FAC Explorer

Audit 373057

FY End
2025-06-30
Total Expended
$1.13M
Findings
5
Programs
11
Organization: Cambridge 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
1163464 2025-003 Material Weakness Yes I
1163465 2025-003 Material Weakness Yes I
1163466 2025-003 Material Weakness Yes I
1163467 2025-003 Material Weakness Yes I
1163468 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $263,290 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $169,294 Yes 0
84.425 EDUCATION STABILIZATION FUND $101,281 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $95,247 Yes 1
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $69,744 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $24,611 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $17,896 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $11,890 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,507 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $8,244 Yes 1
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $6,388 Yes 0

Contacts

Name Title Type
N9UCELDJUY77 Michele Hogan Auditee
5186772653 Heather Lewis Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents theactivity of federal award programs administered by Cambridge 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 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 Cambridge 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 value of the commodities received and disbursed. For the year ended June 30, 2025, the District received food commodities totaling $17,896.

Finding Details

Finding 2025-003
Child Nutrition Cluster - Procurement. Information on Federal Program: U.S. Department of Agriculture Child Nutrition Cluster (National School Breakfast Program, School Lunch Program, Supply Chain, non-cash assistance, 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 and 2 CFR Part 180. 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 was able to obtain information through the bidding process that the vendor had been reviewed for suspension and debarment, they also ensured the District’s vendors charged to the fund, were not 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 acknowledges the finding and agrees with the recommendation. To address this issue the Business Office will verify all vendors used in federally funded programs at least once annually and prior to disbursing funds. Michele Hogan and April Young will be responsible with an anticipated completion date of September 30, 2025. Staff will review both 2 CFR Section 200.214 and 2 CFR Part 180 for understanding and compliance. Michele Hogan and John Lybert will be responsible with an anticipated completion date of September 30, 2025.