Audit 39158

FY End
2022-06-30
Total Expended
$1.94M
Findings
8
Programs
11
Year: 2022 Accepted: 2023-06-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
42498 2022-003 Significant Deficiency Yes I
42499 2022-004 Significant Deficiency Yes C
42500 2022-003 Significant Deficiency Yes I
42501 2022-004 Significant Deficiency Yes C
618940 2022-003 Significant Deficiency Yes I
618941 2022-004 Significant Deficiency Yes C
618942 2022-003 Significant Deficiency Yes I
618943 2022-004 Significant Deficiency Yes C

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $641,470 - 0
10.555 National School Lunch Program $414,144 Yes 2
84.425 Education Stabilization Fund $325,841 Yes 0
84.027 Special Education_grants to States $244,862 Yes 0
10.553 School Breakfast Program $149,578 Yes 2
84.424 Student Support and Academic Enrichment Program $58,748 - 0
84.367 Improving Teacher Quality State Grants $46,026 - 0
93.778 Medical Assistance Program $39,786 - 0
84.173 Special Education_preschool Grants $16,489 Yes 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.365 English Language Acquisition State Grants $399 - 0

Contacts

Name Title Type
LR5PBAB7YDN3 Christine Kahwaty Auditee
9737907909 Steven Wielkotz Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedules of expenditures of Federal Awards are presented on the budgetary basis of accounting with the exception of programs recorded in the food service fund, which are presented using the accrual basis of accounting. 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) and N.J. OMB Circular 15-08. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.The basic financial statements present the general fund and special revenue fund on a GAAP basis. Budgetary comparison statements or schedules (RSI) are presented for the general fund and special revenue fund to demonstrate finance-related legal compliance in which certain revenue is permitted by law or grant agreement to be recognized in the audit year, whereas for GAAP reporting, revenue is not recognized until the subsequent year or when expenditures have been made. The general fund is presented in the accompanying schedules on the modified accrual 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003 Information on the Federal Program: Child Nutrition Cluster, Assistance Listing Numbers 10.553/10.555, FAIN 221NJ304N1099 Grant Period 7/1/21-6/30/22. Criteria or specific requirement: The school district must provide verification of low income status for students attending Community Eligibility Program (CEP) schools. A completed valid 2021-22 New Jersey Household Information Survey Form or direct certification through the SNEARS matching system is required to support the number of students in a CEP school reported as low income. Condition: The required documentation required to support the number of students reported as low income was not available for audit. Questioned Costs: Unknown Context: The district submitted the 2021/2022 ASSA but were unable to provide the related supporting documents and internal control procedures that document the compilation of data which provide an audit trail for testing enrollments reported on the ASSA. Effect: By not maintaining appropriate supporting documentation in accordance with the instructions provided by the Office of School Finance, the number of students reported as Low Income on the district?s ASSA are unable to be verified. Cause: The district did not provide the required documentation to support the number of students reported as low income. Recommendation: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Management Response: The district will maintain and make available all required documentation to support the number of students reported as low income.
Finding 2022-004 Information on the federal program: Child Nutrition Cluster, Assistance Listing Numbers 10.553/10.555, FAIN 221NJ304N1099, Grant Period 7/1/21-6/30/22. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Monthly subsidy reimbursements must be submitted in timely manner to receive reimbursement. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Also, there were instances in which monthly subsidy reimbursements were not submitted in a timely manner resulting in claims being denied. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Also, not all monthly subsidy reimbursements were submitted in a timely manner. Effect: The District received unsupported reimbursements which is an instance of noncompliance with the program requirements. Also, the District failed to receive all funds which they were entitled to. Cause: There were four months in which the incorrect number of meals served was entered into the SNEARS system. There were two months in which the reimbursement request was not processed in a timely manner. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. All monthly reimbursement claims should be submitted in a timely manner. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records. Also, monthly reimbursement claims will be submitted in a timely manner.
Finding 2022-003 Information on the Federal Program: Child Nutrition Cluster, Assistance Listing Numbers 10.553/10.555, FAIN 221NJ304N1099 Grant Period 7/1/21-6/30/22. Criteria or specific requirement: The school district must provide verification of low income status for students attending Community Eligibility Program (CEP) schools. A completed valid 2021-22 New Jersey Household Information Survey Form or direct certification through the SNEARS matching system is required to support the number of students in a CEP school reported as low income. Condition: The required documentation required to support the number of students reported as low income was not available for audit. Questioned Costs: Unknown Context: The district submitted the 2021/2022 ASSA but were unable to provide the related supporting documents and internal control procedures that document the compilation of data which provide an audit trail for testing enrollments reported on the ASSA. Effect: By not maintaining appropriate supporting documentation in accordance with the instructions provided by the Office of School Finance, the number of students reported as Low Income on the district?s ASSA are unable to be verified. Cause: The district did not provide the required documentation to support the number of students reported as low income. Recommendation: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Management Response: The district will maintain and make available all required documentation to support the number of students reported as low income.
Finding 2022-004 Information on the federal program: Child Nutrition Cluster, Assistance Listing Numbers 10.553/10.555, FAIN 221NJ304N1099, Grant Period 7/1/21-6/30/22. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Monthly subsidy reimbursements must be submitted in timely manner to receive reimbursement. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Also, there were instances in which monthly subsidy reimbursements were not submitted in a timely manner resulting in claims being denied. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Also, not all monthly subsidy reimbursements were submitted in a timely manner. Effect: The District received unsupported reimbursements which is an instance of noncompliance with the program requirements. Also, the District failed to receive all funds which they were entitled to. Cause: There were four months in which the incorrect number of meals served was entered into the SNEARS system. There were two months in which the reimbursement request was not processed in a timely manner. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. All monthly reimbursement claims should be submitted in a timely manner. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records. Also, monthly reimbursement claims will be submitted in a timely manner.
Finding 2022-003 Information on the Federal Program: Child Nutrition Cluster, Assistance Listing Numbers 10.553/10.555, FAIN 221NJ304N1099 Grant Period 7/1/21-6/30/22. Criteria or specific requirement: The school district must provide verification of low income status for students attending Community Eligibility Program (CEP) schools. A completed valid 2021-22 New Jersey Household Information Survey Form or direct certification through the SNEARS matching system is required to support the number of students in a CEP school reported as low income. Condition: The required documentation required to support the number of students reported as low income was not available for audit. Questioned Costs: Unknown Context: The district submitted the 2021/2022 ASSA but were unable to provide the related supporting documents and internal control procedures that document the compilation of data which provide an audit trail for testing enrollments reported on the ASSA. Effect: By not maintaining appropriate supporting documentation in accordance with the instructions provided by the Office of School Finance, the number of students reported as Low Income on the district?s ASSA are unable to be verified. Cause: The district did not provide the required documentation to support the number of students reported as low income. Recommendation: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Management Response: The district will maintain and make available all required documentation to support the number of students reported as low income.
Finding 2022-004 Information on the federal program: Child Nutrition Cluster, Assistance Listing Numbers 10.553/10.555, FAIN 221NJ304N1099, Grant Period 7/1/21-6/30/22. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Monthly subsidy reimbursements must be submitted in timely manner to receive reimbursement. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Also, there were instances in which monthly subsidy reimbursements were not submitted in a timely manner resulting in claims being denied. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Also, not all monthly subsidy reimbursements were submitted in a timely manner. Effect: The District received unsupported reimbursements which is an instance of noncompliance with the program requirements. Also, the District failed to receive all funds which they were entitled to. Cause: There were four months in which the incorrect number of meals served was entered into the SNEARS system. There were two months in which the reimbursement request was not processed in a timely manner. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. All monthly reimbursement claims should be submitted in a timely manner. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records. Also, monthly reimbursement claims will be submitted in a timely manner.
Finding 2022-003 Information on the Federal Program: Child Nutrition Cluster, Assistance Listing Numbers 10.553/10.555, FAIN 221NJ304N1099 Grant Period 7/1/21-6/30/22. Criteria or specific requirement: The school district must provide verification of low income status for students attending Community Eligibility Program (CEP) schools. A completed valid 2021-22 New Jersey Household Information Survey Form or direct certification through the SNEARS matching system is required to support the number of students in a CEP school reported as low income. Condition: The required documentation required to support the number of students reported as low income was not available for audit. Questioned Costs: Unknown Context: The district submitted the 2021/2022 ASSA but were unable to provide the related supporting documents and internal control procedures that document the compilation of data which provide an audit trail for testing enrollments reported on the ASSA. Effect: By not maintaining appropriate supporting documentation in accordance with the instructions provided by the Office of School Finance, the number of students reported as Low Income on the district?s ASSA are unable to be verified. Cause: The district did not provide the required documentation to support the number of students reported as low income. Recommendation: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Management Response: The district will maintain and make available all required documentation to support the number of students reported as low income.
Finding 2022-004 Information on the federal program: Child Nutrition Cluster, Assistance Listing Numbers 10.553/10.555, FAIN 221NJ304N1099, Grant Period 7/1/21-6/30/22. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Monthly subsidy reimbursements must be submitted in timely manner to receive reimbursement. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Also, there were instances in which monthly subsidy reimbursements were not submitted in a timely manner resulting in claims being denied. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Also, not all monthly subsidy reimbursements were submitted in a timely manner. Effect: The District received unsupported reimbursements which is an instance of noncompliance with the program requirements. Also, the District failed to receive all funds which they were entitled to. Cause: There were four months in which the incorrect number of meals served was entered into the SNEARS system. There were two months in which the reimbursement request was not processed in a timely manner. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. All monthly reimbursement claims should be submitted in a timely manner. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records. Also, monthly reimbursement claims will be submitted in a timely manner.