LISBON — The latest state audit for the Lisbon village school district included findings for recovery related to some mistakes made related to charges for meals provided to the Opportunity School and Robert Bycroft School.

“Everything for the findings for recovery was fixed before the audit was done,” Lisbon village school district Treasurer Jennifer Coldsnow said.

According to the recently released audit,which covered July 1, 2024 to June 30, 2025, the school district provides meals to the Columbiana County Educational Service Center for the Opportunity School. During fiscal year 2025, the ESC was undercharged for the meals, causing the ESC to owe the school district $639.80. A finding for recovery was issued against the ESC in favor of the Lisbon school district’s food service fund and the full amount was already repaid under the audit.

Apparently the vended meal agreement said the price was supposed to be $4.75 per lunch and $2.40 per breakfast, but for all months in fiscal year 2025 except

for February 2025, the district charged the ESC $2.30 per breakfast and $4.60 per lunch.

For the CCBDD for Robert Bycroft School meals, the CCBDD paid the August 2024 and September 2024 invoices twice, resulting in the Lisbon school district receiving an additional $7,934.90. The district also miscalculated the February 2025 invoice resulting in the CCBDD being undercharged by $1,376.15. The district also failed to include a rate for salads in the vended meal agreement or establish an approved upon rate.

As a result, a finding for recovery was issued against the Lisbon school district for $6,558.75 in favor of the CCBDD and the full amount was already repaid under the audit.

The findings said the district should establish and implement procedures to review food service rates and invoices to verify proper amounts are billed and collected.

When asked how something similar will be avoided in the future, Coldsnow said her office wasn’t doing the billing related to meal agreements with the ESC or CCBDD, but now they are.

The official response outlined in the audit by the school district noted that all identified amounts were repaid under the audit and corrective measures implemented include an annual review before the start of the fiscal year for vended meal agreements to confirm the meal rates and all items offered. Rates will be documented in a board-approved contract before billing begins.

An invoice review process has been established also, with each invoice to be independently verified against the vended meal agreement, approved meal rates and monthly meal count documentation. Payments will be reconciled to invoiced amounts to ensure accuracy and promptly identify overpayments, underpayments or duplicate payments. The treasurer’s office will also conduct periodic reviews of food service billing to confirm compliance with agreements and Ohio Revised Code requirements.

“The district is committed to maintaining accurate billing practices and safeguarding public funds. These enhanced procedures will strengthen oversight and ensure that all amounts are properly billed, collected and documented going forward,” the district response in the audit said.

Coldsnow said there was a mistake and it’s been corrected.

Those were the only issues found in the audit.

“We do a great job in our office and sometimes things are challenging, but we do a great job,” Coldsnow said.

Lisbon is a small district and the treasurer’s office includes just Coldsnow and assistant treasurer Terry Woyan, who she said does a great job. Coldsnow also gave praise to the school board and Superintendent Joe Siefke, saying she’s so happy to work with them.

“We’re doing the best we can,” she said.