FAC Explorer

Audit 396945

FY End
2025-06-30
Total Expended
$3.36M
Findings
3
Programs
9
Organization: Mexico Academy and Central School District (NY)
Year: 2025 Accepted: 2026-03-31
Auditor: INSERO & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205250 2025-002 Material Weakness Yes C
1205251 2025-002 Material Weakness Yes C
1205252 2025-002 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.07M Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $626,034 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $284,730 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $41,447 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $38,462 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $20,137 Yes 0
84.425 EDUCATION STABILIZATION FUND $13,635 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $8,929 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $7,792 Yes 0

Contacts

Name Title Type
TBEUBQMMHTM5 Jolean Bliss Auditee
3159638400 Duane Shoen Auditor
No contacts on file

Notes to SEFA

The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information is presented in accordance with the requirements of Uniform Guidance, Audits of State and Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, preparation of the financial statements.
Matching costs, such as 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 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 $67,693 worth of commodities under the National School Lunch Program (ALN #10.555).
No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds has only a nominal value and is covered by the School District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end. No amounts were provided to subrecipients.

Finding Details

Finding 2025-002
Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Entity: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.19(b)(2). Condition: At June 30, 2025, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $264,757. Cause: Although expenditures exceeded revenues by $5,686 in the School Lunch Fund for the year ended June 30, 2025, revenues exceeded expenditures by $231,392 for the year ended June 30, 2024. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $1,066,255 in the amount of $264,757 at June 30, 2025 and compares to the amount over the allowable limit in year ended June 30, 2024 of $713,464. Repeat Finding: This finding is a repeat of Finding 2024-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.