FAC Explorer

Audit 174608

FY End
2022-06-30
Total Expended
$2.03M
Findings
4
Programs
12
Organization: School District of the Borough of Ramsey (NJ)
Year: 2022 Accepted: 2023-03-14
Auditor: Wielkotz & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
206019 2022-001 - - L
206020 2022-001 - - L
782461 2022-001 - - L
782462 2022-001 - - L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $769,772 Yes 0
10.555 National School Lunch Program $752,792 Yes 1
84.425 Education Stabilization Fund $293,328 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $61,488 - 0
84.173 Special Education_preschool Grants $45,984 Yes 0
84.010 Title I Grants to Local Educational Agencies $38,110 - 0
93.778 Medical Assistance Program $21,303 - 0
10.553 School Breakfast Program $13,603 Yes 1
84.367 Improving Teacher Quality State Grants $12,875 - 0
84.365 English Language Acquisition State Grants $11,177 - 0
84.424 Student Support and Academic Enrichment Program $8,732 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
JMHBL5ZH8YW1 Tom O'Hern Auditee
2017852300 Steven Wielkotz Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedules of expenditures of Federal Awards are presented on the budgetary basis of accounting with the exception of programs recorded in the food service fund, which are presented using the accrual basis of accounting. The information in this schedule 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) and N.J. OMB Circular 15-08. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.The basic financial statements present the general fund and special revenue fund on a GAAP basis. Budgetary comparison statements or schedules (RSI) are presented for the general fund and special revenue fund to demonstrate finance-related legal compliance in which certain revenue is permitted by law or grant agreement to be recognized in the audit year, whereas for GAAP reporting, revenue is not recognized until the subsequent year or when expenditures have been made. The general fund is presented in the accompanying schedules on the modified accrual basis. The special revenue fund is presented in the accompanying schedules on the grant accounting budgetary basis which recognizes encumbrances as expenditures and also recognizes the related revenues, whereas the GAAP basis does not. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 Information on the federal program: School Breakfast Program, CFDA #10.553, FAIN #221NJ304N1099, Grant Period 7/1/21-6/30/22. National School Lunch Program, CFDA #15.555, FAIN #221NJ304N1099, Grant Period 7/1/216/30/22. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Effect: The District did not receive reimbursements that it was entitled to which is an instance of noncompliance with the program requirements. Cause: There were instances in which the incorrect number of meals served were entered into the SNEARS system. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records.
Finding 2022-001
Finding 2022-001 Information on the federal program: School Breakfast Program, CFDA #10.553, FAIN #221NJ304N1099, Grant Period 7/1/21-6/30/22. National School Lunch Program, CFDA #15.555, FAIN #221NJ304N1099, Grant Period 7/1/216/30/22. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Effect: The District did not receive reimbursements that it was entitled to which is an instance of noncompliance with the program requirements. Cause: There were instances in which the incorrect number of meals served were entered into the SNEARS system. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records.
Finding 2022-001
Finding 2022-001 Information on the federal program: School Breakfast Program, CFDA #10.553, FAIN #221NJ304N1099, Grant Period 7/1/21-6/30/22. National School Lunch Program, CFDA #15.555, FAIN #221NJ304N1099, Grant Period 7/1/216/30/22. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Effect: The District did not receive reimbursements that it was entitled to which is an instance of noncompliance with the program requirements. Cause: There were instances in which the incorrect number of meals served were entered into the SNEARS system. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records.
Finding 2022-001
Finding 2022-001 Information on the federal program: School Breakfast Program, CFDA #10.553, FAIN #221NJ304N1099, Grant Period 7/1/21-6/30/22. National School Lunch Program, CFDA #15.555, FAIN #221NJ304N1099, Grant Period 7/1/216/30/22. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Effect: The District did not receive reimbursements that it was entitled to which is an instance of noncompliance with the program requirements. Cause: There were instances in which the incorrect number of meals served were entered into the SNEARS system. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records.