FAC Explorer

Audit 28381

FY End
2022-06-30
Total Expended
$2.54M
Findings
8
Programs
10
Organization: Narragansett Regional School District (MA)
Year: 2022 Accepted: 2023-03-18
Auditor: Roselli Clark & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28029 2022-001 Significant Deficiency - L
28030 2022-001 Significant Deficiency - L
28031 2022-001 Significant Deficiency - L
28032 2022-001 Significant Deficiency - L
604471 2022-001 Significant Deficiency - L
604472 2022-001 Significant Deficiency - L
604473 2022-001 Significant Deficiency - L
604474 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $476,500 Yes 0
10.553 School Breakfast Program $169,076 Yes 1
84.027 Special Education_grants to States $58,354 - 0
84.367 Improving Teacher Quality State Grants $34,376 - 0
10.555 National School Lunch Program $33,685 Yes 1
84.010 Title I Grants to Local Educational Agencies $10,059 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $8,478 - 0
84.173 Special Education_preschool Grants $7,275 - 0
84.424 Student Support and Academic Enrichment Program $5,956 - 0
10.649 Pandemic Ebt Administrative Costs $1,842 - 0

Contacts

Name Title Type
PLM5PHP9VNC1 Ann-Marie Geyster Auditee
9789395661 Chad Clark Auditor
No contacts on file

Notes to SEFA

Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities inMassachusetts are prescribed by the Uniform Municipal Accounting System (UMAS)promulgated by the Commonwealth of Massachusetts Department of Revenue.The accompanying Schedule includes the federal grant transactions of the District. Althoughsome of these programs may be supplemented with state and other revenue, only federal activityis shown. Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year.The amounts reported as cash assistance represent federal reimbursements for meals provided.

Finding Details

Finding 2022-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.