FAC Explorer

Audit 21700

FY End
2022-06-30
Total Expended
$1.95M
Findings
8
Programs
15
Organization: East Rutherford Board of Education (NJ)
Year: 2022 Accepted: 2023-03-01
Auditor: Lerch Vinci & Bliss LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25337 2022-002 - - L
25338 2022-002 - - L
25339 2022-002 - - L
25340 2022-002 - - L
601779 2022-002 - - L
601780 2022-002 - - L
601781 2022-002 - - L
601782 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund-Arp-Esser III $759,323 Yes 1
10.555 National School Lunch Program-Cash Assistance $457,980 - 0
10.553 School Breakfast Program $217,637 - 0
84.027 Special Education_grants to States $198,094 - 0
84.010 Title I Grants to Local Educational Agencies $112,120 - 0
84.425 Education Stabilization Fund-Crrsa-Esser II $88,597 Yes 1
84.425 Education Stabilization Fund-Esser II - Mental Health $29,813 Yes 1
10.555 National School Lunch Program-Non Cash Assistance (food Distribution) $26,029 - 0
93.778 Medical Assistance Program $17,718 - 0
84.425 Education Stabilization Fund-Esser II - Learning Acceleration $12,314 Yes 1
84.424 Student Support and Academic Enrichment Program $10,910 - 0
84.367 Improving Teacher Quality State Grants $10,000 - 0
84.173 Special Education_preschool Grants $6,335 - 0
84.173 Special Education_preschool Grants-Arp Idea-Preschool $3,052 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
WWNAFLCCWDA5 Emidio D'andrea Auditee
2016238150 Jeffrey C. Bliss Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedules are prepared and presented using 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 these schedules 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 (U.S. Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.
Finding 2022-002
Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.
Finding 2022-002
Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.
Finding 2022-002
Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.
Finding 2022-002
Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.
Finding 2022-002
Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.
Finding 2022-002
Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.
Finding 2022-002
Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.