Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Education Stabilization Funds Information on Federal Program: U.S Department of Education CARES Act (Governor?s Emergency Education Relief Fund and Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D and 84.425C), CRRSA Act (Elementary and Secondary School Emergency Relief Fund Assistance Listing No. 84.425D) and American Rescue Plan (Elementary and Secondary School Emergency Relief Fund and Homeless Youth and Children Assistance Listing No. 84.425U and 84.425W) passed through the New York State Education Department. Criteria: CFR Section 200.405 stipulates that a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Statement of Condition: During our review of expenditures charged to the program, it was noted that certain expenditures were charged to the individual grants within the program incorrectly, were charged not in accordance with the individual grant budgets, or were not eligible expenditures of the grants. Statement of Cause: The District did not have appropriate internal controls over compliance to review expenditures claimed under each grant within the program in accordance with 2 CFR Section 200.405. Statement of Effect: The District is not in compliance with 2 CFR Section 200.405. The District does not have an adequate review of expenditures charged to the major program, as a result, unallowable costs could be charged to the program. Questioned Cost: $185,324 ? see perspective information. Repeat Finding: Yes Recommendation: We recommend that the District implement procedures to review expenditures claimed under the program, and within each grant under the program, are allowable, charged to the correct grant, and are not already claimed. Views of the Responsible Officials and Planned Corrective Actions: Cathy Meher, the district treasurer, will review this with the responsible staff and will be more cognizant of the accounting procedures and review and ensure that accounts are accurately stated. This will begin immediately.Perspective Information: As part of testing of compliance over allowable costs, a selection of expenditures charged to the major program was selected for testing of compliance. The amount noted as questioned costs was included based on costs of $90,079 charged to the major program that were general expenditures of the District and should not have been charged to the major program. The remaining $95,155 noted as questioned costs were appropriately included in the program, but Incorrectly charged to the individual grants within the program. An adjustment was made to correct the errors.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, and COVD-19 Summer School Food Service Program CFDA No. 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: YesRecommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The district has entered into an agreement with Capital Region BOCES for the management of our school nutrition department. They will provide documentation that the requirements of 2 CFR Section 200.213 are met and share that information with the district. This will be overseen by the food service director, Todd Barker. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.