Audit 358891

FY End
2024-06-30
Total Expended
$1.65M
Findings
6
Programs
12
Year: 2024 Accepted: 2025-06-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
565014 2024-001 - - E
565015 2024-001 - - E
565016 2024-001 - - E
1141456 2024-001 - - E
1141457 2024-001 - - E
1141458 2024-001 - - E

Contacts

Name Title Type
JMTJGPDFBH14 Rebecca Minichiello Auditee
6034644466 Tim Greene Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Hillsboro-Deering Cooperative School District has not elected to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Hillsboro-Deering Cooperative School 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 the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the School District, it is not intended to, and does not, present the financial position or changes in net position of the Hillsboro-Deering Cooperative School District.
Title: Commodities Accounting Policies: Expenditures on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Hillsboro-Deering Cooperative School District has not elected to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. Included in the expenditures reported under the National School Lunch Program is the value of food commodities received during the year from the U.S. Department of Agriculture Surplus Distribution Program. The School District recognized expenditures of noncash awards of $48,819 for such commodities in the year ended June 30, 2024.

Finding Details

Criteria: The School District’s responsibility for internal control over compliance extends to ensuring that adequate documentation and verification are maintained related to the eligibility status for the National School Lunch and Breakfast Programs. Condition: The School District did not provide documentation of its eligibility determinations for audit. Cause: The School District did not believe that it could provide the information as it would be disclosing personal information on families’ and households’ income. Further guidance provided to the School District by the NH Department of Education supported the School District’s opinion. Effect: We could not test compliance with the requirements. Recommendation: While we understand the need to keep information private, 7 CFR 245.6(f)(3)(i) explicitly allows for the disclosure of all eligibility information in addition to eligibility status to “persons directly connected with the administration or enforcement of programs…”. An audit is a requirement of the administration of the program. We recommend that the School District provide the requested information for future audits. If the School District still does not want to provide such student information, the School District should come up with a coding system whereby each application is assigned a corresponding number, and provide a roster of applications using the number as an indicator of each application and status. The applications should be coded to correspond to that number, and any personal information redacted when provided for the audit. Management’s Response: Please see the CFR text, in its entirety, which outlines who may see information regarding student eligibility status, as well as information from the Free and Reduced School Price Meals. The school district will follow the CFR in regard to information on applications. 7 CFR 245.6(f)(2)(i, ii, iii, iv)" Only persons directly connected with the administration or enforcement of a program or activity listed in paragraphs (f)(2) or (f)(3) of this section may have access to children's eligibility information, without parental consent." Paragraph (f)(2) states, "Disclosure of children's names and eligibility status only. The State agency or local educational agency, as appropriate, may disclose, without parental consent, children's names and eligibility status (whether they are eligible for free or reduced price meals or free milk) to persons directly connected with the administration or enforcement of: (i) A Federal education program; (ii) A State health program or State education program administered by the State or local education agency; (iii) A Federal, State, or local means-tested nutrition program with eligibility standards comparable to the National School Lunch Program (i.e., food assistance programs for households with incomes at or below 185 percent of the Federal poverty level); or (iv) A third party contractor assisting in verification of eligibility efforts by contacting households who fail to respond to requests for verification of their eligibility. 7 CFR 245.6(f)(3)(i, ii, iii) Paragraph (f)(3) states "Disclosure of all eligibility information in addition to eligibility status. In addition to children's names and eligibility status, the State agency or local educational agency, as appropriate, may disclose, without parental consent, all eligibility information obtained through the free and reduced price meals or free milk eligibility process (including all information on the application or obtained through direct certification) to: (i) Persons directly connected with the administration or enforcement of programs authorized under the Richard B. Russell National School Lunch Act or the Child Nutrition Act of 1966. This means that all eligibility information obtained for the National School Lunch Program, School Breakfast Program or Special Milk Program may be disclosed to persons directly connected with administering or enforcing regulations under the National School Lunch or School Breakfast Programs (Parts 210 and 220, respectively, of this chapter), Child and Adult Care Food Program (Part 226 of this chapter), Summer Food Service Program (Part 225 of this chapter) and the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) (Part 246 of this chapter); (ii) The Comptroller General of the United States for purposes of audit and examination; and (iii) Federal, State, and local law enforcement officials for the purpose of investigating any alleged violation of the programs listed in paragraphs (g)(3) and (g)(4) of this section." Additionally, Policy Memo SP 16-2016: Disclosure Requirements Child Nutrition Programs. See the table on page 6. Lastly, upon seeking guidance from NH Department of Education Office of Nutrition Programs and Services, they stated; “Page 6 of the document provides a chart (see above) stating who is able to see the confidential information and when. Given that this is the SAU/LEA’s single audit, confidential information may not be released, and only aggregate data can be given.
Criteria: The School District’s responsibility for internal control over compliance extends to ensuring that adequate documentation and verification are maintained related to the eligibility status for the National School Lunch and Breakfast Programs. Condition: The School District did not provide documentation of its eligibility determinations for audit. Cause: The School District did not believe that it could provide the information as it would be disclosing personal information on families’ and households’ income. Further guidance provided to the School District by the NH Department of Education supported the School District’s opinion. Effect: We could not test compliance with the requirements. Recommendation: While we understand the need to keep information private, 7 CFR 245.6(f)(3)(i) explicitly allows for the disclosure of all eligibility information in addition to eligibility status to “persons directly connected with the administration or enforcement of programs…”. An audit is a requirement of the administration of the program. We recommend that the School District provide the requested information for future audits. If the School District still does not want to provide such student information, the School District should come up with a coding system whereby each application is assigned a corresponding number, and provide a roster of applications using the number as an indicator of each application and status. The applications should be coded to correspond to that number, and any personal information redacted when provided for the audit. Management’s Response: Please see the CFR text, in its entirety, which outlines who may see information regarding student eligibility status, as well as information from the Free and Reduced School Price Meals. The school district will follow the CFR in regard to information on applications. 7 CFR 245.6(f)(2)(i, ii, iii, iv)" Only persons directly connected with the administration or enforcement of a program or activity listed in paragraphs (f)(2) or (f)(3) of this section may have access to children's eligibility information, without parental consent." Paragraph (f)(2) states, "Disclosure of children's names and eligibility status only. The State agency or local educational agency, as appropriate, may disclose, without parental consent, children's names and eligibility status (whether they are eligible for free or reduced price meals or free milk) to persons directly connected with the administration or enforcement of: (i) A Federal education program; (ii) A State health program or State education program administered by the State or local education agency; (iii) A Federal, State, or local means-tested nutrition program with eligibility standards comparable to the National School Lunch Program (i.e., food assistance programs for households with incomes at or below 185 percent of the Federal poverty level); or (iv) A third party contractor assisting in verification of eligibility efforts by contacting households who fail to respond to requests for verification of their eligibility. 7 CFR 245.6(f)(3)(i, ii, iii) Paragraph (f)(3) states "Disclosure of all eligibility information in addition to eligibility status. In addition to children's names and eligibility status, the State agency or local educational agency, as appropriate, may disclose, without parental consent, all eligibility information obtained through the free and reduced price meals or free milk eligibility process (including all information on the application or obtained through direct certification) to: (i) Persons directly connected with the administration or enforcement of programs authorized under the Richard B. Russell National School Lunch Act or the Child Nutrition Act of 1966. This means that all eligibility information obtained for the National School Lunch Program, School Breakfast Program or Special Milk Program may be disclosed to persons directly connected with administering or enforcing regulations under the National School Lunch or School Breakfast Programs (Parts 210 and 220, respectively, of this chapter), Child and Adult Care Food Program (Part 226 of this chapter), Summer Food Service Program (Part 225 of this chapter) and the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) (Part 246 of this chapter); (ii) The Comptroller General of the United States for purposes of audit and examination; and (iii) Federal, State, and local law enforcement officials for the purpose of investigating any alleged violation of the programs listed in paragraphs (g)(3) and (g)(4) of this section." Additionally, Policy Memo SP 16-2016: Disclosure Requirements Child Nutrition Programs. See the table on page 6. Lastly, upon seeking guidance from NH Department of Education Office of Nutrition Programs and Services, they stated; “Page 6 of the document provides a chart (see above) stating who is able to see the confidential information and when. Given that this is the SAU/LEA’s single audit, confidential information may not be released, and only aggregate data can be given.
Criteria: The School District’s responsibility for internal control over compliance extends to ensuring that adequate documentation and verification are maintained related to the eligibility status for the National School Lunch and Breakfast Programs. Condition: The School District did not provide documentation of its eligibility determinations for audit. Cause: The School District did not believe that it could provide the information as it would be disclosing personal information on families’ and households’ income. Further guidance provided to the School District by the NH Department of Education supported the School District’s opinion. Effect: We could not test compliance with the requirements. Recommendation: While we understand the need to keep information private, 7 CFR 245.6(f)(3)(i) explicitly allows for the disclosure of all eligibility information in addition to eligibility status to “persons directly connected with the administration or enforcement of programs…”. An audit is a requirement of the administration of the program. We recommend that the School District provide the requested information for future audits. If the School District still does not want to provide such student information, the School District should come up with a coding system whereby each application is assigned a corresponding number, and provide a roster of applications using the number as an indicator of each application and status. The applications should be coded to correspond to that number, and any personal information redacted when provided for the audit. Management’s Response: Please see the CFR text, in its entirety, which outlines who may see information regarding student eligibility status, as well as information from the Free and Reduced School Price Meals. The school district will follow the CFR in regard to information on applications. 7 CFR 245.6(f)(2)(i, ii, iii, iv)" Only persons directly connected with the administration or enforcement of a program or activity listed in paragraphs (f)(2) or (f)(3) of this section may have access to children's eligibility information, without parental consent." Paragraph (f)(2) states, "Disclosure of children's names and eligibility status only. The State agency or local educational agency, as appropriate, may disclose, without parental consent, children's names and eligibility status (whether they are eligible for free or reduced price meals or free milk) to persons directly connected with the administration or enforcement of: (i) A Federal education program; (ii) A State health program or State education program administered by the State or local education agency; (iii) A Federal, State, or local means-tested nutrition program with eligibility standards comparable to the National School Lunch Program (i.e., food assistance programs for households with incomes at or below 185 percent of the Federal poverty level); or (iv) A third party contractor assisting in verification of eligibility efforts by contacting households who fail to respond to requests for verification of their eligibility. 7 CFR 245.6(f)(3)(i, ii, iii) Paragraph (f)(3) states "Disclosure of all eligibility information in addition to eligibility status. In addition to children's names and eligibility status, the State agency or local educational agency, as appropriate, may disclose, without parental consent, all eligibility information obtained through the free and reduced price meals or free milk eligibility process (including all information on the application or obtained through direct certification) to: (i) Persons directly connected with the administration or enforcement of programs authorized under the Richard B. Russell National School Lunch Act or the Child Nutrition Act of 1966. This means that all eligibility information obtained for the National School Lunch Program, School Breakfast Program or Special Milk Program may be disclosed to persons directly connected with administering or enforcing regulations under the National School Lunch or School Breakfast Programs (Parts 210 and 220, respectively, of this chapter), Child and Adult Care Food Program (Part 226 of this chapter), Summer Food Service Program (Part 225 of this chapter) and the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) (Part 246 of this chapter); (ii) The Comptroller General of the United States for purposes of audit and examination; and (iii) Federal, State, and local law enforcement officials for the purpose of investigating any alleged violation of the programs listed in paragraphs (g)(3) and (g)(4) of this section." Additionally, Policy Memo SP 16-2016: Disclosure Requirements Child Nutrition Programs. See the table on page 6. Lastly, upon seeking guidance from NH Department of Education Office of Nutrition Programs and Services, they stated; “Page 6 of the document provides a chart (see above) stating who is able to see the confidential information and when. Given that this is the SAU/LEA’s single audit, confidential information may not be released, and only aggregate data can be given.
Criteria: The School District’s responsibility for internal control over compliance extends to ensuring that adequate documentation and verification are maintained related to the eligibility status for the National School Lunch and Breakfast Programs. Condition: The School District did not provide documentation of its eligibility determinations for audit. Cause: The School District did not believe that it could provide the information as it would be disclosing personal information on families’ and households’ income. Further guidance provided to the School District by the NH Department of Education supported the School District’s opinion. Effect: We could not test compliance with the requirements. Recommendation: While we understand the need to keep information private, 7 CFR 245.6(f)(3)(i) explicitly allows for the disclosure of all eligibility information in addition to eligibility status to “persons directly connected with the administration or enforcement of programs…”. An audit is a requirement of the administration of the program. We recommend that the School District provide the requested information for future audits. If the School District still does not want to provide such student information, the School District should come up with a coding system whereby each application is assigned a corresponding number, and provide a roster of applications using the number as an indicator of each application and status. The applications should be coded to correspond to that number, and any personal information redacted when provided for the audit. Management’s Response: Please see the CFR text, in its entirety, which outlines who may see information regarding student eligibility status, as well as information from the Free and Reduced School Price Meals. The school district will follow the CFR in regard to information on applications. 7 CFR 245.6(f)(2)(i, ii, iii, iv)" Only persons directly connected with the administration or enforcement of a program or activity listed in paragraphs (f)(2) or (f)(3) of this section may have access to children's eligibility information, without parental consent." Paragraph (f)(2) states, "Disclosure of children's names and eligibility status only. The State agency or local educational agency, as appropriate, may disclose, without parental consent, children's names and eligibility status (whether they are eligible for free or reduced price meals or free milk) to persons directly connected with the administration or enforcement of: (i) A Federal education program; (ii) A State health program or State education program administered by the State or local education agency; (iii) A Federal, State, or local means-tested nutrition program with eligibility standards comparable to the National School Lunch Program (i.e., food assistance programs for households with incomes at or below 185 percent of the Federal poverty level); or (iv) A third party contractor assisting in verification of eligibility efforts by contacting households who fail to respond to requests for verification of their eligibility. 