FAC Explorer

Audit 38737

FY End
2022-06-30
Total Expended
$5.74M
Findings
4
Programs
19
Organization: Marion P Thomas Charter School (NJ)
Year: 2022 Accepted: 2023-03-30
Auditor: Galleros Robinson Certified Public Accountants LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41619 2022-002 - - L
41620 2022-002 - - L
618061 2022-002 - - L
618062 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Crrsa Esser II $1.36M Yes 0
10.555 Covid-19 - National School Lunch Program - Sso $1.19M Yes 1
84.010 Title I Part A Grants to Local Educational Agencies $1.10M - 0
10.553 Covid-19 - National School Breakfast Program - Sso $504,463 Yes 1
84.027 Individuals with Disabilities (idea) - States Grant (basic) $333,702 - 0
84.010 Title I School Improvement Grant Part G $323,355 - 0
84.425 Covid-19 - Cares Act Education Stabilization Fund $315,570 Yes 0
10.555 Covid-19 - School Programs Emergency Operational Costs Reimbursement Program $123,844 Yes 0
84.425 Covid19 - Crrsa Esser II - Learning Acceleration $89,129 Yes 0
84.367 Title II Part A Supporting Effective Instruction Grant $85,806 - 0
84.027 Covid-19 - Arp Idea Basic $82,329 - 0
84.048 Career and Technical Education - Basic Grants (perkins) $77,112 - 0
10.555 Food Commodities $53,633 Yes 0
10.582 Fresh Fruits and Vegetables $45,134 Yes 0
93.778 Medical Assistance Program (semi) $21,412 - 0
84.173 Individuals with Disabilities, Preschool - Preschool Grant $12,079 - 0
84.173 Covid-19 Arp Idea Preschool $6,973 - 0
84.365 Title III English Language Acquisition Grant $5,569 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
VJPNSNFHRFF1 Kristina Haugen Auditee
7326145966 Leonora Galleros Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include federal and state activities of the Marion P. Thomas Charter Schools (the Charter School). All federal and state awards received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies is included on the schedule of federal awards and state financial assistance. The accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance (the Schedules) are presented using the budgetary basis of accounting with the exception of those recorded in the food service fund, which are presented using the accrual basis of accounting. These bases of accounting are described in Note 1 to the Charter Schools basic financial statements. The information in these schedules are 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), and New Jersey OMBs Circular Letter 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. Therefore, some amounts presented in these Schedulesmay differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Charter School has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. Amounts reported in the accompanying Schedules agree with the amounts reported in the Charter Schools basic financial statements. The basic financial statements present the special revenue fund on both accounting principles generally accepted in the United States of America (GAAP) and budgetary basis. The special revenue fund is presented in the accompanying Schedules on the grant accounting budgetary basis which recognizes encumbrances as expenditures and also recognizes the related revenues, whereas the GAAP basis does not. See Exhibit C-3 for a reconciliation of the budgetary basis to the GAAP basis of accounting for the special revenue fund.
Title: ON-BEHALF PAYMENTS Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include federal and state activities of the Marion P. Thomas Charter Schools (the Charter School). All federal and state awards received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies is included on the schedule of federal awards and state financial assistance. The accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance (the Schedules) are presented using the budgetary basis of accounting with the exception of those recorded in the food service fund, which are presented using the accrual basis of accounting. These bases of accounting are described in Note 1 to the Charter Schools basic financial statements. The information in these schedules are 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), and New Jersey OMBs Circular Letter 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. Therefore, some amounts presented in these Schedulesmay differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Charter School has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. TPAF Social Security contributions represents reimbursements in the amount of $331,756 by the State for the employers share of social security contributions for TPAF members for the year ended June 30, 2022. The State had also made on-behalf TPAF payments for post-retirement medical benefits and long-term disability insurance in the amount of $3,944,343.
