FAC Explorer

Audit 13773

FY End
2023-06-30
Total Expended
$2.65M
Findings
6
Programs
11
Organization: Odessa-Montour Central School District (NY)
Year: 2023 Accepted: 2024-01-25
Auditor: Insero & CO Cpa's LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10168 2023-002 - Yes C
10169 2023-002 - Yes C
10170 2023-002 - Yes C
586610 2023-002 - Yes C
586611 2023-002 - Yes C
586612 2023-002 - Yes C

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $572,410 Yes 0
10.555 National School Lunch Program $351,958 - 1
84.010 Title I Grants to Local Educational Agencies $305,308 - 0
10.553 School Breakfast Program $120,184 - 1
84.287 Twenty-First Century Community Learning Centers $60,713 - 0
10.649 Pandemic Ebt Administrative Costs $29,997 - 0
84.367 Improving Teacher Quality State Grants $25,061 - 0
84.424 Student Support and Academic Enrichment Program $18,625 - 0
10.559 Summer Food Service Program for Children $9,728 - 1
84.027 Special Education_grants to States $4,048 - 0
84.173 Special Education_preschool Grants $1,144 - 0

Contacts

Name Title Type
PZLJP7DJ3GE4 Lisa Kuhnel Auditee
6075834616 Benjamin Owens Auditor
No contacts on file

Notes to SEFA

Title: Matching Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the Odessa-Montour Central School District (the School District), an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore some amounts presented in this schedule may differ from amounts presented, or used, in preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. Matching costs, such as the School District's share of certain program costs, are not included in the reported expenditures.
Title: Non-Monetary Federal Program Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the Odessa-Montour Central School District (the School District), an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore some amounts presented in this schedule may differ from amounts presented, or used, in preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The School District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a “non-monetary program.” During the year ended June 30, 2023, the School District received $44,853 worth of commodities under the National School Lunch Program (ALN #10.555).
Title: Other Disclosures Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the Odessa-Montour Central School District (the School District), an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore some amounts presented in this schedule may differ from amounts presented, or used, in preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds has only a nominal value and is covered by the School District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end. No amounts were provided to subrecipients.

Finding Details

Finding 2023-002
Federal Award Findings and Questioned Costs 2023-002 School Food Account - Net Cash Resources Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. Cause: Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. Repeat Finding: The finding is a repeat of finding 2022-002 from the prior year. Recommendation: Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Increased wages (extending into 2023 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16.00 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. 2023-002 School Food Account - Net Cash Resources Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. The School District is not in compliance with 7 CFR §210.19(a). We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount.
Finding 2023-002
Federal Award Findings and Questioned Costs 2023-002 School Food Account - Net Cash Resources Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. Cause: Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. Repeat Finding: The finding is a repeat of finding 2022-002 from the prior year. Recommendation: Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Increased wages (extending into 2023 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16.00 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. 2023-002 School Food Account - Net Cash Resources Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. The School District is not in compliance with 7 CFR §210.19(a). We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount.
Finding 2023-002
Federal Award Findings and Questioned Costs 2023-002 School Food Account - Net Cash Resources Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. Cause: Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. Repeat Finding: The finding is a repeat of finding 2022-002 from the prior year. Recommendation: Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Increased wages (extending into 2023 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16.00 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. 2023-002 School Food Account - Net Cash Resources Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. The School District is not in compliance with 7 CFR §210.19(a). We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount.
Finding 2023-002
Federal Award Findings and Questioned Costs 2023-002 School Food Account - Net Cash Resources Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. Cause: Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. Repeat Finding: The finding is a repeat of finding 2022-002 from the prior year. Recommendation: Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Increased wages (extending into 2023 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16.00 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. 2023-002 School Food Account - Net Cash Resources Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. The School District is not in compliance with 7 CFR §210.19(a). We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount.
Finding 2023-002
Federal Award Findings and Questioned Costs 2023-002 School Food Account - Net Cash Resources Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. Cause: Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. Repeat Finding: The finding is a repeat of finding 2022-002 from the prior year. Recommendation: Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Increased wages (extending into 2023 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16.00 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. 2023-002 School Food Account - Net Cash Resources Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. The School District is not in compliance with 7 CFR §210.19(a). We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount.
Finding 2023-002
Federal Award Findings and Questioned Costs 2023-002 School Food Account - Net Cash Resources Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. Cause: Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. Repeat Finding: The finding is a repeat of finding 2022-002 from the prior year. Recommendation: Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Increased wages (extending into 2023 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16.00 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $596,010. 2023-002 School Food Account - Net Cash Resources Revenues exceeded expenditures by $116,899 and $292,661 in the School Lunch Fund for the years ended June 30, 2023 and 2022, respectively. The School District is not in compliance with 7 CFR §210.19(a). We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount.