FAC Explorer

Audit 18048

FY End
2022-06-30
Total Expended
$1.38M
Findings
6
Programs
9
Organization: Germantown Csd (NY)
Year: 2022 Accepted: 2023-06-06
Auditor: West & Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21349 2022-001 Material Weakness - B
21350 2022-001 Material Weakness - B
21351 2022-001 Material Weakness - B
597791 2022-001 Material Weakness - B
597792 2022-001 Material Weakness - B
597793 2022-001 Material Weakness - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $411,941 Yes 1
84.027 Special Education_grants to States $161,807 - 0
84.010 Title I Grants to Local Educational Agencies $70,426 - 0
10.553 School Breakfast Program $49,761 - 0
84.358 Rural Education $36,777 - 0
10.555 National School Lunch Program $15,604 - 0
84.367 Improving Teacher Quality State Grants $12,605 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education_preschool Grants $4,100 - 0

Contacts

Name Title Type
RLGMKFVHL9T5 Ryan Smith Auditee
5185376281 Michael Rossi Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.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. Certain of the Districts federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. 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: Y Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were provided to subrecipients.
Title: FOOD DISTRIBUTION 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.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. Certain of the Districts federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. 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: Y Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the District had food commodities totaling $2,983 in inventory.
Title: CLUSTERS 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.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. Certain of the Districts federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. 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: Y Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Special Education Cluster consists of Special Education Grants to States and Special Education Preschool Grants. The Child Nutrition Cluster consists of Food Distribution, School Breakfast Program and National School Lunch Program.

Finding Details

Finding 2022-001
Finding 2022-001 ? Allowable Costs/Cost Principles Federal Award & Specific Award Identification U.S. Department of Education Passed through the New York State Department of Education Program Name: COVID-19 Education Stabilization Funds Assistance Listings: 84.425D, 84.425C, 84.425U MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Allowable Costs/Cost Principles Criteria The COVID-19 Education Stabilization Funds requires salaries to be certified that they were the COVID-19 Stabilization Education Stabilization Fund program. Statement of Condition During the audit, we found that two of the four employees did not have signed salary notices on file. Cause Turnover in management caused a lack of required procedures for oversight on payroll. Effect The District received federal reimbursements, which were not supported by appropriate documentation. Questioned Costs None. Context Of the four employees in the grant, we found that two were not supported by signed salary notices. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation Management review grant requirements and have consistency over procedures necessary to comply with the grant. View of Responsible Individuals The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review.
Finding 2022-001
Finding 2022-001 ? Allowable Costs/Cost Principles Federal Award & Specific Award Identification U.S. Department of Education Passed through the New York State Department of Education Program Name: COVID-19 Education Stabilization Funds Assistance Listings: 84.425D, 84.425C, 84.425U MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Allowable Costs/Cost Principles Criteria The COVID-19 Education Stabilization Funds requires salaries to be certified that they were the COVID-19 Stabilization Education Stabilization Fund program. Statement of Condition During the audit, we found that two of the four employees did not have signed salary notices on file. Cause Turnover in management caused a lack of required procedures for oversight on payroll. Effect The District received federal reimbursements, which were not supported by appropriate documentation. Questioned Costs None. Context Of the four employees in the grant, we found that two were not supported by signed salary notices. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation Management review grant requirements and have consistency over procedures necessary to comply with the grant. View of Responsible Individuals The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review.
Finding 2022-001
Finding 2022-001 ? Allowable Costs/Cost Principles Federal Award & Specific Award Identification U.S. Department of Education Passed through the New York State Department of Education Program Name: COVID-19 Education Stabilization Funds Assistance Listings: 84.425D, 84.425C, 84.425U MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Allowable Costs/Cost Principles Criteria The COVID-19 Education Stabilization Funds requires salaries to be certified that they were the COVID-19 Stabilization Education Stabilization Fund program. Statement of Condition During the audit, we found that two of the four employees did not have signed salary notices on file. Cause Turnover in management caused a lack of required procedures for oversight on payroll. Effect The District received federal reimbursements, which were not supported by appropriate documentation. Questioned Costs None. Context Of the four employees in the grant, we found that two were not supported by signed salary notices. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation Management review grant requirements and have consistency over procedures necessary to comply with the grant. View of Responsible Individuals The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review.
Finding 2022-001
Finding 2022-001 ? Allowable Costs/Cost Principles Federal Award & Specific Award Identification U.S. Department of Education Passed through the New York State Department of Education Program Name: COVID-19 Education Stabilization Funds Assistance Listings: 84.425D, 84.425C, 84.425U MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Allowable Costs/Cost Principles Criteria The COVID-19 Education Stabilization Funds requires salaries to be certified that they were the COVID-19 Stabilization Education Stabilization Fund program. Statement of Condition During the audit, we found that two of the four employees did not have signed salary notices on file. Cause Turnover in management caused a lack of required procedures for oversight on payroll. Effect The District received federal reimbursements, which were not supported by appropriate documentation. Questioned Costs None. Context Of the four employees in the grant, we found that two were not supported by signed salary notices. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation Management review grant requirements and have consistency over procedures necessary to comply with the grant. View of Responsible Individuals The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review.
Finding 2022-001
Finding 2022-001 ? Allowable Costs/Cost Principles Federal Award & Specific Award Identification U.S. Department of Education Passed through the New York State Department of Education Program Name: COVID-19 Education Stabilization Funds Assistance Listings: 84.425D, 84.425C, 84.425U MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Allowable Costs/Cost Principles Criteria The COVID-19 Education Stabilization Funds requires salaries to be certified that they were the COVID-19 Stabilization Education Stabilization Fund program. Statement of Condition During the audit, we found that two of the four employees did not have signed salary notices on file. Cause Turnover in management caused a lack of required procedures for oversight on payroll. Effect The District received federal reimbursements, which were not supported by appropriate documentation. Questioned Costs None. Context Of the four employees in the grant, we found that two were not supported by signed salary notices. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation Management review grant requirements and have consistency over procedures necessary to comply with the grant. View of Responsible Individuals The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review.
Finding 2022-001
Finding 2022-001 ? Allowable Costs/Cost Principles Federal Award & Specific Award Identification U.S. Department of Education Passed through the New York State Department of Education Program Name: COVID-19 Education Stabilization Funds Assistance Listings: 84.425D, 84.425C, 84.425U MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Allowable Costs/Cost Principles Criteria The COVID-19 Education Stabilization Funds requires salaries to be certified that they were the COVID-19 Stabilization Education Stabilization Fund program. Statement of Condition During the audit, we found that two of the four employees did not have signed salary notices on file. Cause Turnover in management caused a lack of required procedures for oversight on payroll. Effect The District received federal reimbursements, which were not supported by appropriate documentation. Questioned Costs None. Context Of the four employees in the grant, we found that two were not supported by signed salary notices. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation Management review grant requirements and have consistency over procedures necessary to comply with the grant. View of Responsible Individuals The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review.