FAC Explorer

Audit 297597

FY End
2023-06-30
Total Expended
$5.04M
Findings
6
Programs
11
Organization: Mexico Academy and Central School District (NY)
Year: 2023 Accepted: 2024-03-26
Auditor: Insero & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384482 2023-001 - Yes C
384483 2023-001 - Yes C
384484 2023-001 - Yes C
960924 2023-001 - Yes C
960925 2023-001 - Yes C
960926 2023-001 - Yes C

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $732,841 - 1
10.553 School Breakfast Program $174,438 - 1
84.010 Title I Grants to Local Educational Agencies $163,565 - 0
84.027 Special Education_grants to States $80,245 - 0
10.649 Pandemic Ebt Administrative Costs $72,876 - 0
10.559 Summer Food Service Program for Children $39,158 - 1
84.367 Improving Teacher Quality State Grants $34,189 - 0
84.424 Student Support and Academic Enrichment Program $19,972 - 0
84.173 Special Education_preschool Grants $8,673 - 0
84.358 Rural Education $2,740 - 0
84.425 Education Stabilization Fund $626 Yes 0

Contacts

Name Title Type
TBEUBQMMHTM5 Jolean Bliss Auditee
3159638400 Duane Shoen 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 (CFR) 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 elected not to use the 10% de minimis indirect 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 (CFR) 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 elected not to use the 10% de minimis indirect 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 $69,078 under the National School Lunch Program (Assistance Listing #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 (CFR) 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 elected not to use the 10% de minimis indirect 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 (CFR) 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 elected not to use the 10% de minimis indirect 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'average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.19(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $802,540. Cause: Revenues exceeded expenditures by $298,780 in the School Lunch Fund for the year ended June 30, 2023. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $300,940 in the amount of $802,540 at June 30, 2023 and compares to the amount over the allowable limit in year ended June 30, 2022 of $528,519. Repeat Finding: This finding is a repeat of Finding 2022-002 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 Responsible Officials of the Auditee: The School District agrees with the 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'average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.19(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $802,540. Cause: Revenues exceeded expenditures by $298,780 in the School Lunch Fund for the year ended June 30, 2023. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $300,940 in the amount of $802,540 at June 30, 2023 and compares to the amount over the allowable limit in year ended June 30, 2022 of $528,519. Repeat Finding: This finding is a repeat of Finding 2022-002 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 Responsible Officials of the Auditee: The School District agrees with the 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'average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.19(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $802,540. Cause: Revenues exceeded expenditures by $298,780 in the School Lunch Fund for the year ended June 30, 2023. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $300,940 in the amount of $802,540 at June 30, 2023 and compares to the amount over the allowable limit in year ended June 30, 2022 of $528,519. Repeat Finding: This finding is a repeat of Finding 2022-002 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 Responsible Officials of the Auditee: The School District agrees with the 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'average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.19(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $802,540. Cause: Revenues exceeded expenditures by $298,780 in the School Lunch Fund for the year ended June 30, 2023. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $300,940 in the amount of $802,540 at June 30, 2023 and compares to the amount over the allowable limit in year ended June 30, 2022 of $528,519. Repeat Finding: This finding is a repeat of Finding 2022-002 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 Responsible Officials of the Auditee: The School District agrees with the 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'average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.19(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $802,540. Cause: Revenues exceeded expenditures by $298,780 in the School Lunch Fund for the year ended June 30, 2023. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $300,940 in the amount of $802,540 at June 30, 2023 and compares to the amount over the allowable limit in year ended June 30, 2022 of $528,519. Repeat Finding: This finding is a repeat of Finding 2022-002 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 Responsible Officials of the Auditee: The School District agrees with the 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'average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.19(b)(2). Condition: At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $802,540. Cause: Revenues exceeded expenditures by $298,780 in the School Lunch Fund for the year ended June 30, 2023. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $300,940 in the amount of $802,540 at June 30, 2023 and compares to the amount over the allowable limit in year ended June 30, 2022 of $528,519. Repeat Finding: This finding is a repeat of Finding 2022-002 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 Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.