FAC Explorer

Audit 331917

FY End
2024-06-30
Total Expended
$2.31M
Findings
4
Programs
11
Organization: Yorktown Central School District (NY)
Year: 2024 Accepted: 2024-12-11
Auditor: R S Abrams & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513877 2024-001 Significant Deficiency - G
513878 2024-001 Significant Deficiency - G
1090319 2024-001 Significant Deficiency - G
1090320 2024-001 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States (idea, Part B) Emergency Relief (arp Esser) Fund $805,298 Yes 1
84.425 Covid-19 - American Rescue Plan- Elementary and Secondary School Emergency Relief (arp Esser) Fund $475,200 - 0
10.555 National School Lunch Program (cash Assistance) $333,583 - 0
84.010 Title I Grants to Local Educational Agencies (leas) $156,487 - 0
10.555 National School Lunch Program (non-Cash Food Distribution) $75,237 - 0
84.027 Covid-19 American Rescue Plan- Special Education Grants to States $45,203 Yes 0
84.173 Special Education Preschool Grants (idea Preschool) $32,259 Yes 1
84.365 English Language Acquisition Grants $22,863 - 0
84.367 Supporting Effective Instruction State Grant $10,703 - 0
84.424 Student Support and Academic Enrichment Grants $7,200 - 0
84.173 Covid-19 American Rescue Plan- Special Education Preschool Grants $175 Yes 0

Contacts

Name Title Type
FTFECEZ4L8C4 Lisa Sanfilippo Auditee
9142438021 Brendan Nelson, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis for Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The value of food commodities was calculated using the U.S. Department of Agriculture’s Food and Nutrition Service commodity price lists. Federal awards that are included in the Schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. Pass-through entity identifying numbers are presented where available. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Yorktown Central School District (the “District”) under programs of the federal government for the fiscal 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). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The value of food commodities was calculated using the U.S. Department of Agriculture’s Food and Nutrition Service commodity price lists. Federal awards that are included in the Schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. Pass-through entity identifying numbers are presented where available. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were provided to subrecipients.
Title: OTHER DISCLOSURES Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The value of food commodities was calculated using the U.S. Department of Agriculture’s Food and Nutrition Service commodity price lists. Federal awards that are included in the Schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. Pass-through entity identifying numbers are presented where available. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds is covered by the District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end.

Finding Details

Finding 2024-001
FINDING # 2024-001 U.S Department of Education – Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Criteria: According to 34 CFR Section 300.203, and the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard using prior year’s expenditures Condition: During our audit we noted certain figures used as inputs for the 2022-2023 Maintenance of Effort (MOE) compliance calculator did not agree to the District’s actual 2022-2023 excess cost aid and special education expenditures, and therefore we were unable to substantiate the 2022-2023 compliance calculator filed with the state. It is noted that subsequent to our finding, upon updating the MOE calculator, it was determined that the District was in compliance with the maintenance of effort requirements for the 2022-2023 MOE compliance calculator. Cause: The District has internal controls in place to have the MOE calculator reviewed and approved by a responsible administrator prior to submission. However, strengthening of internal control review process is needed. Effect: The District’s maintenance of effort calculator was submitted to the State with incorrect and/or incomplete information, which may affect future compliance with the requirements. Recommendation: We recommend the District strengthen the existing system of internal control to have the maintenance of effort documentation reviewed by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District’s Response: The District’s response is included in their corrective action plan.
Finding 2024-001
FINDING # 2024-001 U.S Department of Education – Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Criteria: According to 34 CFR Section 300.203, and the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard using prior year’s expenditures Condition: During our audit we noted certain figures used as inputs for the 2022-2023 Maintenance of Effort (MOE) compliance calculator did not agree to the District’s actual 2022-2023 excess cost aid and special education expenditures, and therefore we were unable to substantiate the 2022-2023 compliance calculator filed with the state. It is noted that subsequent to our finding, upon updating the MOE calculator, it was determined that the District was in compliance with the maintenance of effort requirements for the 2022-2023 MOE compliance calculator. Cause: The District has internal controls in place to have the MOE calculator reviewed and approved by a responsible administrator prior to submission. However, strengthening of internal control review process is needed. Effect: The District’s maintenance of effort calculator was submitted to the State with incorrect and/or incomplete information, which may affect future compliance with the requirements. Recommendation: We recommend the District strengthen the existing system of internal control to have the maintenance of effort documentation reviewed by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District’s Response: The District’s response is included in their corrective action plan.
Finding 2024-001
FINDING # 2024-001 U.S Department of Education – Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Criteria: According to 34 CFR Section 300.203, and the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard using prior year’s expenditures Condition: During our audit we noted certain figures used as inputs for the 2022-2023 Maintenance of Effort (MOE) compliance calculator did not agree to the District’s actual 2022-2023 excess cost aid and special education expenditures, and therefore we were unable to substantiate the 2022-2023 compliance calculator filed with the state. It is noted that subsequent to our finding, upon updating the MOE calculator, it was determined that the District was in compliance with the maintenance of effort requirements for the 2022-2023 MOE compliance calculator. Cause: The District has internal controls in place to have the MOE calculator reviewed and approved by a responsible administrator prior to submission. However, strengthening of internal control review process is needed. Effect: The District’s maintenance of effort calculator was submitted to the State with incorrect and/or incomplete information, which may affect future compliance with the requirements. Recommendation: We recommend the District strengthen the existing system of internal control to have the maintenance of effort documentation reviewed by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District’s Response: The District’s response is included in their corrective action plan.
Finding 2024-001
FINDING # 2024-001 U.S Department of Education – Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Criteria: According to 34 CFR Section 300.203, and the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard using prior year’s expenditures Condition: During our audit we noted certain figures used as inputs for the 2022-2023 Maintenance of Effort (MOE) compliance calculator did not agree to the District’s actual 2022-2023 excess cost aid and special education expenditures, and therefore we were unable to substantiate the 2022-2023 compliance calculator filed with the state. It is noted that subsequent to our finding, upon updating the MOE calculator, it was determined that the District was in compliance with the maintenance of effort requirements for the 2022-2023 MOE compliance calculator. Cause: The District has internal controls in place to have the MOE calculator reviewed and approved by a responsible administrator prior to submission. However, strengthening of internal control review process is needed. Effect: The District’s maintenance of effort calculator was submitted to the State with incorrect and/or incomplete information, which may affect future compliance with the requirements. Recommendation: We recommend the District strengthen the existing system of internal control to have the maintenance of effort documentation reviewed by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District’s Response: The District’s response is included in their corrective action plan.