Title: NON-CASH ASSISTANCE Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include federal and state activities of the Marion P. Thomas Charter Schools (the Charter School). All federal and state awards received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies is included on the schedule of federal awards and state financial assistance. The accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance (the Schedules) are presented using the budgetary basis of accounting with the exception of those recorded in the food service fund, which are presented using the accrual basis of accounting. These bases of accounting are described in Note 1 to the Charter Schools basic financial statements. The information in these schedules are 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), and New Jersey OMBs Circular Letter 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. Therefore, some amounts presented in these Schedulesmay differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Charter School has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The Charter School is the recipient of a Federal Award that does not result in cash receipts or disbursements. The Charter School was granted $53,633 of commodities under the National School Lunch Program (CFDA 10.555).
Title: ON-BEHALF PROGRAMS NOT SUBJECT TO STATE SINGLE AUDIT Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include federal and state activities of the Marion P. Thomas Charter Schools (the Charter School). All federal and state awards received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies is included on the schedule of federal awards and state financial assistance. The accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance (the Schedules) are presented using the budgetary basis of accounting with the exception of those recorded in the food service fund, which are presented using the accrual basis of accounting. These bases of accounting are described in Note 1 to the Charter Schools basic financial statements. The information in these schedules are 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), and New Jersey OMBs Circular Letter 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. Therefore, some amounts presented in these Schedulesmay differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Charter School has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. On-behalf State Programs for TPAF Pension and Post-Retirement Medical Benefits Contributions are not subject to a State single audit and, therefore, are excluded from major program determination. The Schedule of State Financial Assistance provides a reconciliation of State financial assistance reported in the Charter School's financial statements and the amount subject to State single audit and major program determination.

Finding Details

Finding 2022-002
Finding 2022-002 Food Service Claims Submission Child Nutrition Cluster Assistance Listing No. #10.553 National School Breakfast Program Assistance Listing No. #10.555 National School Lunch Program Assistance Listing No. #10.555 Food Donation Program Assistance Listing No. #10.582 Fresh Fruits and Vegetables Criteria Under Title 7 CFR Part 210.8 Claims for reimbursement, "A final Claim for Reimbursement shall be postmarked or submitted to the State agency not later than 60 days following the last day of the full month covered by the claim. State agencies may establish shorter deadlines at their discretion. Claims not postmarked and/or submitted within 60 days shall not be paid with Program funds unless otherwise authorized by United State Department of Agriculture (USDA) Food and Nutrition Services (FNS)." Condition During the audit we noted that the Charter School's reimbursement claims to New Jersey State Department of Agriculture for the months of July 2021 and August 2021 amounting to $82,273 were submitted past the deadline of 60 days after the end of the reporting month. . In addition, differences between meals claimed and actual meals served for the months of September 2021, October 2021, November 2021, December 2021, January 2022, February 2022, March 2022, April 2022 and May 2022 which resulted to net underclaim of $14,976. Context Reimbursement claims to New Jersey State Department of Agriculture were denied and differences noted between actual meals served and number of meals claimed. Cause Staff turnovers, including School Business Administrators during fiscal year 2022 was the main reason for the issues noted. Effect Failure to submit the claims within the prescribed period and timely review resulted in nonpayment of claims. Questioned cost None. Recommendation We recommend that the Charter School implement its policies and procedures to ensure that the required reports are filed timely. We recommend personnel back-up and training to ensure that data requirements and timelines are adhered to.
Finding 2022-002
Finding 2022-002 Food Service Claims Submission Child Nutrition Cluster Assistance Listing No. #10.553 National School Breakfast Program Assistance Listing No. #10.555 National School Lunch Program Assistance Listing No. #10.555 Food Donation Program Assistance Listing No. #10.582 Fresh Fruits and Vegetables Criteria Under Title 7 CFR Part 210.8 Claims for reimbursement, "A final Claim for Reimbursement shall be postmarked or submitted to the State agency not later than 60 days following the last day of the full month covered by the claim. State agencies may establish shorter deadlines at their discretion. Claims not postmarked and/or submitted within 60 days shall not be paid with Program funds unless otherwise authorized by United State Department of Agriculture (USDA) Food and Nutrition Services (FNS)." Condition During the audit we noted that the Charter School's reimbursement claims to New Jersey State Department of Agriculture for the months of July 2021 and August 2021 amounting to $82,273 were submitted past the deadline of 60 days after the end of the reporting month. . In addition, differences between meals claimed and actual meals served for the months of September 2021, October 2021, November 2021, December 2021, January 2022, February 2022, March 2022, April 2022 and May 2022 which resulted to net underclaim of $14,976. Context Reimbursement claims to New Jersey State Department of Agriculture were denied and differences noted between actual meals served and number of meals claimed. Cause Staff turnovers, including School Business Administrators during fiscal year 2022 was the main reason for the issues noted. Effect Failure to submit the claims within the prescribed period and timely review resulted in nonpayment of claims. Questioned cost None. Recommendation We recommend that the Charter School implement its policies and procedures to ensure that the required reports are filed timely. We recommend personnel back-up and training to ensure that data requirements and timelines are adhered to.
