Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-003: Activities Allowed or Unallowed (Material Weakness) Criteria: 2 CFR Section 200.405(d) states, ?If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c) of this section, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis.? Condition: One of the eight payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Cause: The School District filed the final expenditures reports (FS-10F) well after fiscal year end. Effect or Potential Effect: The School District could be receiving federal monies that would not provide benefits to this specific program. Discrepancies were identified upon audit and are to be adjusted before final expenditure reports are filed. Recommendation: The School District should review all expenditures being charged to the respective grants to ensure expenditures are in line with amounts budgeted per the FS-10. Management?s Response: See corrective action plan. 89
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-003: Activities Allowed or Unallowed (Material Weakness) Criteria: 2 CFR Section 200.405(d) states, ?If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c) of this section, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis.? Condition: One of the eight payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Cause: The School District filed the final expenditures reports (FS-10F) well after fiscal year end. Effect or Potential Effect: The School District could be receiving federal monies that would not provide benefits to this specific program. Discrepancies were identified upon audit and are to be adjusted before final expenditure reports are filed. Recommendation: The School District should review all expenditures being charged to the respective grants to ensure expenditures are in line with amounts budgeted per the FS-10. Management?s Response: See corrective action plan. 89
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-004: Reporting (Material Weakness) Criteria: The 2022 Office of Management and Budget?s compliance supplement requires that the amounts reported be supported with accounting records and audited financial statements. Condition: The final expenditures reports (FS-10F) have not been filed as of the date of this report. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District or missed opportunities for additional grant funding. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office and regularly file the reports in a timely manner. Management?s Response: See corrective action plan. 90
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-004: Reporting (Material Weakness) Criteria: The 2022 Office of Management and Budget?s compliance supplement requires that the amounts reported be supported with accounting records and audited financial statements. Condition: The final expenditures reports (FS-10F) have not been filed as of the date of this report. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District or missed opportunities for additional grant funding. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office and regularly file the reports in a timely manner. Management?s Response: See corrective action plan. 90
Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-003: Activities Allowed or Unallowed (Material Weakness) Criteria: 2 CFR Section 200.405(d) states, ?If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c) of this section, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis.? Condition: One of the eight payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Cause: The School District filed the final expenditures reports (FS-10F) well after fiscal year end. Effect or Potential Effect: The School District could be receiving federal monies that would not provide benefits to this specific program. Discrepancies were identified upon audit and are to be adjusted before final expenditure reports are filed. Recommendation: The School District should review all expenditures being charged to the respective grants to ensure expenditures are in line with amounts budgeted per the FS-10. Management?s Response: See corrective action plan. 89
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-003: Activities Allowed or Unallowed (Material Weakness) Criteria: 2 CFR Section 200.405(d) states, ?If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c) of this section, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis.? Condition: One of the eight payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Cause: The School District filed the final expenditures reports (FS-10F) well after fiscal year end. Effect or Potential Effect: The School District could be receiving federal monies that would not provide benefits to this specific program. Discrepancies were identified upon audit and are to be adjusted before final expenditure reports are filed. Recommendation: The School District should review all expenditures being charged to the respective grants to ensure expenditures are in line with amounts budgeted per the FS-10. Management?s Response: See corrective action plan. 89
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-004: Reporting (Material Weakness) Criteria: The 2022 Office of Management and Budget?s compliance supplement requires that the amounts reported be supported with accounting records and audited financial statements. Condition: The final expenditures reports (FS-10F) have not been filed as of the date of this report. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District or missed opportunities for additional grant funding. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office and regularly file the reports in a timely manner. Management?s Response: See corrective action plan. 90
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-004: Reporting (Material Weakness) Criteria: The 2022 Office of Management and Budget?s compliance supplement requires that the amounts reported be supported with accounting records and audited financial statements. Condition: The final expenditures reports (FS-10F) have not been filed as of the date of this report. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District or missed opportunities for additional grant funding. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office and regularly file the reports in a timely manner. Management?s Response: See corrective action plan. 90