FAC Explorer

Audit 304017

FY End
2023-06-30
Total Expended
$26.30M
Findings
10
Programs
15
Organization: Plainfield Board of Education (NJ)
Year: 2023 Accepted: 2024-04-19
Auditor: Pkf O'Connor Davies

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393814 2023-002 - - P
393815 2023-002 - - P
393816 2023-002 - - P
393817 2023-002 - - P
393818 2023-002 - - P
970256 2023-002 - - P
970257 2023-002 - - P
970258 2023-002 - - P
970259 2023-002 - - P
970260 2023-002 - - P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.45M Yes 0
10.555 National School Lunch Program $641,832 Yes 1
10.553 School Breakfast Program $578,525 Yes 1
10.558 Child and Adult Care Food Program $470,340 - 0
10.559 Summer Food Service Program for Children $392,171 Yes 1
93.778 Medical Assistance Program $324,321 - 0
84.367 Improving Teacher Quality State Grants $297,857 - 0
84.424 Student Support and Academic Enrichment Program $208,753 - 0
10.582 Fresh Fruit and Vegetable Program $127,177 Yes 1
84.027 Special Education_grants to States $48,865 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $43,666 - 0
84.287 Twenty-First Century Community Learning Centers $35,000 - 0
84.173 Special Education_preschool Grants $27,504 - 0
84.365 English Language Acquisition State Grants $13,700 - 0
84.425 Education Stabilization Fund $5,837 Yes 0

Contacts

Name Title Type
FHXNTEVKN5A8 Cameron E. Cox Auditee
9087324226 Gary W. Higgins Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The expenditures reported on the schedule of expenditures of federal awards are presented on the budgetary basis of accounting with the exception of programs recorded in the enterprise fund, which are presented using the accrual basis of accounting and those recorded in the special revenue fund, which are presented using the budgetary basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement. These bases of accounting are described in Note 1 to the District's basic financial statements. De Minimis Rate Used: N Rate Explanation: The District elected to not use the 10% de minimis indirect cost rate as allowed by the Uniform Guidance.

Finding Details

Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2023-002
Federal Program: Child Nutrition Cluster (Federal Assistance Listing Nos. 10.555, 10.553, 10.559 and 10.582) Criteria: CFR Section 210.14 Resource Management (b) Net cash resources requires a school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its’ nonprofit school food service or an amount approved by the State agency in accordance with CFR Section 210.019(a). Condition: The School District did not limit it’s net cash resources to three months average expenditures for it’s school food service fund as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. Questioned Costs: None Context: The School District’s food service fund net cash resources at June 30, 2023 was $2,842,133 and it’s three month average expenditures was $2,041,664, resulting in an excess amount totaling $800,470. Effect: The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause: The School District’s food service revenues increased more than anticipated. Recommendation: The School District should develop a plan to reduce the food service fund’s net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources. View of Responsible Officials and Planned Corrective Action: The responsible officials agree with the finding and will address the matter as part of their corrective action plan.