FAC Explorer

Audit 15853

FY End
2023-06-30
Total Expended
$5.31M
Findings
6
Programs
13
Organization: Owego Apalachin Central School District (NY)
Year: 2023 Accepted: 2024-02-06
Auditor: Insero & CO Cpa's LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11913 2023-001 - Yes C
11914 2023-001 - Yes C
11915 2023-001 - Yes C
588355 2023-001 - Yes C
588356 2023-001 - Yes C
588357 2023-001 - Yes C

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $619,224 - 1
84.010 Title I Grants to Local Educational Agencies $357,189 - 0
10.553 School Breakfast Program $341,414 - 1
84.027 Special Education_grants to States $108,977 - 0
10.649 Pandemic Ebt Administrative Costs $68,442 - 0
10.559 Summer Food Service Program for Children $59,820 - 1
84.367 Improving Teacher Quality State Grants $52,068 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $37,969 - 0
84.424 Student Support and Academic Enrichment Program $28,461 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $20,000 - 0
84.173 Special Education_preschool Grants $12,134 - 0
84.425 Education Stabilization Fund $7,083 Yes 0
10.542 Pandemic Ebt Food Benefits $3,140 - 0

Contacts

Name Title Type
CFMVPK8D17Y8 Bob Farrell Auditee
6076876218 Evan Cleveland 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 Owego 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 Owego 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 $107,343 worth of commodities under the National School Lunch Program (ALN #10.555).
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the Owego 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 amounts were provided to subrecipients.
Title: Other Disclosures Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the Owego 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.

Finding Details

Finding 2023-001
Section III Federal Award Findings and Questioned Costs Finding 2023-001 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 three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $305,825. Cause: Revenues exceeded expenditures for the years ended June 30, 2022 and 2021 by $302,895 and $492,968, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $507,212 in the amount of $201,387 at June 30, 2023, and compares with the amounts over the allowable limit in years ended June 30, 2022 and 2021 of $420,899 and $476,480, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds, with $161,731 in outstanding encumbrances within its School Lunch Fund. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: 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. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Finding 2023-001
Section III Federal Award Findings and Questioned Costs Finding 2023-001 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 three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $305,825. Cause: Revenues exceeded expenditures for the years ended June 30, 2022 and 2021 by $302,895 and $492,968, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $507,212 in the amount of $201,387 at June 30, 2023, and compares with the amounts over the allowable limit in years ended June 30, 2022 and 2021 of $420,899 and $476,480, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds, with $161,731 in outstanding encumbrances within its School Lunch Fund. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: 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. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Finding 2023-001
Section III Federal Award Findings and Questioned Costs Finding 2023-001 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 three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $305,825. Cause: Revenues exceeded expenditures for the years ended June 30, 2022 and 2021 by $302,895 and $492,968, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $507,212 in the amount of $201,387 at June 30, 2023, and compares with the amounts over the allowable limit in years ended June 30, 2022 and 2021 of $420,899 and $476,480, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds, with $161,731 in outstanding encumbrances within its School Lunch Fund. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: 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. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Finding 2023-001
Section III Federal Award Findings and Questioned Costs Finding 2023-001 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 three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $305,825. Cause: Revenues exceeded expenditures for the years ended June 30, 2022 and 2021 by $302,895 and $492,968, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $507,212 in the amount of $201,387 at June 30, 2023, and compares with the amounts over the allowable limit in years ended June 30, 2022 and 2021 of $420,899 and $476,480, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds, with $161,731 in outstanding encumbrances within its School Lunch Fund. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: 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. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Finding 2023-001
Section III Federal Award Findings and Questioned Costs Finding 2023-001 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 three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $305,825. Cause: Revenues exceeded expenditures for the years ended June 30, 2022 and 2021 by $302,895 and $492,968, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $507,212 in the amount of $201,387 at June 30, 2023, and compares with the amounts over the allowable limit in years ended June 30, 2022 and 2021 of $420,899 and $476,480, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds, with $161,731 in outstanding encumbrances within its School Lunch Fund. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: 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. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Finding 2023-001
Section III Federal Award Findings and Questioned Costs Finding 2023-001 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 three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $305,825. Cause: Revenues exceeded expenditures for the years ended June 30, 2022 and 2021 by $302,895 and $492,968, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $507,212 in the amount of $201,387 at June 30, 2023, and compares with the amounts over the allowable limit in years ended June 30, 2022 and 2021 of $420,899 and $476,480, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds, with $161,731 in outstanding encumbrances within its School Lunch Fund. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: 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. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.