FAC Explorer

Audit 40717

FY End
2022-06-30
Total Expended
$5.38M
Findings
4
Programs
13
Organization: Hamilton Central School District (NY)
Year: 2022 Accepted: 2022-11-15
Auditor: Reilly Penner & Benton LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45912 2022-001 Significant Deficiency - N
45913 2022-002 Significant Deficiency - L
622354 2022-001 Significant Deficiency - N
622355 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.90M - 0
84.425 Education Stabilization Fund $1.50M Yes 0
93.778 Medical Assistance Program $220,343 Yes 2
84.027 Special Education_grants to States $216,701 - 0
32.009 Emergency Connectivity Fund Program $167,475 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $139,120 - 0
84.367 Improving Teacher Quality State Grants $52,372 - 0
10.553 School Breakfast Program $49,582 - 0
84.173 Special Education_preschool Grants $24,568 - 0
84.048 Career and Technical Education -- Basic Grants to States $14,280 - 0
84.424 Student Support and Academic Enrichment Program $11,001 - 0
84.365 English Language Acquisition State Grants $5,480 - 0
84.010 Title I Grants to Local Educational Agencies $744 - 0

Contacts

Name Title Type
QJCLEKZULZZ8 Shelli Reilly Auditee
2622461820 Carrie Gindt Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: 2. Summary of Significant Accounting PoliciesExpenditures reported on the Schedules are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, and as applicable, thecost principles contained in the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustmentsor credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of state and federal awards (the Schedules) includes the federal andstate award activity of the District under programs of the federal and state government for the year ended June 30,2022. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance) and the Wisconsin State Single Audit Guidelines. Therefore, some amountspresented in these schedules may differ from amounts presented in, or used in, the preparation of the basic financialstatements. Because the schedules present only a selected portion of the operations of the District, it is not intendedto and does not present the net financial position, changes in fund balance or cash flows of the District. All federaland state awards received directly from federal and state agencies as well as federal and state financial awardspassed through other government agencies are included on the schedule.
Title: 4. Noncash awards Accounting Policies: 2. Summary of Significant Accounting PoliciesExpenditures reported on the Schedules are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, and as applicable, thecost principles contained in the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustmentsor credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal donated commodities in the Child Nutrition Cluster is administered by the U.S. Department of Agricultureand passed through the Wisconsin Department of Public Instruction and transactions relating to this program areincluded in the Districts basic financial statements. Commodities received during the year are included in theexpenditures presented in the Schedule. There are no balances outstanding as of June 30, 2022.

Finding Details

Finding 2022-001
Condition and Criteria: During our testing of six pupil files charged to Wisconsin Medicaid, we noted that 1 file did not have the parent approval Form M-5 on file. Cause: The District did not follow the requirements of Wisconsin Medicaid in retaining the original signed M-5 when the pupil transferred out of the District. Questioned Costs: $1,401. Effect: The District is not in compliance with Medicaid requirements. Identification of a Repeat Finding: This is not a repeat finding. Auditors? Recommendation: We recommend the District review pupil files to determine that each file contains a signed M-5 and to discontinue the practice of sending original M-5?s to another District. Views of Responsible Officials: See attachment for the District?s corrective action plan.
Finding 2022-002
Condition and Criteria: Internal controls of the District requires that the individual responsible for transportation at each location review and sign the monthly transportation logs prior to submission to the administrative office. During our testing of seven transportation logbooks, we noted that 1 logbook was not signed by the individual responsible for that location. Cause: The District did not review transportation logs were properly signed prior to charging costs to Medicaid. Questioned Costs: Could not be determined. Effect: The student transportation information identified on the cost reports could have been misstated. Identification of a Repeat Finding: This is not a repeat finding. Auditors? Recommendation: We recommend the District review transportation logbooks to ensure individuals responsible are verifying information. Views of Responsible Officials: See attachment for the District?s corrective action plan.
Finding 2022-001
Condition and Criteria: During our testing of six pupil files charged to Wisconsin Medicaid, we noted that 1 file did not have the parent approval Form M-5 on file. Cause: The District did not follow the requirements of Wisconsin Medicaid in retaining the original signed M-5 when the pupil transferred out of the District. Questioned Costs: $1,401. Effect: The District is not in compliance with Medicaid requirements. Identification of a Repeat Finding: This is not a repeat finding. Auditors? Recommendation: We recommend the District review pupil files to determine that each file contains a signed M-5 and to discontinue the practice of sending original M-5?s to another District. Views of Responsible Officials: See attachment for the District?s corrective action plan.
Finding 2022-002
Condition and Criteria: Internal controls of the District requires that the individual responsible for transportation at each location review and sign the monthly transportation logs prior to submission to the administrative office. During our testing of seven transportation logbooks, we noted that 1 logbook was not signed by the individual responsible for that location. Cause: The District did not review transportation logs were properly signed prior to charging costs to Medicaid. Questioned Costs: Could not be determined. Effect: The student transportation information identified on the cost reports could have been misstated. Identification of a Repeat Finding: This is not a repeat finding. Auditors? Recommendation: We recommend the District review transportation logbooks to ensure individuals responsible are verifying information. Views of Responsible Officials: See attachment for the District?s corrective action plan.