7 CFR 245.6(f)(3)(i, ii, iii) Paragraph (f)(3) states "Disclosure of all eligibility information in addition to eligibility status. In addition to children's names and eligibility status, the State agency or local educational agency, as appropriate, may disclose, without parental consent, all eligibility information obtained through the free and reduced price meals or free milk eligibility process (including all information on the application or obtained through direct certification) to: (i) Persons directly connected with the administration or enforcement of programs authorized under the Richard B. Russell National School Lunch Act or the Child Nutrition Act of 1966. This means that all eligibility information obtained for the National School Lunch Program, School Breakfast Program or Special Milk Program may be disclosed to persons directly connected with administering or enforcing regulations under the National School Lunch or School Breakfast Programs (Parts 210 and 220, respectively, of this chapter), Child and Adult Care Food Program (Part 226 of this chapter), Summer Food Service Program (Part 225 of this chapter) and the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) (Part 246 of this chapter); (ii) The Comptroller General of the United States for purposes of audit and examination; and (iii) Federal, State, and local law enforcement officials for the purpose of investigating any alleged violation of the programs listed in paragraphs (g)(3) and (g)(4) of this section." Additionally, Policy Memo SP 16-2016: Disclosure Requirements Child Nutrition Programs. See the table on page 6. Lastly, upon seeking guidance from NH Department of Education Office of Nutrition Programs and Services, they stated; “Page 6 of the document provides a chart (see above) stating who is able to see the confidential information and when. Given that this is the SAU/LEA’s single audit, confidential information may not be released, and only aggregate data can be given.
Criteria: The School District’s responsibility for internal control over compliance extends to ensuring that adequate documentation and verification are maintained related to the eligibility status for the National School Lunch and Breakfast Programs. Condition: The School District did not provide documentation of its eligibility determinations for audit. Cause: The School District did not believe that it could provide the information as it would be disclosing personal information on families’ and households’ income. Further guidance provided to the School District by the NH Department of Education supported the School District’s opinion. Effect: We could not test compliance with the requirements. Recommendation: While we understand the need to keep information private, 7 CFR 245.6(f)(3)(i) explicitly allows for the disclosure of all eligibility information in addition to eligibility status to “persons directly connected with the administration or enforcement of programs…”. An audit is a requirement of the administration of the program. We recommend that the School District provide the requested information for future audits. If the School District still does not want to provide such student information, the School District should come up with a coding system whereby each application is assigned a corresponding number, and provide a roster of applications using the number as an indicator of each application and status. The applications should be coded to correspond to that number, and any personal information redacted when provided for the audit. Management’s Response: Please see the CFR text, in its entirety, which outlines who may see information regarding student eligibility status, as well as information from the Free and Reduced School Price Meals. The school district will follow the CFR in regard to information on applications. 7 CFR 245.6(f)(2)(i, ii, iii, iv)" Only persons directly connected with the administration or enforcement of a program or activity listed in paragraphs (f)(2) or (f)(3) of this section may have access to children's eligibility information, without parental consent." Paragraph (f)(2) states, "Disclosure of children's names and eligibility status only. The State agency or local educational agency, as appropriate, may disclose, without parental consent, children's names and eligibility status (whether they are eligible for free or reduced price meals or free milk) to persons directly connected with the administration or enforcement of: (i) A Federal education program; (ii) A State health program or State education program administered by the State or local education agency; (iii) A Federal, State, or local means-tested nutrition program with eligibility standards comparable to the National School Lunch Program (i.e., food assistance programs for households with incomes at or below 185 percent of the Federal poverty level); or (iv) A third party contractor assisting in verification of eligibility efforts by contacting households who fail to respond to requests for verification of their eligibility. 7 CFR 245.6(f)(3)(i, ii, iii) Paragraph (f)(3) states "Disclosure of all eligibility information in addition to eligibility status. In addition to children's names and eligibility status, the State agency or local educational agency, as appropriate, may disclose, without parental consent, all eligibility information obtained through the free and reduced price meals or free milk eligibility process (including all information on the application or obtained through direct certification) to: (i) Persons directly connected with the administration or enforcement of programs authorized under the Richard B. Russell National School Lunch Act or the Child Nutrition Act of 1966. This means that all eligibility information obtained for the National School Lunch Program, School Breakfast Program or Special Milk Program may be disclosed to persons directly connected with administering or enforcing regulations under the National School Lunch or School Breakfast Programs (Parts 210 and 220, respectively, of this chapter), Child and Adult Care Food Program (Part 226 of this chapter), Summer Food Service Program (Part 225 of this chapter) and the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) (Part 246 of this chapter); (ii) The Comptroller General of the United States for purposes of audit and examination; and (iii) Federal, State, and local law enforcement officials for the purpose of investigating any alleged violation of the programs listed in paragraphs (g)(3) and (g)(4) of this section." Additionally, Policy Memo SP 16-2016: Disclosure Requirements Child Nutrition Programs. See the table on page 6. Lastly, upon seeking guidance from NH Department of Education Office of Nutrition Programs and Services, they stated; “Page 6 of the document provides a chart (see above) stating who is able to see the confidential information and when. Given that this is the SAU/LEA’s single audit, confidential information may not be released, and only aggregate data can be given.
