FAC Explorer

Audit 331026

FY End
2024-06-30
Total Expended
$15.13M
Findings
2
Programs
11
Organization: Rome City School District (NY)
Year: 2024 Accepted: 2024-12-05
Auditor: Darcangelo & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513089 2024-003 Significant Deficiency - P
1089531 2024-003 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $2.34M - 0
10.553 School Breakfast Program $679,566 - 0
10.559 Summer Food Service Program for Children $127,002 - 0
84.010 Title I Grants to Local Educational Agencies $92,734 Yes 0
84.424 Student Support and Academic Enrichment Program $66,222 - 0
84.196 Education for Homeless Children and Youth $65,826 - 0
84.173 Special Education Preschool Grants $64,930 - 0
84.027 Special Education Grants to States $58,822 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $13,329 - 0
84.365 English Language Acquisition State Grants $718 - 0
84.425 Education Stabilization Fund $117 Yes 0

Contacts

Name Title Type
ZC2TEP4CRMQ3 Dr. Georgia Gonzalez Auditee
3153386561 Leonard Carissimo Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City School District of the City of Rome, New York under programs of the federal government for the year ended June 30, 2024. 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). Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Indirect Cost Rate The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Food Donation Nonmonetary assistance is reported in the schedule at the fair market value of the food commodities received. At June 30, 2024, the School District had food commodities totaling $25,873 in inventory. Personal Protective Equipment (PPE) The District did not receive any donated PPE from a federal agency. Cluster Programs The following programs are identified by “OMB Compliance Supplement” to be part of a cluster of programs: U.S. Department of Agriculture Nutrition Cluster AL #10.553 School Breakfast Program AL #10.555 National School Lunch Program AL #10.559 Summer Food Service Program for Children U.S. Department of Education Special Education Cluster AL #84.027 Special Education Grants to States (IDEA, Part B) AL #84.173 Special Education Preschool Grants (IDEA Preschool) AL #84.027X COVID-19 Special Education – Grants to States (IDEA, Part B) De Minimis Rate Used: N Rate Explanation: De Minimis Indirect Cost Rate The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
Single Audit Compliance – Title I Documentation U.S. Department of Education AL# 84.010 Title I Grants to Local Education Agencies Condition: Although no non-compliance was found, the above documentation issues were also noted in our testing of compliance over federal funds. The following items were not timely provided for the audit:  Copy of the 2023-24 Consolidated Application.  Copy of completed Consultation and Collaboration forms.  Copy of Written Affirmation of LEA Consultation with Private School Officials forms.  Copy of Title I Parent and Family Engagement Policy.  Documentation of Private School acceptance or denial of services.  Copy of Funded Administrators Position form (if applicable).  School Improvement Grant Applications.  Copies of any SIG performance reports filed during 2023-24. In addition, an internal control questionnaire was provided to be completed and was not returned despite multiple requests. Criteria: Federal award documentation should be organized and well managed to ensure compliance is monitored in a timely manner. Cause: Unknown Effect or potential effect: When documentation is not readily available, there is a risk of non-compliance. Recommendation: We recommend that management institute policies and procedures for the orderly filing of federal award documents to ensure proper record retention and the ability to timely retrieve record as needed. Managements Response: The District has engaged a grant writer to assist with Title I documentation and questionnaires. We successfully provided the necessary documentation to the auditors on October 25, 2024.
Finding 2024-003
Single Audit Compliance – Title I Documentation U.S. Department of Education AL# 84.010 Title I Grants to Local Education Agencies Condition: Although no non-compliance was found, the above documentation issues were also noted in our testing of compliance over federal funds. The following items were not timely provided for the audit:  Copy of the 2023-24 Consolidated Application.  Copy of completed Consultation and Collaboration forms.  Copy of Written Affirmation of LEA Consultation with Private School Officials forms.  Copy of Title I Parent and Family Engagement Policy.  Documentation of Private School acceptance or denial of services.  Copy of Funded Administrators Position form (if applicable).  School Improvement Grant Applications.  Copies of any SIG performance reports filed during 2023-24. In addition, an internal control questionnaire was provided to be completed and was not returned despite multiple requests. Criteria: Federal award documentation should be organized and well managed to ensure compliance is monitored in a timely manner. Cause: Unknown Effect or potential effect: When documentation is not readily available, there is a risk of non-compliance. Recommendation: We recommend that management institute policies and procedures for the orderly filing of federal award documents to ensure proper record retention and the ability to timely retrieve record as needed. Managements Response: The District has engaged a grant writer to assist with Title I documentation and questionnaires. We successfully provided the necessary documentation to the auditors on October 25, 2024.