FAC Explorer

Audit 1416

FY End
2023-06-30
Total Expended
$14.60M
Findings
18
Programs
11
Organization: Pine Bush Central School District (NY)
Year: 2023 Accepted: 2023-10-26
Auditor: Nugent & Haeussler PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
755 2023-001 Significant Deficiency - A
756 2023-001 Significant Deficiency - A
757 2023-001 Significant Deficiency - A
758 2023-001 Significant Deficiency - A
759 2023-002 Significant Deficiency - A
760 2023-002 Significant Deficiency - A
761 2023-002 Significant Deficiency - A
762 2023-002 Significant Deficiency - A
763 2023-001 Significant Deficiency Yes A
577197 2023-001 Significant Deficiency - A
577198 2023-001 Significant Deficiency - A
577199 2023-001 Significant Deficiency - A
577200 2023-001 Significant Deficiency - A
577201 2023-002 Significant Deficiency - A
577202 2023-002 Significant Deficiency - A
577203 2023-002 Significant Deficiency - A
577204 2023-002 Significant Deficiency - A
577205 2023-001 Significant Deficiency Yes A

Programs

ALN Program Spent Major Findings
97.039 Hazard Mitigation Grant $628,566 - 0
84.425 Education Stabilization Fund $402,678 Yes 0
10.553 School Breakfast Program $355,306 - 0
84.027 Special Education_grants to States $274,561 Yes 2
84.367 Improving Teacher Quality State Grants $197,189 - 0
10.559 Summer Food Service Program for Children $191,028 - 0
10.555 National School Lunch Program $183,871 - 0
84.424 Student Support and Academic Enrichment Program $130,428 - 0
84.173 Special Education_preschool Grants $29,587 Yes 2
84.010 Title I Grants to Local Educational Agencies $5,000 - 0
10.649 Pandemic Ebt Administrative Costs $4,396 - 0

Contacts

Name Title Type
N3Q1HXEX1ZX1 Joseph Lenz Auditee
8457442031 Jennifer Capicchioni Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, which is described in Note 1 to the Districts accompanying financial statements, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, 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 in, or used in the preparation of, the financial statements. Because the schedule of expenditures of federal awards presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, change in net assets or cash flows of the District.Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The Districts policy is not to charge federal award programs with indirect costs. There is no other indirect cost allocation plan in effect. Matching costs (the Districts share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program.The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the Districts financial reporting system. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-002
The District made payments to subrecipients that should not have been made or were made for incorrect amounts.
Finding 2023-002
The District made payments to subrecipients that should not have been made or were made for incorrect amounts.
Finding 2023-002
The District made payments to subrecipients that should not have been made or were made for incorrect amounts.
Finding 2023-002
The District made payments to subrecipients that should not have been made or were made for incorrect amounts.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.
Finding 2023-002
The District made payments to subrecipients that should not have been made or were made for incorrect amounts.
Finding 2023-002
The District made payments to subrecipients that should not have been made or were made for incorrect amounts.
Finding 2023-002
The District made payments to subrecipients that should not have been made or were made for incorrect amounts.
Finding 2023-002
The District made payments to subrecipients that should not have been made or were made for incorrect amounts.
Finding 2023-001
The District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certification of the percentage of time they worked in the Federal award program however, they were not completed timely and not completed by all employees whose time was charged to the grants.