FAC Explorer

Audit 306098

FY End
2022-06-30
Total Expended
$3.12M
Findings
4
Programs
11
Organization: Blackstone - Millville Regional School District (MA)
Year: 2022 Accepted: 2024-05-13
Auditor: Robert E Brown II CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396504 2022-001 - - L
396505 2022-001 - - L
972946 2022-001 - - L
972947 2022-001 - - L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $351,589 Yes 1
84.287 Twenty-First Century Community Learning Centers $140,003 - 0
97.042 Emergency Management Performance Grants $75,131 - 0
84.425 Education Stabilization Fund $36,000 Yes 0
84.010 Title I Grants to Local Educational Agencies $9,718 - 0
84.027 Special Education_grants to States $5,849 - 0
21.019 Coronavirus Relief Fund $2,762 - 0
84.173 Special Education_preschool Grants $1,461 - 0
10.555 National School Lunch Program $1,214 Yes 0
84.367 Improving Teacher Quality State Grants $175 - 0
84.424 Student Support and Academic Enrichment Program $100 - 0

Contacts

Name Title Type
C6DCZY22TQM5 Joseph Spagna Auditee
5088834400 Robert E. Brown Ii, CPA Auditor
No contacts on file

Notes to SEFA

Title: I. BASIS OF PRESENTATION Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Blackstone - Millville Regional School District under programs of the federal government for the year ended June 30, 2022. 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 the Blackstone - Millville Regional School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Blackstone - Millville Regional School District. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. 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. III. IN DIRECT COST RATE The Blackstone - Millville Regional School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2022. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Blackstone - Millville Regional School District passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The auditee choose not to use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Blackstone - Millville Regional School District under programs of the federal government for the year ended June 30, 2022. 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 the Blackstone - Millville Regional School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Blackstone - Millville Regional School District.
Title: II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Blackstone - Millville Regional School District under programs of the federal government for the year ended June 30, 2022. 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 the Blackstone - Millville Regional School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Blackstone - Millville Regional School District. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. 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. III. IN DIRECT COST RATE The Blackstone - Millville Regional School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2022. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Blackstone - Millville Regional School District passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The auditee choose not to use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. 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.
Title: III. IN DIRECT COST RATE Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Blackstone - Millville Regional School District under programs of the federal government for the year ended June 30, 2022. 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 the Blackstone - Millville Regional School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Blackstone - Millville Regional School District. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. 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. III. IN DIRECT COST RATE The Blackstone - Millville Regional School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2022. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Blackstone - Millville Regional School District passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The auditee choose not to use the de minimis cost rate. The Blackstone - Millville Regional School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
Title: IV. SCHOOL LUNCH PROGRAM Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Blackstone - Millville Regional School District under programs of the federal government for the year ended June 30, 2022. 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 the Blackstone - Millville Regional School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Blackstone - Millville Regional School District. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. 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. III. IN DIRECT COST RATE The Blackstone - Millville Regional School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2022. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Blackstone - Millville Regional School District passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The auditee choose not to use the de minimis cost rate. The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2022. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule.
Title: V. SUBRECIPIENTS Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Blackstone - Millville Regional School District under programs of the federal government for the year ended June 30, 2022. 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 the Blackstone - Millville Regional School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Blackstone - Millville Regional School District. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. 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. III. IN DIRECT COST RATE The Blackstone - Millville Regional School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2022. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Blackstone - Millville Regional School District passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The auditee choose not to use the de minimis cost rate. The Blackstone - Millville Regional School District passed no federal awards through to sub-recipients during the period under audit.

