FAC Explorer

Audit 372996

FY End
2025-06-30
Total Expended
$1.26M
Findings
4
Programs
10
Organization: Coxsackie-Athens Central School District (NY)
Year: 2025 Accepted: 2025-12-04
Auditor: MENGEL METZGER BARR & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1163427 2025-002 Material Weakness Yes I
1163428 2025-002 Material Weakness Yes I
1163429 2025-002 Material Weakness Yes I
1163430 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $324,133 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $116,863 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $41,772 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $35,132 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $22,050 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $16,749 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $14,350 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $13,607 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $930 Yes 0
84.425 EDUCATION STABILIZATION FUND $797 Yes 0

Contacts

Name Title Type
DH4AHQ56KSW3 Kimberly Nugent Auditee
5187311715 Heather Lewis Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs administered by the Coxsackie-Athens Central School District (District), which is described in Note 1 to the District’s financial statements, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the District’s financial statements. 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 presented in the 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). This Schedule only presents a selected portion of the operations of the District.
The Coxsackie-Athens Central School District is an independent municipal corporation. All federal grant operations of the District are included in the scope of the single audit.
Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. For the year ended June 30, 2025, the District received food commodities totaling $41,772.
The Coxsackie-Athens Central School District received approval for $13,607 in the current fiscal year, which was fully spent in the 2022-2023 school years.

Finding Details

Finding 2025-002
Child Nutrition Cluster - Procurement - Information on Federal Program: U.S. Department of Agriculture Child Nutrition Cluster (National School Breakfast Program, School Lunch Program, Commodities, Summer Food Service Program Assistance Listing numbers 10.553, 10.555 and 10.559) passed through the New York State Education Department. Criteria: 2 CFR Section 200.214 refers to executive orders 12549 and 12689 as well as 2CFR Part 180, which stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal Assistance programs or activities. Statement of Condition: During our discussions with management, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.214 and 2 CFR part 180. Statement of Effect: The District is not in compliance with 2 CFR Section 200.214. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected. Questioned Costs: None Perspective Information: As a result of inquiry, the District performed a review of the District’s vendors charged to the fund, and none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: No Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This should be verified on an annual basis. Views of responsible officials and planned corrective actions: The District will review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This will be verified on an annual basis. Anticipated implementation date is October 1, 2025 by responsible person(s) District Business Official and District Treasurer Kelsey Reed.