Finding 2022-002
Finding 2022-002 Food Service Claims Submission Child Nutrition Cluster Assistance Listing No. #10.553 National School Breakfast Program Assistance Listing No. #10.555 National School Lunch Program Assistance Listing No. #10.555 Food Donation Program Assistance Listing No. #10.582 Fresh Fruits and Vegetables Criteria Under Title 7 CFR Part 210.8 Claims for reimbursement, "A final Claim for Reimbursement shall be postmarked or submitted to the State agency not later than 60 days following the last day of the full month covered by the claim. State agencies may establish shorter deadlines at their discretion. Claims not postmarked and/or submitted within 60 days shall not be paid with Program funds unless otherwise authorized by United State Department of Agriculture (USDA) Food and Nutrition Services (FNS)." Condition During the audit we noted that the Charter School's reimbursement claims to New Jersey State Department of Agriculture for the months of July 2021 and August 2021 amounting to $82,273 were submitted past the deadline of 60 days after the end of the reporting month. . In addition, differences between meals claimed and actual meals served for the months of September 2021, October 2021, November 2021, December 2021, January 2022, February 2022, March 2022, April 2022 and May 2022 which resulted to net underclaim of $14,976. Context Reimbursement claims to New Jersey State Department of Agriculture were denied and differences noted between actual meals served and number of meals claimed. Cause Staff turnovers, including School Business Administrators during fiscal year 2022 was the main reason for the issues noted. Effect Failure to submit the claims within the prescribed period and timely review resulted in nonpayment of claims. Questioned cost None. Recommendation We recommend that the Charter School implement its policies and procedures to ensure that the required reports are filed timely. We recommend personnel back-up and training to ensure that data requirements and timelines are adhered to.
Finding 2022-002
Finding 2022-002 Food Service Claims Submission Child Nutrition Cluster Assistance Listing No. #10.553 National School Breakfast Program Assistance Listing No. #10.555 National School Lunch Program Assistance Listing No. #10.555 Food Donation Program Assistance Listing No. #10.582 Fresh Fruits and Vegetables Criteria Under Title 7 CFR Part 210.8 Claims for reimbursement, "A final Claim for Reimbursement shall be postmarked or submitted to the State agency not later than 60 days following the last day of the full month covered by the claim. State agencies may establish shorter deadlines at their discretion. Claims not postmarked and/or submitted within 60 days shall not be paid with Program funds unless otherwise authorized by United State Department of Agriculture (USDA) Food and Nutrition Services (FNS)." Condition During the audit we noted that the Charter School's reimbursement claims to New Jersey State Department of Agriculture for the months of July 2021 and August 2021 amounting to $82,273 were submitted past the deadline of 60 days after the end of the reporting month. . In addition, differences between meals claimed and actual meals served for the months of September 2021, October 2021, November 2021, December 2021, January 2022, February 2022, March 2022, April 2022 and May 2022 which resulted to net underclaim of $14,976. Context Reimbursement claims to New Jersey State Department of Agriculture were denied and differences noted between actual meals served and number of meals claimed. Cause Staff turnovers, including School Business Administrators during fiscal year 2022 was the main reason for the issues noted. Effect Failure to submit the claims within the prescribed period and timely review resulted in nonpayment of claims. Questioned cost None. Recommendation We recommend that the Charter School implement its policies and procedures to ensure that the required reports are filed timely. We recommend personnel back-up and training to ensure that data requirements and timelines are adhered to.