FAC Explorer

Audit 347045

FY End
2024-06-30
Total Expended
$1.67M
Findings
6
Programs
9
Organization: Harborfields Central School District (NY)
Year: 2024 Accepted: 2025-03-20
Auditor: Cullen & Danowski LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529117 2024-001 Significant Deficiency Yes F
529118 2024-001 Significant Deficiency Yes F
529119 2024-001 Significant Deficiency Yes F
1105559 2024-001 Significant Deficiency Yes F
1105560 2024-001 Significant Deficiency Yes F
1105561 2024-001 Significant Deficiency Yes F

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $286,580 - 0
84.010 Title I Grants to Local Educational Agencies $66,256 - 0
10.553 School Breakfast Program $41,959 - 0
84.367 Supporting Effective Instruction State Grants $37,120 - 0
84.173 Special Education Preschool Grants $34,262 Yes 0
84.365 English Language Acquisition State Grants $13,005 - 0
84.424 Student Support and Academic Enrichment Program $11,268 - 0
84.027 Special Education Grants to States $4,362 Yes 0
84.425 Education Stabilization Fund $46 Yes 1

Contacts

Name Title Type
CNTVRKUCPZE3 Sharon Donnelly Auditee
6317545300 Jill S. Sanders, CPA Auditor
No contacts on file

Notes to SEFA

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 limited as to reimbursement. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. Pass-through numbers are presented where available. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. Non-cash assistance is reported in the Schedule at the fair market value of commodities used, which are amounts provided by New York State under the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: Harborfields Central School District has not elected to use the 10% 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 has only a nominal value, and is covered by the District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end.
Title: SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS RECONCILIATION 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 limited as to reimbursement. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. Pass-through numbers are presented where available. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. Non-cash assistance is reported in the Schedule at the fair market value of commodities used, which are amounts provided by New York State under the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: Harborfields Central School District has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule reflects only those expenditures that are subject to the requirements of the Uniform Guidance, and thus excludes certain items reported in the District’s financial statements. For the fiscal year ended June 30, 2024, the District reported $81,642 in surplus food commodities received from the federal government as federal sources revenue in its governmental funds financial statements. However, in accordance with the Uniform Guidance, the value of surplus food commodities used during the fiscal year is required to be reported as federal awards expended. Therefore, an adjustment of $10,319 was reflected, resulting in a total of $91,961 reported as non-cash assistance (food distribution) for surplus food commodities used in the National School Lunch Program ALN: 10.555. Additionally, for the fiscal year ended June 30, 2024, the District received $8,624 in E-Rate funding, which is classified as federal sources revenue in the governmental funds financial statements. However, E-Rate program reimbursements are no classified as federal awards expended in accordance with the Uniform Guidance. The following is a reconciliation of the federal revenues reported in the financial statements to federal awards expended, as reported in the Schedule:

