FAC Explorer

Audit 377006

FY End
2025-06-30
Total Expended
$953,907
Findings
3
Programs
9
Organization: Southern Cayuga Central School District (NY)
Year: 2025 Accepted: 2025-12-22
Auditor: BONADIO & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166138 2025-001 Material Weakness Yes L
1166139 2025-001 Material Weakness Yes L
1166140 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $244,118 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $241,053 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $178,655 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $103,061 Yes 1
84.425U EDUCATION STABILIZATION FUND $28,279 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $24,840 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $8,770 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $4,304 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $2,075 Yes 0

Contacts

Name Title Type
FAJZC9U5NGH6 Loretta Van Horn Auditee
3153648711 Randall Shephard Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southern Cayuga Central School District (the District) under programs of the federal government for the year ended June 30, 2025. The information in this 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). Since the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or the respective changes in financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the District.
Expenditures reported on the Schedule are presented on the accrual basis in conformity with accounting principles generally accepted in the United States and the amounts presented are derived from the District’s general ledger.
Where the District receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listing (AL) number advised by the pass-through grantor. Identifying numbers, other than the AL numbers, which may be assigned by pass-through grantors are not maintained in the District’s financial management system. The District has identified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards, as available.
Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The District did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs, i.e., the District’s or State’s share of certain program costs, are not included in the schedule of expenditures of federal awards.
The District is the recipient of a federal financial award program that does not result in cash receipts or disbursements termed a “non-monetary” program. During the year ended June 30, 2025, the District received food commodities, the fair value of which amounted to $24,649 which is presented in the Schedule as National School Lunch Program (Division of Donated Foods, AL #10.555).

Finding Details

Finding 2025-001
Finding 2025-001: Child Nutrition Cluster Listing #10.553 & #10.555 Federal Agency: U.S. Department of Agriculture Grant Period: Year ended June 30, 2025 Condition/Criteria: The District bases its monthly meal counts submitted to NYSED on internally kept records. We noted instances in which the NYSED meal count submission did not match the internal reports as required by 2 CFR Section 200.303. Cause: The District did not submit complete meal counts to NYSED for all of the District’s buildings for breakfast and/or lunch. Context: Of the 3 months haphazardly selected (not a statistically valid sample), 1 month had differences between the meal counts that were submitted to NYSED and the internally kept meal count records. While not part of our sample, we did note another instance whereby the submitted meal counts were inaccurate. Proper review was not completed to confirm that the submission was complete and accurate. Effect and Questioned Costs: Based on the current NYSED reimbursement rates, $17,227 and $13,241 of federal reimbursable costs from the month selected and additional month identified, respectively, of federal reimbursable costs were not submitted due to this error. This is considered material to the Child Nutrition Cluster program. Additionally, $30,468 was accrued as part of an audit adjustment to record this federal revenue. Recommendation: We recommend the District implement a process to ensure that the meal count submission to NYSED matches the internally kept records. Management Response: The District agrees with this finding and will be implementing a new policy which includes a Finance Office verification of the meal counts submitted when the deposits come in through Child Nutrition to ensure that the reports match the deposit and the reports match the internal reports for meal counts The District was able to recoup the funds from the missing months by submitting corrected claims.