FAC Explorer

Audit 24198

FY End
2022-06-30
Total Expended
$35.36M
Findings
10
Programs
26
Organization: East Orange Board of Education (NJ)
Year: 2022 Accepted: 2023-03-19
Auditor: Lerch Vinci & Bliss LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34360 2022-006 Significant Deficiency - L
34361 2022-006 Significant Deficiency - L
34362 2022-006 Significant Deficiency - L
34363 2022-006 Significant Deficiency - L
34364 2022-006 Significant Deficiency - L
610802 2022-006 Significant Deficiency - L
610803 2022-006 Significant Deficiency - L
610804 2022-006 Significant Deficiency - L
610805 2022-006 Significant Deficiency - L
610806 2022-006 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund-Esser II-Corona Resp and Relief Supp App $9.17M Yes 1
84.425 Education Stabilization Fund-Arp - Esser III $8.31M Yes 1
10.555 National School Lunch Program-Cash Assistance $4.72M - 0
84.010 Title I Grants to Local Educational Agencies-Fy 2022 and 2021 A & D $4.64M Yes 0
84.027 Special Education_grants to States $2.10M Yes 0
10.553 School Breakfast Program $1.75M - 0
84.425 Education Stabilization Fund-Esser II-Learning Acceleration $870,920 Yes 1
10.555 National School Lunch Program-Emergency Operation $611,109 - 0
84.367 Improving Teacher Quality State Grants $505,693 Yes 0
84.010 Title I Grants to Local Educational Agencies-Sia Fy 2022 $411,743 Yes 0
84.424 Student Support and Academic Enrichment Program $388,335 - 0
10.555 National School Lunch Program-Non Cash Assistance $360,016 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $325,332 - 0
10.582 Fresh Fruit and Vegetable Program $216,137 - 0
84.425 Education Stabilization Fund-Esser I Act $190,122 Yes 0
84.425 Education Stabilization Fund-Esser III-Accel Learning Coach and Educator $151,228 Yes 1
93.778 Medical Assistance Program $133,281 - 0
10.555 National School Lunch Program-After School Snack $103,486 - 0
84.365 English Language Acquisition State Grants $84,344 - 0
84.048 Career and Technical Education -- Basic Grants to States-Adult Basic Education-Abe Skills $79,932 - 0
84.173 Special Education_preschool Grants $75,584 Yes 0
84.048 Career and Technical Education -- Basic Grants to States-Carl Perkins Vocaqtional-Fy 2022 $62,499 - 0
84.365 English Language Acquisition State Grants-Immigrant $38,971 - 0
84.425 Education Stabilization Fund-Esser II - Mental Health $37,950 Yes 1
84.010 Title I Grants to Local Educational Agencies-Reallocated $15,718 Yes 0
10.649 Pandemic Ebt Administrative Costs $11,764 - 0

Contacts

Name Title Type
ZFH3FDELM4L9 Marissa McKenzie Auditee
9732665700 Dieter P. Lerch 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 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.
Finding 2022-006
Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.