Finding Details

Finding 2024-001
Significant Deficiency 2024-001. Equipment and Real Property Management United States of Education, Passed Through New York State, Department of Education: Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Children and Youth ALN: 84.425W Criteria: 2 CFR §200.313 of the Uniform Guidance issued by the U.S. Office of Management and Budget requires management to have procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a federal award, until disposition takes place. This includes maintaining property records that include a description of the property, a serial number or other identification number, the source of funding for the property, including the Federal Award Identification Number (FAIN), and who holds title. In addition, it requires the District to track the acquisition date and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District did not include all equipment purchased with federal grant funds in its current year additions in the District’s capital assets inventory records. Cause: The District uses specific codes to identify and track equipment purchased during the year. Since the District did not have procedures in place to timely review and reconcile the District’s equipment purchases codes to the annual capital assets additions, equipment purchased under the federal grants was inadvertently omitted from the current year capital assets inventory additions. Effect: The inability to include and differentiate capital assets acquired with federal awards in the capital assets inventory records could lead to improper procedures for disposal of those capital assets. Questioned Costs: None reported. Context: The District rarely uses federal grant funds for the purchase of equipment. As a result of this, when District staff was compiling the listing of equipment purchased during the year, to be provided to the District’s third-party capital assets management company, the equipment purchased using federal grant funds was inadvertently omitted from the listing. Identification of a Repeat Finding: This is a repeat finding from the previous year audit, 2023-002. Recommendation: The District should implement procedures where there is a formal reconciliation performed annually for all of the District’s equipment expenditure codes and the additions to the District’s capital assets inventory. This will ensure that all equipment purchased with federal funds is captured and included in the capital assets inventory records. Additionally, all capital assets additions purchased with federal funds should be managed in accordance with 2 CFR §200.313. Views of Responsible Officials of Auditee: Management agrees with the finding and will ensure that the equipment purchased with federal funds is identified and included in the District’s capital assets inventory records as part of the capital assets reconciliation process.
Finding 2024-001
Significant Deficiency 2024-001. Equipment and Real Property Management United States of Education, Passed Through New York State, Department of Education: Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Children and Youth ALN: 84.425W Criteria: 2 CFR §200.313 of the Uniform Guidance issued by the U.S. Office of Management and Budget requires management to have procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a federal award, until disposition takes place. This includes maintaining property records that include a description of the property, a serial number or other identification number, the source of funding for the property, including the Federal Award Identification Number (FAIN), and who holds title. In addition, it requires the District to track the acquisition date and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District did not include all equipment purchased with federal grant funds in its current year additions in the District’s capital assets inventory records. Cause: The District uses specific codes to identify and track equipment purchased during the year. Since the District did not have procedures in place to timely review and reconcile the District’s equipment purchases codes to the annual capital assets additions, equipment purchased under the federal grants was inadvertently omitted from the current year capital assets inventory additions. Effect: The inability to include and differentiate capital assets acquired with federal awards in the capital assets inventory records could lead to improper procedures for disposal of those capital assets. Questioned Costs: None reported. Context: The District rarely uses federal grant funds for the purchase of equipment. As a result of this, when District staff was compiling the listing of equipment purchased during the year, to be provided to the District’s third-party capital assets management company, the equipment purchased using federal grant funds was inadvertently omitted from the listing. Identification of a Repeat Finding: This is a repeat finding from the previous year audit, 2023-002. Recommendation: The District should implement procedures where there is a formal reconciliation performed annually for all of the District’s equipment expenditure codes and the additions to the District’s capital assets inventory. This will ensure that all equipment purchased with federal funds is captured and included in the capital assets inventory records. Additionally, all capital assets additions purchased with federal funds should be managed in accordance with 2 CFR §200.313. Views of Responsible Officials of Auditee: Management agrees with the finding and will ensure that the equipment purchased with federal funds is identified and included in the District’s capital assets inventory records as part of the capital assets reconciliation process.
Finding 2024-001
Significant Deficiency 2024-001. Equipment and Real Property Management United States of Education, Passed Through New York State, Department of Education: Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Children and Youth ALN: 84.425W Criteria: 2 CFR §200.313 of the Uniform Guidance issued by the U.S. Office of Management and Budget requires management to have procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a federal award, until disposition takes place. This includes maintaining property records that include a description of the property, a serial number or other identification number, the source of funding for the property, including the Federal Award Identification Number (FAIN), and who holds title. In addition, it requires the District to track the acquisition date and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District did not include all equipment purchased with federal grant funds in its current year additions in the District’s capital assets inventory records. Cause: The District uses specific codes to identify and track equipment purchased during the year. Since the District did not have procedures in place to timely review and reconcile the District’s equipment purchases codes to the annual capital assets additions, equipment purchased under the federal grants was inadvertently omitted from the current year capital assets inventory additions. Effect: The inability to include and differentiate capital assets acquired with federal awards in the capital assets inventory records could lead to improper procedures for disposal of those capital assets. Questioned Costs: None reported. Context: The District rarely uses federal grant funds for the purchase of equipment. As a result of this, when District staff was compiling the listing of equipment purchased during the year, to be provided to the District’s third-party capital assets management company, the equipment purchased using federal grant funds was inadvertently omitted from the listing. Identification of a Repeat Finding: This is a repeat finding from the previous year audit, 2023-002. Recommendation: The District should implement procedures where there is a formal reconciliation performed annually for all of the District’s equipment expenditure codes and the additions to the District’s capital assets inventory. This will ensure that all equipment purchased with federal funds is captured and included in the capital assets inventory records. Additionally, all capital assets additions purchased with federal funds should be managed in accordance with 2 CFR §200.313. Views of Responsible Officials of Auditee: Management agrees with the finding and will ensure that the equipment purchased with federal funds is identified and included in the District’s capital assets inventory records as part of the capital assets reconciliation process.
