FAC Explorer

Audit 290130

FY End
2023-06-30
Total Expended
$4.15M
Findings
6
Programs
12
Organization: Chenango Forks Central School District (NY)
Year: 2023 Accepted: 2024-02-13
Auditor: Insero & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366949 2023-001 - Yes C
366950 2023-001 - Yes C
366951 2023-001 - Yes C
943391 2023-001 - Yes C
943392 2023-001 - Yes C
943393 2023-001 - Yes C

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $353,283 - 1
10.555 National School Lunch Program $101,470 - 1
84.027 Special Education_grants to States $48,803 - 0
10.649 Pandemic Ebt Administrative Costs $45,859 - 0
84.424 Student Support and Academic Enrichment Program $27,177 - 0
84.173 Special Education_preschool Grants $18,907 - 0
84.367 Improving Teacher Quality State Grants $4,163 - 0
10.559 Summer Food Service Program for Children $3,111 - 1
84.425 Education Stabilization Fund $2,356 Yes 0
10.542 Pandemic Ebt Food Benefits $1,884 - 0
84.031 Higher Education_institutional Aid $525 - 0
84.010 Title I Grants to Local Educational Agencies $500 - 0

Contacts

Name Title Type
K6SHDSYWBS77 Mike Pavlovich Auditee
6076487564 Evan Cleveland Auditor
No contacts on file

Notes to SEFA

Title: Matching Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the School District, an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has not elected to use the 10% de minimus cost rate. Matching costs, such as the School District's share of certain program costs, are not included in the reported expenditures.
Title: Non-Monetary Federal Program Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the School District, an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has not elected to use the 10% de minimus cost rate. The School District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a “non-monetary program.” During the year ended June 30, 2023, the School District received $43,622 worth of commodities under the National School Lunch Program (ALN #10.555).
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the School District, an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has not elected to use the 10% de minimus cost rate. No amounts were provided to subrecipients.
Title: Other Disclosures Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the School District, an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has not elected to use the 10% de minimus cost rate. No insurance is carried specifically to cover equipment purchased with Federal Funds. Any equipment purchased with Federal Funds has only a nominal value and is covered by the School District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end.

Finding Details

Finding 2023-001
Finding 2023-001 Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed three months' averageexpenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency inaccordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $171,964. Cause: Although expenditures exceeded revenues by $974 in the School Lunch Fund for the year ended June 30, 2023, this amount was less than the net income of $197,424 in the School Lunch Fund for the year ended June 30, 2022. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $273,608 in the amount of $171,964 at June 30, 2023, and compares with theamounts over the allowable limit in years ended June 30, 2022 and 2021 of $217,396 and $70,494, respectively.Supply chain issues have compounded the issue, with $46,186 in outstanding encumbrances at June 30, 2023. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of the Responsible Officials of the Auditee: The School District agrees with condition, cause, and recommendation.
Finding 2023-001
Finding 2023-001 Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed three months' averageexpenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency inaccordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $171,964. Cause: Although expenditures exceeded revenues by $974 in the School Lunch Fund for the year ended June 30, 2023, this amount was less than the net income of $197,424 in the School Lunch Fund for the year ended June 30, 2022. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $273,608 in the amount of $171,964 at June 30, 2023, and compares with theamounts over the allowable limit in years ended June 30, 2022 and 2021 of $217,396 and $70,494, respectively.Supply chain issues have compounded the issue, with $46,186 in outstanding encumbrances at June 30, 2023. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of the Responsible Officials of the Auditee: The School District agrees with condition, cause, and recommendation.
Finding 2023-001
Finding 2023-001 Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed three months' averageexpenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency inaccordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $171,964. Cause: Although expenditures exceeded revenues by $974 in the School Lunch Fund for the year ended June 30, 2023, this amount was less than the net income of $197,424 in the School Lunch Fund for the year ended June 30, 2022. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $273,608 in the amount of $171,964 at June 30, 2023, and compares with theamounts over the allowable limit in years ended June 30, 2022 and 2021 of $217,396 and $70,494, respectively.Supply chain issues have compounded the issue, with $46,186 in outstanding encumbrances at June 30, 2023. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of the Responsible Officials of the Auditee: The School District agrees with condition, cause, and recommendation.
Finding 2023-001
Finding 2023-001 Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed three months' averageexpenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency inaccordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $171,964. Cause: Although expenditures exceeded revenues by $974 in the School Lunch Fund for the year ended June 30, 2023, this amount was less than the net income of $197,424 in the School Lunch Fund for the year ended June 30, 2022. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $273,608 in the amount of $171,964 at June 30, 2023, and compares with theamounts over the allowable limit in years ended June 30, 2022 and 2021 of $217,396 and $70,494, respectively.Supply chain issues have compounded the issue, with $46,186 in outstanding encumbrances at June 30, 2023. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of the Responsible Officials of the Auditee: The School District agrees with condition, cause, and recommendation.
Finding 2023-001
Finding 2023-001 Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed three months' averageexpenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency inaccordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $171,964. Cause: Although expenditures exceeded revenues by $974 in the School Lunch Fund for the year ended June 30, 2023, this amount was less than the net income of $197,424 in the School Lunch Fund for the year ended June 30, 2022. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $273,608 in the amount of $171,964 at June 30, 2023, and compares with theamounts over the allowable limit in years ended June 30, 2022 and 2021 of $217,396 and $70,494, respectively.Supply chain issues have compounded the issue, with $46,186 in outstanding encumbrances at June 30, 2023. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of the Responsible Officials of the Auditee: The School District agrees with condition, cause, and recommendation.
Finding 2023-001
Finding 2023-001 Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed three months' averageexpenditures for its School Lunch Fund or such other amount as may be approved by the New York State agency inaccordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit by $171,964. Cause: Although expenditures exceeded revenues by $974 in the School Lunch Fund for the year ended June 30, 2023, this amount was less than the net income of $197,424 in the School Lunch Fund for the year ended June 30, 2022. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $273,608 in the amount of $171,964 at June 30, 2023, and compares with theamounts over the allowable limit in years ended June 30, 2022 and 2021 of $217,396 and $70,494, respectively.Supply chain issues have compounded the issue, with $46,186 in outstanding encumbrances at June 30, 2023. Repeat Finding: The finding is a repeat of finding 2022-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of the Responsible Officials of the Auditee: The School District agrees with condition, cause, and recommendation.