FAC Explorer

Audit 15739

FY End
2023-06-30
Total Expended
$1.88M
Findings
2
Programs
10
Organization: Dunellen School District (NJ)
Year: 2023 Accepted: 2024-02-06
Auditor: Ardito & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11870 2023-002 - - C
588312 2023-002 - - C

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $771,800 Yes 0
10.555 National School Lunch Program $496,537 - 0
84.027 Special Education_grants to States $264,671 - 1
84.010 Title I Grants to Local Educational Agencies $220,942 - 0
10.553 School Breakfast Program $40,349 - 0
84.367 Improving Teacher Quality State Grants $33,997 - 0
84.424 Student Support and Academic Enrichment Program $32,531 - 0
93.778 Medical Assistance Program $10,848 - 0
84.173 Special Education_preschool Grants $7,881 - 0
84.365 English Language Acquisition State Grants $-297 - 0

Contacts

Name Title Type
W3RZWGBFPKZ8 Rich Pepe Auditee
7324005900 Anthony Ardito Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Federal Awards are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-002
Criteria or Specific Requirement: Cash reciepts for federal grants should be requested to be paid on a reimbursement basis subsequent to federal grant expenditures. Condition: Requests for federal grant payments (draw downs) exceeded expenditures for various programs. Grant awards were drawn down without supporting documentation for related expenditures. Related expenditures were encumbured and disbursed in the subsequent fiscal year. Questioned Costs: N/A Context: The excess draw downs of $69,060 are 5.3% of federal expenditures. Effect: Excess cash of $69,060 was drawn down in advance of the related expenditure. Cause: Lack of controls over federal grant cash management monitoring. Recommendation: The board should monitor federal programs and request cash reimbursements subsequent to the program expenditure. Views of management and planned corrective actions: The district plans to develop controls to request grant award payments on a reimbursement basis.
Finding 2023-002
Criteria or Specific Requirement: Cash reciepts for federal grants should be requested to be paid on a reimbursement basis subsequent to federal grant expenditures. Condition: Requests for federal grant payments (draw downs) exceeded expenditures for various programs. Grant awards were drawn down without supporting documentation for related expenditures. Related expenditures were encumbured and disbursed in the subsequent fiscal year. Questioned Costs: N/A Context: The excess draw downs of $69,060 are 5.3% of federal expenditures. Effect: Excess cash of $69,060 was drawn down in advance of the related expenditure. Cause: Lack of controls over federal grant cash management monitoring. Recommendation: The board should monitor federal programs and request cash reimbursements subsequent to the program expenditure. Views of management and planned corrective actions: The district plans to develop controls to request grant award payments on a reimbursement basis.