Audit 23550

FY End
2022-06-30
Total Expended
$1.24M
Findings
8
Programs
9
Year: 2022 Accepted: 2023-02-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
26231 2022-002 - - C
26232 2022-002 - - C
26233 2022-001 - - B
26234 2022-001 - - B
602673 2022-002 - - C
602674 2022-002 - - C
602675 2022-001 - - B
602676 2022-001 - - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $445,937 Yes 2
10.555 National School Lunch Program $191,753 - 0
84.010 Title I Grants to Local Educational Agencies $146,481 - 0
84.027 Special Education_grants to States $122,018 - 0
10.553 School Breakfast Program $76,939 - 0
84.358 Rural Education $22,876 - 0
84.367 Improving Teacher Quality State Grants $19,696 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education_preschool Grants $4,144 - 0

Contacts

Name Title Type
WMLTJ3JGBVA7 Amanda Graham-Quirk Auditee
3158523400 Thomas Zuber Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the DeRuyter Central School District, DeRuyter, New York (the District) under programs of the federal government for the year ended June 30, 2022. 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). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position.
Title: 4. Matching Costs Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Matching costs, i.e., the DeRuyter Central School District, DeRuyter, New Yorks share of certain program costs, are not included in the reported expenditures.
Title: 5. Non-Monetary Federal Program Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The DeRuyter Central School District, DeRuyter, New York is the recipient of a federal financial award program that does not result in cash receipts or disbursements termed a non-monetary program. This program Surplus Food Distribution (CFDA Number 10.555), and the fair market value of the food commodities received during the fiscal year is presented in the accompanying Schedule of Expenditures of Federal Awards and was considered in the DeRuyter Central School District, DeRuyter, New Yorks single audit.
Title: 6. Subrecipients Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not pass through any awards to subrecipients during the fiscal year.

