.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on May 22, 2023 — management decision was due November 22, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on March 9, 2021 — management decision was due September 9, 2021.
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on March 15, 2017 — management decision was due September 15, 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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