Finding Details

Finding 2022-001
Department of Education Other Matters Related to Internal Control over Compliance of the Major Program Finding 2022-001 – Child Nutrition Cluster – AL No.’s 10.553 & 10.555; Grant period: Year Ended June 30, 2022 Criteria: The School is required to submit requests for reimbursement based on meals served during the given month. As such the school needed to keep records of the meals disbursed to the students as well as the students being served meals onsite. Condition: During our testing of the requests for reimbursement in one instance documentation could not be provided to support the meals distributed to students for the period of October 2021. Questioned Costs: None Context: The School was unable to provide meal counts for the meals distributed to Students who received meals for October 2021. Effect: No audit evidence could be provided that supported the meals that were reported on the requests for reimbursement. Cause: Tracking hand written meal counts on paper for each school. Paper copies not filed correctly and lost. Identification as a Repeat Finding: N/A Recommendation: We recommend the Blackstone – Millville Regional School District follow procedures to ensure that all meals served are properly accounted for and recorded on the request for reimbursement. Management’s Response: All documentation required for the reimbursements are kept in a labeled folder in the Food Service Director’s office. These documents will also be scanned onto the Nutrition Shared drive so that the District can access them as needed.
Finding 2022-001
Department of Education Other Matters Related to Internal Control over Compliance of the Major Program Finding 2022-001 – Child Nutrition Cluster – AL No.’s 10.553 & 10.555; Grant period: Year Ended June 30, 2022 Criteria: The School is required to submit requests for reimbursement based on meals served during the given month. As such the school needed to keep records of the meals disbursed to the students as well as the students being served meals onsite. Condition: During our testing of the requests for reimbursement in one instance documentation could not be provided to support the meals distributed to students for the period of October 2021. Questioned Costs: None Context: The School was unable to provide meal counts for the meals distributed to Students who received meals for October 2021. Effect: No audit evidence could be provided that supported the meals that were reported on the requests for reimbursement. Cause: Tracking hand written meal counts on paper for each school. Paper copies not filed correctly and lost. Identification as a Repeat Finding: N/A Recommendation: We recommend the Blackstone – Millville Regional School District follow procedures to ensure that all meals served are properly accounted for and recorded on the request for reimbursement. Management’s Response: All documentation required for the reimbursements are kept in a labeled folder in the Food Service Director’s office. These documents will also be scanned onto the Nutrition Shared drive so that the District can access them as needed.
Finding 2022-001
Department of Education Other Matters Related to Internal Control over Compliance of the Major Program Finding 2022-001 – Child Nutrition Cluster – AL No.’s 10.553 & 10.555; Grant period: Year Ended June 30, 2022 Criteria: The School is required to submit requests for reimbursement based on meals served during the given month. As such the school needed to keep records of the meals disbursed to the students as well as the students being served meals onsite. Condition: During our testing of the requests for reimbursement in one instance documentation could not be provided to support the meals distributed to students for the period of October 2021. Questioned Costs: None Context: The School was unable to provide meal counts for the meals distributed to Students who received meals for October 2021. Effect: No audit evidence could be provided that supported the meals that were reported on the requests for reimbursement. Cause: Tracking hand written meal counts on paper for each school. Paper copies not filed correctly and lost. Identification as a Repeat Finding: N/A Recommendation: We recommend the Blackstone – Millville Regional School District follow procedures to ensure that all meals served are properly accounted for and recorded on the request for reimbursement. Management’s Response: All documentation required for the reimbursements are kept in a labeled folder in the Food Service Director’s office. These documents will also be scanned onto the Nutrition Shared drive so that the District can access them as needed.
Finding 2022-001
Department of Education Other Matters Related to Internal Control over Compliance of the Major Program Finding 2022-001 – Child Nutrition Cluster – AL No.’s 10.553 & 10.555; Grant period: Year Ended June 30, 2022 Criteria: The School is required to submit requests for reimbursement based on meals served during the given month. As such the school needed to keep records of the meals disbursed to the students as well as the students being served meals onsite. Condition: During our testing of the requests for reimbursement in one instance documentation could not be provided to support the meals distributed to students for the period of October 2021. Questioned Costs: None Context: The School was unable to provide meal counts for the meals distributed to Students who received meals for October 2021. Effect: No audit evidence could be provided that supported the meals that were reported on the requests for reimbursement. Cause: Tracking hand written meal counts on paper for each school. Paper copies not filed correctly and lost. Identification as a Repeat Finding: N/A Recommendation: We recommend the Blackstone – Millville Regional School District follow procedures to ensure that all meals served are properly accounted for and recorded on the request for reimbursement. Management’s Response: All documentation required for the reimbursements are kept in a labeled folder in the Food Service Director’s office. These documents will also be scanned onto the Nutrition Shared drive so that the District can access them as needed.