Finding Details

(#2022-002) Prevailing Wages Assistance Listing # 84.425D CRRSA-ESSER 2-COVID-19 84.425U ARP-ESSER 3-COVID-19/ARP-SLR Summer Enrichment-COVID-19/ARP-SLR Comprehensive After School-COVID-19/ARP-SLR Learning Loss-COVID-19 Year Ended ? June 30, 2022 Indirect Program Federal Agency ? U.S. Department of Education Criteria ? The compliance supplement states ?that laborers and mechanics employed by contractors or subcontractors to work on construction contacts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147.)? Condition ? The District did not obtain certified payroll reports from a contractor paid with federal grant funds in order to substantiate that the contractor paid employees prevailing wages for work performed on the project. Cause ? The District did not include language in the contract requiring the vendor to supply payroll certification reports for work performed on the project. Effect ? The District will not be considered a low-risk auditee for single audit purposes. In addition, the District is not in compliance with Department of Labor requirements for prevailing wages. Questioned Costs ? There were no questioned costs noted related to this finding. Context ? This finding was identified during testing of purchases made with grant funds, follow up inquiries of management, and review of the related policies noted above. Recommendation ? We recommend the District ensure that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. District?s Response ? The District will be ensuring that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. We have had a meeting at the administrative level to discuss these findings with all administrators to ensure we are all aware and following the process.
(#2022-002) Prevailing Wages Assistance Listing # 84.425D CRRSA-ESSER 2-COVID-19 84.425U ARP-ESSER 3-COVID-19/ARP-SLR Summer Enrichment-COVID-19/ARP-SLR Comprehensive After School-COVID-19/ARP-SLR Learning Loss-COVID-19 Year Ended ? June 30, 2022 Indirect Program Federal Agency ? U.S. Department of Education Criteria ? The compliance supplement states ?that laborers and mechanics employed by contractors or subcontractors to work on construction contacts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147.)? Condition ? The District did not obtain certified payroll reports from a contractor paid with federal grant funds in order to substantiate that the contractor paid employees prevailing wages for work performed on the project. Cause ? The District did not include language in the contract requiring the vendor to supply payroll certification reports for work performed on the project. Effect ? The District will not be considered a low-risk auditee for single audit purposes. In addition, the District is not in compliance with Department of Labor requirements for prevailing wages. Questioned Costs ? There were no questioned costs noted related to this finding. Context ? This finding was identified during testing of purchases made with grant funds, follow up inquiries of management, and review of the related policies noted above. Recommendation ? We recommend the District ensure that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. District?s Response ? The District will be ensuring that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. We have had a meeting at the administrative level to discuss these findings with all administrators to ensure we are all aware and following the process.
(#2022-001) Procurement Procedures Assistance Listing # 84.425D CRRSA-ESSER 2-COVID-19 84.425U ARP-ESSER 3-COVID-19/ARP-SLR Summer Enrichment-COVID-19/ARP-SLR Comprehensive After School-COVID-19/ARP-SLR Learning Loss-COVID-19 Year Ended ? June 30, 2022 Indirect Program Federal Agency ? U.S. Department of Education Criteria ? The Uniform Grant Guidance requires that New York State School Districts follow formal procurement methods. Condition ? One vendor paid with grant funds was paid in excess of $35,000 for a public works project which was not competitively bid in accordance with the District?s procurement policy. Cause ? The project was originally going to be less in scope, and the District did not receive additional responses to requests for quotes, additional competition was not sought when the scope of the project changed. Effect ? The District will not be considered a low-risk auditee for single audit purposes. In addition, the District is not in compliance with its procurement policy. Questioned Costs ? There were no questioned costs noted related to this finding. Context ? This findings was identified during testing of purchases made with grant funds, follow up inquiries of management, and review of the related policies noted above. Recommendation ? We recommend the District ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. District?s Response ? The District will ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. We have met as an administrative team to discuss this process and to ensure that we are all aware of the process. The district allowed quotes to be held in offices and going forward they will be turned into the Business Office to be held to ensure we have proper documentation.
(#2022-001) Procurement Procedures Assistance Listing # 84.425D CRRSA-ESSER 2-COVID-19 84.425U ARP-ESSER 3-COVID-19/ARP-SLR Summer Enrichment-COVID-19/ARP-SLR Comprehensive After School-COVID-19/ARP-SLR Learning Loss-COVID-19 Year Ended ? June 30, 2022 Indirect Program Federal Agency ? U.S. Department of Education Criteria ? The Uniform Grant Guidance requires that New York State School Districts follow formal procurement methods. Condition ? One vendor paid with grant funds was paid in excess of $35,000 for a public works project which was not competitively bid in accordance with the District?s procurement policy. Cause ? The project was originally going to be less in scope, and the District did not receive additional responses to requests for quotes, additional competition was not sought when the scope of the project changed. Effect ? The District will not be considered a low-risk auditee for single audit purposes. In addition, the District is not in compliance with its procurement policy. Questioned Costs ? There were no questioned costs noted related to this finding. Context ? This findings was identified during testing of purchases made with grant funds, follow up inquiries of management, and review of the related policies noted above. Recommendation ? We recommend the District ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. District?s Response ? The District will ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. We have met as an administrative team to discuss this process and to ensure that we are all aware of the process. The district allowed quotes to be held in offices and going forward they will be turned into the Business Office to be held to ensure we have proper documentation.