Criteria: The School District’s responsibility for internal control over compliance extends to ensuring that adequate documentation and verification are maintained related to the eligibility status for the National School Lunch and Breakfast Programs. Condition: The School District did not provide documentation of its eligibility determinations for audit. Cause: The School District did not believe that it could provide the information as it would be disclosing personal information on families’ and households’ income. Further guidance provided to the School District by the NH Department of Education supported the School District’s opinion. Effect: We could not test compliance with the requirements. Recommendation: While we understand the need to keep information private, 7 CFR 245.6(f)(3)(i) explicitly allows for the disclosure of all eligibility information in addition to eligibility status to “persons directly connected with the administration or enforcement of programs…”. An audit is a requirement of the administration of the program. We recommend that the School District provide the requested information for future audits. If the School District still does not want to provide such student information, the School District should come up with a coding system whereby each application is assigned a corresponding number, and provide a roster of applications using the number as an indicator of each application and status. The applications should be coded to correspond to that number, and any personal information redacted when provided for the audit. Management’s Response: Please see the CFR text, in its entirety, which outlines who may see information regarding student eligibility status, as well as information from the Free and Reduced School Price Meals. The school district will follow the CFR in regard to information on applications. 7 CFR 245.6(f)(2)(i, ii, iii, iv)" Only persons directly connected with the administration or enforcement of a program or activity listed in paragraphs (f)(2) or (f)(3) of this section may have access to children's eligibility information, without parental consent." Paragraph (f)(2) states, "Disclosure of children's names and eligibility status only. The State agency or local educational agency, as appropriate, may disclose, without parental consent, children's names and eligibility status (whether they are eligible for free or reduced price meals or free milk) to persons directly connected with the administration or enforcement of: (i) A Federal education program; (ii) A State health program or State education program administered by the State or local education agency; (iii) A Federal, State, or local means-tested nutrition program with eligibility standards comparable to the National School Lunch Program (i.e., food assistance programs for households with incomes at or below 185 percent of the Federal poverty level); or (iv) A third party contractor assisting in verification of eligibility efforts by contacting households who fail to respond to requests for verification of their eligibility. 7 CFR 245.6(f)(3)(i, ii, iii) Paragraph (f)(3) states "Disclosure of all eligibility information in addition to eligibility status. In addition to children's names and eligibility status, the State agency or local educational agency, as appropriate, may disclose, without parental consent, all eligibility information obtained through the free and reduced price meals or free milk eligibility process (including all information on the application or obtained through direct certification) to: (i) Persons directly connected with the administration or enforcement of programs authorized under the Richard B. Russell National School Lunch Act or the Child Nutrition Act of 1966. This means that all eligibility information obtained for the National School Lunch Program, School Breakfast Program or Special Milk Program may be disclosed to persons directly connected with administering or enforcing regulations under the National School Lunch or School Breakfast Programs (Parts 210 and 220, respectively, of this chapter), Child and Adult Care Food Program (Part 226 of this chapter), Summer Food Service Program (Part 225 of this chapter) and the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) (Part 246 of this chapter); (ii) The Comptroller General of the United States for purposes of audit and examination; and (iii) Federal, State, and local law enforcement officials for the purpose of investigating any alleged violation of the programs listed in paragraphs (g)(3) and (g)(4) of this section." Additionally, Policy Memo SP 16-2016: Disclosure Requirements Child Nutrition Programs. See the table on page 6. Lastly, upon seeking guidance from NH Department of Education Office of Nutrition Programs and Services, they stated; “Page 6 of the document provides a chart (see above) stating who is able to see the confidential information and when. Given that this is the SAU/LEA’s single audit, confidential information may not be released, and only aggregate data can be given.