Finding 2024-001
Significant Deficiency 2024-001. Equipment and Real Property Management United States of Education, Passed Through New York State, Department of Education: Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Children and Youth ALN: 84.425W Criteria: 2 CFR §200.313 of the Uniform Guidance issued by the U.S. Office of Management and Budget requires management to have procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a federal award, until disposition takes place. This includes maintaining property records that include a description of the property, a serial number or other identification number, the source of funding for the property, including the Federal Award Identification Number (FAIN), and who holds title. In addition, it requires the District to track the acquisition date and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District did not include all equipment purchased with federal grant funds in its current year additions in the District’s capital assets inventory records. Cause: The District uses specific codes to identify and track equipment purchased during the year. Since the District did not have procedures in place to timely review and reconcile the District’s equipment purchases codes to the annual capital assets additions, equipment purchased under the federal grants was inadvertently omitted from the current year capital assets inventory additions. Effect: The inability to include and differentiate capital assets acquired with federal awards in the capital assets inventory records could lead to improper procedures for disposal of those capital assets. Questioned Costs: None reported. Context: The District rarely uses federal grant funds for the purchase of equipment. As a result of this, when District staff was compiling the listing of equipment purchased during the year, to be provided to the District’s third-party capital assets management company, the equipment purchased using federal grant funds was inadvertently omitted from the listing. Identification of a Repeat Finding: This is a repeat finding from the previous year audit, 2023-002. Recommendation: The District should implement procedures where there is a formal reconciliation performed annually for all of the District’s equipment expenditure codes and the additions to the District’s capital assets inventory. This will ensure that all equipment purchased with federal funds is captured and included in the capital assets inventory records. Additionally, all capital assets additions purchased with federal funds should be managed in accordance with 2 CFR §200.313. Views of Responsible Officials of Auditee: Management agrees with the finding and will ensure that the equipment purchased with federal funds is identified and included in the District’s capital assets inventory records as part of the capital assets reconciliation process.
Finding 2024-001
Significant Deficiency 2024-001. Equipment and Real Property Management United States of Education, Passed Through New York State, Department of Education: Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Children and Youth ALN: 84.425W Criteria: 2 CFR §200.313 of the Uniform Guidance issued by the U.S. Office of Management and Budget requires management to have procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a federal award, until disposition takes place. This includes maintaining property records that include a description of the property, a serial number or other identification number, the source of funding for the property, including the Federal Award Identification Number (FAIN), and who holds title. In addition, it requires the District to track the acquisition date and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District did not include all equipment purchased with federal grant funds in its current year additions in the District’s capital assets inventory records. Cause: The District uses specific codes to identify and track equipment purchased during the year. Since the District did not have procedures in place to timely review and reconcile the District’s equipment purchases codes to the annual capital assets additions, equipment purchased under the federal grants was inadvertently omitted from the current year capital assets inventory additions. Effect: The inability to include and differentiate capital assets acquired with federal awards in the capital assets inventory records could lead to improper procedures for disposal of those capital assets. Questioned Costs: None reported. Context: The District rarely uses federal grant funds for the purchase of equipment. As a result of this, when District staff was compiling the listing of equipment purchased during the year, to be provided to the District’s third-party capital assets management company, the equipment purchased using federal grant funds was inadvertently omitted from the listing. Identification of a Repeat Finding: This is a repeat finding from the previous year audit, 2023-002. Recommendation: The District should implement procedures where there is a formal reconciliation performed annually for all of the District’s equipment expenditure codes and the additions to the District’s capital assets inventory. This will ensure that all equipment purchased with federal funds is captured and included in the capital assets inventory records. Additionally, all capital assets additions purchased with federal funds should be managed in accordance with 2 CFR §200.313. Views of Responsible Officials of Auditee: Management agrees with the finding and will ensure that the equipment purchased with federal funds is identified and included in the District’s capital assets inventory records as part of the capital assets reconciliation process.
Finding 2024-001
Significant Deficiency 2024-001. Equipment and Real Property Management United States of Education, Passed Through New York State, Department of Education: Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Children and Youth ALN: 84.425W Criteria: 2 CFR §200.313 of the Uniform Guidance issued by the U.S. Office of Management and Budget requires management to have procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a federal award, until disposition takes place. This includes maintaining property records that include a description of the property, a serial number or other identification number, the source of funding for the property, including the Federal Award Identification Number (FAIN), and who holds title. In addition, it requires the District to track the acquisition date and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District did not include all equipment purchased with federal grant funds in its current year additions in the District’s capital assets inventory records. Cause: The District uses specific codes to identify and track equipment purchased during the year. Since the District did not have procedures in place to timely review and reconcile the District’s equipment purchases codes to the annual capital assets additions, equipment purchased under the federal grants was inadvertently omitted from the current year capital assets inventory additions. Effect: The inability to include and differentiate capital assets acquired with federal awards in the capital assets inventory records could lead to improper procedures for disposal of those capital assets. Questioned Costs: None reported. Context: The District rarely uses federal grant funds for the purchase of equipment. As a result of this, when District staff was compiling the listing of equipment purchased during the year, to be provided to the District’s third-party capital assets management company, the equipment purchased using federal grant funds was inadvertently omitted from the listing. Identification of a Repeat Finding: This is a repeat finding from the previous year audit, 2023-002. Recommendation: The District should implement procedures where there is a formal reconciliation performed annually for all of the District’s equipment expenditure codes and the additions to the District’s capital assets inventory. This will ensure that all equipment purchased with federal funds is captured and included in the capital assets inventory records. Additionally, all capital assets additions purchased with federal funds should be managed in accordance with 2 CFR §200.313. Views of Responsible Officials of Auditee: Management agrees with the finding and will ensure that the equipment purchased with federal funds is identified and included in the District’s capital assets inventory records as part of the capital assets reconciliation process.