(#2022-002) Prevailing Wages Assistance Listing # 84.425D CRRSA-ESSER 2-COVID-19 84.425U ARP-ESSER 3-COVID-19/ARP-SLR Summer Enrichment-COVID-19/ARP-SLR Comprehensive After School-COVID-19/ARP-SLR Learning Loss-COVID-19 Year Ended ? June 30, 2022 Indirect Program Federal Agency ? U.S. Department of Education Criteria ? The compliance supplement states ?that laborers and mechanics employed by contractors or subcontractors to work on construction contacts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147.)? Condition ? The District did not obtain certified payroll reports from a contractor paid with federal grant funds in order to substantiate that the contractor paid employees prevailing wages for work performed on the project. Cause ? The District did not include language in the contract requiring the vendor to supply payroll certification reports for work performed on the project. Effect ? The District will not be considered a low-risk auditee for single audit purposes. In addition, the District is not in compliance with Department of Labor requirements for prevailing wages. Questioned Costs ? There were no questioned costs noted related to this finding. Context ? This finding was identified during testing of purchases made with grant funds, follow up inquiries of management, and review of the related policies noted above. Recommendation ? We recommend the District ensure that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. District?s Response ? The District will be ensuring that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. We have had a meeting at the administrative level to discuss these findings with all administrators to ensure we are all aware and following the process.
(#2022-002) Prevailing Wages Assistance Listing # 84.425D CRRSA-ESSER 2-COVID-19 84.425U ARP-ESSER 3-COVID-19/ARP-SLR Summer Enrichment-COVID-19/ARP-SLR Comprehensive After School-COVID-19/ARP-SLR Learning Loss-COVID-19 Year Ended ? June 30, 2022 Indirect Program Federal Agency ? U.S. Department of Education Criteria ? The compliance supplement states ?that laborers and mechanics employed by contractors or subcontractors to work on construction contacts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147.)? Condition ? The District did not obtain certified payroll reports from a contractor paid with federal grant funds in order to substantiate that the contractor paid employees prevailing wages for work performed on the project. Cause ? The District did not include language in the contract requiring the vendor to supply payroll certification reports for work performed on the project. Effect ? The District will not be considered a low-risk auditee for single audit purposes. In addition, the District is not in compliance with Department of Labor requirements for prevailing wages. Questioned Costs ? There were no questioned costs noted related to this finding. Context ? This finding was identified during testing of purchases made with grant funds, follow up inquiries of management, and review of the related policies noted above. Recommendation ? We recommend the District ensure that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. District?s Response ? The District will be ensuring that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. We have had a meeting at the administrative level to discuss these findings with all administrators to ensure we are all aware and following the process.
(#2022-001) Procurement Procedures Assistance Listing # 84.425D CRRSA-ESSER 2-COVID-19 84.425U ARP-ESSER 3-COVID-19/ARP-SLR Summer Enrichment-COVID-19/ARP-SLR Comprehensive After School-COVID-19/ARP-SLR Learning Loss-COVID-19 Year Ended ? June 30, 2022 Indirect Program Federal Agency ? U.S. Department of Education Criteria ? The Uniform Grant Guidance requires that New York State School Districts follow formal procurement methods. Condition ? One vendor paid with grant funds was paid in excess of $35,000 for a public works project which was not competitively bid in accordance with the District?s procurement policy. Cause ? The project was originally going to be less in scope, and the District did not receive additional responses to requests for quotes, additional competition was not sought when the scope of the project changed. Effect ? The District will not be considered a low-risk auditee for single audit purposes. In addition, the District is not in compliance with its procurement policy. Questioned Costs ? There were no questioned costs noted related to this finding. Context ? This findings was identified during testing of purchases made with grant funds, follow up inquiries of management, and review of the related policies noted above. Recommendation ? We recommend the District ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. District?s Response ? The District will ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. We have met as an administrative team to discuss this process and to ensure that we are all aware of the process. The district allowed quotes to be held in offices and going forward they will be turned into the Business Office to be held to ensure we have proper documentation.
(#2022-001) Procurement Procedures Assistance Listing # 84.425D CRRSA-ESSER 2-COVID-19 84.425U ARP-ESSER 3-COVID-19/ARP-SLR Summer Enrichment-COVID-19/ARP-SLR Comprehensive After School-COVID-19/ARP-SLR Learning Loss-COVID-19 Year Ended ? June 30, 2022 Indirect Program Federal Agency ? U.S. Department of Education Criteria ? The Uniform Grant Guidance requires that New York State School Districts follow formal procurement methods. Condition ? One vendor paid with grant funds was paid in excess of $35,000 for a public works project which was not competitively bid in accordance with the District?s procurement policy. Cause ? The project was originally going to be less in scope, and the District did not receive additional responses to requests for quotes, additional competition was not sought when the scope of the project changed. Effect ? The District will not be considered a low-risk auditee for single audit purposes. In addition, the District is not in compliance with its procurement policy. Questioned Costs ? There were no questioned costs noted related to this finding. Context ? This findings was identified during testing of purchases made with grant funds, follow up inquiries of management, and review of the related policies noted above. Recommendation ? We recommend the District ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. District?s Response ? The District will ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. We have met as an administrative team to discuss this process and to ensure that we are all aware of the process. The district allowed quotes to be held in offices and going forward they will be turned into the Business Office to be held to ensure we have proper documentation.