Audit 35050

FY End
2022-06-30
Total Expended
$1.96M
Findings
8
Programs
10
Year: 2022 Accepted: 2023-03-29
Auditor: Rbt Cpa's LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
30357 2022-001 - - E
30358 2022-001 - - E
30359 2022-001 - - E
30360 2022-001 - - E
606799 2022-001 - - E
606800 2022-001 - - E
606801 2022-001 - - E
606802 2022-001 - - E

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $277,484 - 0
84.027 Special Education_grants to States $256,156 - 0
84.010 Title I Grants to Local Educational Agencies $195,079 Yes 1
10.553 School Breakfast Program $133,266 - 0
84.425 Education Stabilization Fund $101,975 Yes 0
84.367 Improving Teacher Quality State Grants $32,190 - 0
84.424 Student Support and Academic Enrichment Program $10,667 - 0
84.031 Higher Education_institutional Aid $8,853 - 0
84.173 Special Education_preschool Grants $3,096 - 0
10.649 Pandemic Ebt Administrative Costs $1,803 - 0

Contacts

Name Title Type
QA29JJF7YMG1 Robert Farrier Auditee
8453734100 Victor V. Churchioll, CPA Auditor
No contacts on file

Notes to SEFA

Title: MATCHING COSTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs administered by the District, which is described in Note 1 to the District's basic financial statements, using the modified accrual basis of accounting. 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. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Certain District federal award programs may have been charged with indirect costs, based upon a rate established by New York State. The District has elected not to use the 10% De Minimis Indirect Cost Rate allowed under the Uniform Guidance applied to overall expenditures. Matching costs (the District's share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. 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.
Title: INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs administered by the District, which is described in Note 1 to the District's basic financial statements, using the modified accrual basis of accounting. 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. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Certain District federal award programs may have been charged with indirect costs, based upon a rate established by New York State. The District has elected not to use the 10% De Minimis Indirect Cost Rate allowed under the Uniform Guidance applied to overall expenditures. 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.
Title: NON-MONETARY ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs administered by the District, which is described in Note 1 to the District's basic financial statements, using the modified accrual basis of accounting. 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. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Certain District federal award programs may have been charged with indirect costs, based upon a rate established by New York State. The District has elected not to use the 10% De Minimis Indirect Cost Rate allowed under the Uniform Guidance applied to overall expenditures. Non-monetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. Such assistance has been apportioned to the lunch and breakfast program and total $22,654.
Title: RECONCILIATION TO FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs administered by the District, which is described in Note 1 to the District's basic financial statements, using the modified accrual basis of accounting. 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. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Certain District federal award programs may have been charged with indirect costs, based upon a rate established by New York State. The District has elected not to use the 10% De Minimis Indirect Cost Rate allowed under the Uniform Guidance applied to overall expenditures. Federal Expenditures as reported in the Schedule is $1,964,376 plus Medicare reported in the General Fund of 225,268 subtract Federal Revenue in State Revenue line in the General Fund of 25,534 equals Federal Aid as reported in the Statement of Revenues, Expenditures and Changes in Fund Balance of $2,164,110

Finding Details

Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: The District had fifteen students Title I folders which were lacking documentation to meet the District?s Academic Intervention Services (?AIS?) internal control plan to show and track the students? progress. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (?LEP?) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Cause: Some of the AIS teachers and staff were not good about printing the students progress notes and putting the info in the students AIS folder to keep track of the students progress. Effect: Since the specific eligibility requirement is not being adhered to, it could result in additional students that are ineligible receiving the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District had changes in personnel and it resulted in some of the processes not being followed fully. Perspective: It is believed that these oversights are limited to a small group of student files. Repeat: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder.
Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: The District had fifteen students Title I folders which were lacking documentation to meet the District?s Academic Intervention Services (?AIS?) internal control plan to show and track the students? progress. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (?LEP?) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Cause: Some of the AIS teachers and staff were not good about printing the students progress notes and putting the info in the students AIS folder to keep track of the students progress. Effect: Since the specific eligibility requirement is not being adhered to, it could result in additional students that are ineligible receiving the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District had changes in personnel and it resulted in some of the processes not being followed fully. Perspective: It is believed that these oversights are limited to a small group of student files. Repeat: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder.
Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: The District had fifteen students Title I folders which were lacking documentation to meet the District?s Academic Intervention Services (?AIS?) internal control plan to show and track the students? progress. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (?LEP?) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Cause: Some of the AIS teachers and staff were not good about printing the students progress notes and putting the info in the students AIS folder to keep track of the students progress. Effect: Since the specific eligibility requirement is not being adhered to, it could result in additional students that are ineligible receiving the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District had changes in personnel and it resulted in some of the processes not being followed fully. Perspective: It is believed that these oversights are limited to a small group of student files. Repeat: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder.
Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: The District had fifteen students Title I folders which were lacking documentation to meet the District?s Academic Intervention Services (?AIS?) internal control plan to show and track the students? progress. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (?LEP?) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Cause: Some of the AIS teachers and staff were not good about printing the students progress notes and putting the info in the students AIS folder to keep track of the students progress. Effect: Since the specific eligibility requirement is not being adhered to, it could result in additional students that are ineligible receiving the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District had changes in personnel and it resulted in some of the processes not being followed fully. Perspective: It is believed that these oversights are limited to a small group of student files. Repeat: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder.
Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: The District had fifteen students Title I folders which were lacking documentation to meet the District?s Academic Intervention Services (?AIS?) internal control plan to show and track the students? progress. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (?LEP?) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Cause: Some of the AIS teachers and staff were not good about printing the students progress notes and putting the info in the students AIS folder to keep track of the students progress. Effect: Since the specific eligibility requirement is not being adhered to, it could result in additional students that are ineligible receiving the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District had changes in personnel and it resulted in some of the processes not being followed fully. Perspective: It is believed that these oversights are limited to a small group of student files. Repeat: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder.
Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: The District had fifteen students Title I folders which were lacking documentation to meet the District?s Academic Intervention Services (?AIS?) internal control plan to show and track the students? progress. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (?LEP?) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Cause: Some of the AIS teachers and staff were not good about printing the students progress notes and putting the info in the students AIS folder to keep track of the students progress. Effect: Since the specific eligibility requirement is not being adhered to, it could result in additional students that are ineligible receiving the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District had changes in personnel and it resulted in some of the processes not being followed fully. Perspective: It is believed that these oversights are limited to a small group of student files. Repeat: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder.
Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: The District had fifteen students Title I folders which were lacking documentation to meet the District?s Academic Intervention Services (?AIS?) internal control plan to show and track the students? progress. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (?LEP?) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Cause: Some of the AIS teachers and staff were not good about printing the students progress notes and putting the info in the students AIS folder to keep track of the students progress. Effect: Since the specific eligibility requirement is not being adhered to, it could result in additional students that are ineligible receiving the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District had changes in personnel and it resulted in some of the processes not being followed fully. Perspective: It is believed that these oversights are limited to a small group of student files. Repeat: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder.
Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: The District had fifteen students Title I folders which were lacking documentation to meet the District?s Academic Intervention Services (?AIS?) internal control plan to show and track the students? progress. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (?LEP?) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Cause: Some of the AIS teachers and staff were not good about printing the students progress notes and putting the info in the students AIS folder to keep track of the students progress. Effect: Since the specific eligibility requirement is not being adhered to, it could result in additional students that are ineligible receiving the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District had changes in personnel and it resulted in some of the processes not being followed fully. Perspective: It is believed that these oversights are limited to a small group of student files. Repeat: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder.