FAC Explorer

Audit 294465

FY End
2023-06-30
Total Expended
$3.82M
Findings
2
Programs
10
Organization: Central Valley Central School District (NY)
Year: 2023 Accepted: 2024-03-11
Auditor: Cypher & Cypher Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375391 2023-001 Material Weakness - I
951833 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $335,785 - 0
84.027 Special Education_grants to States $297,480 - 0
10.553 School Breakfast Program $140,047 - 0
10.555 National School Lunch Program $71,746 - 0
84.367 Improving Teacher Quality State Grants $53,661 - 0
84.424 Student Support and Academic Enrichment Program $26,710 - 0
84.425 Education Stabilization Fund $11,392 Yes 0
93.778 Medical Assistance Program $6,239 - 0
84.173 Special Education_preschool Grants $4,662 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
MEAAZJWFMRG7 Joan Wehner Auditee
7247755600 Lukas Rayle Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual 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. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The School District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes federal award activity of Central Valley School District (the “School District”) under programs of the federal government for the year ended June 30, 2023. 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 Central Valley School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Central Valley School District.
Title: Note 3 - Food Distribution Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual 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. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The School District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the District had food commodities totaling $3,882 in inventory.

Finding Details

Finding 2023-001
Finding Criteria – A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found – The District used federal ESSER funds to make eligible grant purchases greater than $22,500 and did not obtain/document at least three public bids. Cause of the Finding – The District was under the false notion that purchases made through the Commonwealth of Pennsylvania’s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding – The District was not in compliance with procurement requirements for federal funds. Questioned Costs – Purchases made under the false notion that COSTARS satisfied three-bid requirement total $44,619 (2% of total ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the “reason” and “cost analysis” of sole source noncompetitive procurement exceptions. Management’s Response - The district will follow the policy for quotation/bid requirements for federal purchases made by the district and when cooperative purchasing programs are utilized. The district will continue to thoroughly document purchases that meet sole source criteria.
Finding 2023-001
Finding Criteria – A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found – The District used federal ESSER funds to make eligible grant purchases greater than $22,500 and did not obtain/document at least three public bids. Cause of the Finding – The District was under the false notion that purchases made through the Commonwealth of Pennsylvania’s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding – The District was not in compliance with procurement requirements for federal funds. Questioned Costs – Purchases made under the false notion that COSTARS satisfied three-bid requirement total $44,619 (2% of total ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the “reason” and “cost analysis” of sole source noncompetitive procurement exceptions. Management’s Response - The district will follow the policy for quotation/bid requirements for federal purchases made by the district and when cooperative purchasing programs are utilized. The district will continue to thoroughly document purchases that meet sole source criteria.