FAC Explorer

Audit 17564

FY End
2022-06-30
Total Expended
$2.61M
Findings
4
Programs
10
Organization: Union Spriings Central School District (NY)
Year: 2022 Accepted: 2022-11-20
Auditor: Insero & CO Cpa's LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
13030 2022-001 - Yes C
13031 2022-001 - Yes C
589472 2022-001 - Yes C
589473 2022-001 - Yes C

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.79M Yes 0
10.555 National School Lunch Program $267,931 - 1
84.027 Special Education_grants to States $218,759 - 0
84.010 Title I Grants to Local Educational Agencies $141,954 - 0
10.553 School Breakfast Program $118,567 - 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $31,938 - 0
84.367 Improving Teacher Quality State Grants $22,860 - 0
84.424 Student Support and Academic Enrichment Program $8,146 - 0
84.173 Special Education_preschool Grants $3,846 - 0
10.542 Pandemic Ebt Food Benefits $1,202 - 0

Contacts

Name Title Type
N3FJLC9RYUR5 Michael Wurster Auditee
3158894101 Ben Owens Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards presents the activity of all Federal awards programs administered by the Union Springs Central School District (the School District), an entity as defined in Note 1 to the School Districts 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. Note 2 Basis of Accounting 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 in, or used in, preparation of the financial statements. Note 3 Indirect Costs 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. Note 4 Matching Costs Matching costs, such as the School Districts share of certain program costs, are not included in the reported expenditures. Note 5 Non-Monetary Federal Program 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, 2022, the School District received $25,739 worth of commodities under the National School Lunch Program (ALN #10.555). Note 6 Subrecipients No amounts were provided to subrecipients. Note 7 Other Disclosures 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 Districts casualty insurance policies. There were no loans or loan guarantees outstanding at year end. Note 8 Prior Year Expenditures During the year ended June 30, 2022, the School District recorded expenditures of $31,938 under the (COVID-19) Disaster Grant- Public Assistant (Presidentially Declared Disasters) Program (ALN #97.036), of this amount $31,938 represented expenditures incurred in a prior year. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Condition: At June 30, 2022, net cash resources in the school lunch fund exceeded the allowable limit cash by $58,879. 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 ?210.19(a). Cause: The School Lunch Fund continued to have revenues in excess of expenses for the 2021-2022 fiscal year creating excess cash resources in the Fund. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-001 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. Response/Board Action: Due to the Pandemic, the operations of the School Lunch Fund were significantly altered. These changes included lower cost alternatives, staffing changes and other changes that contributed to an operating surplus in the current year. That surplus is anticipated to be utilized in the subsequent year to further benefit the program.
Finding 2022-001
Condition: At June 30, 2022, net cash resources in the school lunch fund exceeded the allowable limit cash by $58,879. 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 ?210.19(a). Cause: The School Lunch Fund continued to have revenues in excess of expenses for the 2021-2022 fiscal year creating excess cash resources in the Fund. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-001 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. Response/Board Action: Due to the Pandemic, the operations of the School Lunch Fund were significantly altered. These changes included lower cost alternatives, staffing changes and other changes that contributed to an operating surplus in the current year. That surplus is anticipated to be utilized in the subsequent year to further benefit the program.
Finding 2022-001
Condition: At June 30, 2022, net cash resources in the school lunch fund exceeded the allowable limit cash by $58,879. 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 ?210.19(a). Cause: The School Lunch Fund continued to have revenues in excess of expenses for the 2021-2022 fiscal year creating excess cash resources in the Fund. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-001 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. Response/Board Action: Due to the Pandemic, the operations of the School Lunch Fund were significantly altered. These changes included lower cost alternatives, staffing changes and other changes that contributed to an operating surplus in the current year. That surplus is anticipated to be utilized in the subsequent year to further benefit the program.
Finding 2022-001
Condition: At June 30, 2022, net cash resources in the school lunch fund exceeded the allowable limit cash by $58,879. 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 ?210.19(a). Cause: The School Lunch Fund continued to have revenues in excess of expenses for the 2021-2022 fiscal year creating excess cash resources in the Fund. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-001 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. Response/Board Action: Due to the Pandemic, the operations of the School Lunch Fund were significantly altered. These changes included lower cost alternatives, staffing changes and other changes that contributed to an operating surplus in the current year. That surplus is anticipated to be utilized in the subsequent year to further benefit the program.