FAC Explorer

Audit 391513

FY End
2025-06-30
Total Expended
$1.66M
Findings
3
Programs
9
Organization: Hoosick Falls Central School District (NY)
Year: 2025 Accepted: 2026-03-12
Auditor: BONADIO & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179102 2025-001 Material Weakness Yes I
1179103 2025-001 Material Weakness Yes I
1179104 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $453,639 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $379,629 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $366,046 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $175,009 Yes 1
84.425U COVID-19 - EDUCATION STABILIZATION FUND $78,137 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $36,014 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $32,503 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $18,918 Yes 0
84.425W COVID-19 - EDUCATION STABILIZATION FUND $4,762 Yes 0

Contacts

Name Title Type
HKNKU7B1N2J4 Emily Sanders Auditee
5186867321 Alan Walther Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of the Hoosick Falls Central School District (School 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). Because the Schedule presents only a selected portion of the operations of the School 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 School District.
Expenditures reported on the Schedule are presented in conformity with accounting principles generally accepted in the United States and the amounts presented are derived from the School District’s general ledger.
Where the School District receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listings number advised by the pass-through grantor. Identifying numbers, other than the Assistance Listing numbers, which may be assigned by pass-through grantors are not maintained in the School District’s financial management system. The School 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 they are included in the financial reports used as the source for the expenditures presented. The School District did not elect to use the 10 percent de-minimis indirect cost rate as allowed under the Uniform Guidance
Matching costs, i.e. the School District’s share of certain program costs, are not included in the reported expenditures.
The School 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 School District received food commodities, the fair value of which amounted to $48,550 and is presented in the Schedule as National School Lunch Program (Division of Donated Foods, Assistance Listing #10.555).

Finding Details

Finding 2025-001
Finding 2025-001: Federal Award Finding – Procurement (Significant Deficiency) Child Nutrition Cluster (ALN 10.553 / 10.555) Federal Agency: U.S. Department of Agriculture Pass-Through Entity: New York State Education Department Assistance Listing Numbers: 10.553, 10.555 Criteria Title 2 CFR §200.318(a) requires non-federal entities to use documented procurement procedures consistent with state, local, and federal law. The School District’s procurement policy requires competitive bidding for purchases exceeding $20,000. Condition During the fiscal year ended June 30, 2025, the School District made purchases charged to the Child Nutrition Program in excess of $20,000 without obtaining competitive bids as required by the School District’s procurement policy. Cause District personnel did not consistently apply the School District’s written procurement policy when making purchases funded by the Child Nutrition Program. Effect The School District did not comply with federal procurement requirements under 2 CFR §200.318(a). Failure to follow required procurement procedures increases the risk that goods and services are not obtained at the most competitive price and limits assurance that federal funds are expended in accordance with applicable requirements. Questioned Costs None. Based on audit procedures performed, the costs tested appeared reasonable and allowable. Auditor’s Recommendation We recommend the School District strengthen controls over procurement to ensure purchases charged to federal programs comply with the School District’s written procurement policy and federal procurement requirements. This includes training staff responsible for procurement and implementing monitoring procedures to ensure competitive bidding requirements are consistently followed.