Audit 41071

FY End
2022-06-30
Total Expended
$68.22M
Findings
26
Programs
28
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
46004 2022-002 Significant Deficiency Yes L
46005 2022-002 Significant Deficiency Yes L
46006 2022-002 Significant Deficiency Yes L
46007 2022-002 Significant Deficiency Yes L
46008 2022-002 Significant Deficiency Yes L
46009 2022-002 Significant Deficiency Yes L
46010 2022-002 Significant Deficiency Yes L
46011 2022-003 Significant Deficiency Yes G
46012 2022-003 Significant Deficiency Yes G
46013 2022-003 Significant Deficiency Yes G
46014 2022-003 Significant Deficiency Yes G
46015 2022-002 Significant Deficiency Yes L
46016 2022-002 Significant Deficiency Yes L
622446 2022-002 Significant Deficiency Yes L
622447 2022-002 Significant Deficiency Yes L
622448 2022-002 Significant Deficiency Yes L
622449 2022-002 Significant Deficiency Yes L
622450 2022-002 Significant Deficiency Yes L
622451 2022-002 Significant Deficiency Yes L
622452 2022-002 Significant Deficiency Yes L
622453 2022-003 Significant Deficiency Yes G
622454 2022-003 Significant Deficiency Yes G
622455 2022-003 Significant Deficiency Yes G
622456 2022-003 Significant Deficiency Yes G
622457 2022-002 Significant Deficiency Yes L
622458 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Relief Fund (esser Ii) $36.18M Yes 0
84.425 Learning Acceleration $3.15M Yes 0
84.027 Basic $3.08M Yes 1
93.596 Child Care & Development Fund $744,572 - 0
10.555 Covid-19 - National School Lunch Program $630,277 Yes 1
84.010 Title Ia - Sia - School Improvement $526,209 Yes 0
10.555 National School Lunch Program - Commodities (noncash) $405,024 Yes 1
93.778 Medicaid Initiative $274,658 - 0
84.010 Title I - Grants to Local Educational Agencies $243,252 Yes 0
10.553 Covid-19 - School Breakfast Program $243,069 Yes 1
84.425 Education Stabilization Fund (cares Act 2020/esser) $233,947 Yes 0
10.559 Summer Food Service Program for Children $213,514 Yes 1
84.027 Basic - Arp $212,764 Yes 1
84.365 Title III - English Language Acquisition $117,333 - 0
93.778 Medicaid Initiative (mac) $79,513 - 0
84.173 Preschool $77,469 Yes 1
84.048 Carl D. Perkins Vocational Education $77,104 - 0
84.425 Mental Health $40,000 Yes 0
84.367 Title II - Supporting Effective Instruction State Grants $38,400 - 0
84.002 Adult Education $32,585 - 0
10.555 Covid-19 - National School Snack Program $29,765 Yes 1
84.173 Preschool - Arp $23,423 Yes 1
84.305 Partnership and Collaborations Focused on Programs $14,433 - 0
84.424 Title IV - Student Support and Academic Enrichment $12,416 - 0
10.582 Fresh Fruit and Vegetable Program $10,883 Yes 1
84.365 Title III - English Language Acquisition (immigrant) $9,210 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs Grant $5,950 - 0
10.558 Child and Adult Care Food Program $353 - 0

Contacts

Name Title Type
E6HKN3MD1G21 Raymond Coxe Auditee
8569662000 Todd Saler Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule is presented using the budgetary basis of accounting, with the following exceptions: programs recorded in the capital projects fund are presented on the modified accrual basis of accounting and programs recorded in the enterprise fund are presented using the accrual basis of accounting. These bases of accounting are described in note 1 to the School District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedules of expenditures of federal awards and state financial assistance (the schedules) include federal and state award activity of the City of Camden School District (hereafter referred to as the School District). The School District is defined in note 1 to the School District's basic financial statements. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. All federal and state awards received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies, are included on the schedules. Because these schedules present only a selected portion of the operations of the School District, it is not intended to and does not present the financial position and changes in operations of the School District.
Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule is presented using the budgetary basis of accounting, with the following exceptions: programs recorded in the capital projects fund are presented on the modified accrual basis of accounting and programs recorded in the enterprise fund are presented using the accrual basis of accounting. These bases of accounting are described in note 1 to the School District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The basic financial statements present the general fund, special revenue fund, capital projects fund and proprietary fund (enterprise fund - food service) 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 with the exception of the revenue recognition of the one or more deferred June state aid payments in the current budget year, which is mandated pursuant to N.J.S.A. 18A:22-44.2. For GAAP purposes, payments are not recognized until the subsequent budget year due to the State deferral and recording of the one or more June state aid payments in the subsequent year. The special revenue fund is presented in the accompanying schedules on the budgetary basis which recognizes encumbrances as expenditures and also recognizes the related revenues, whereas the GAAP basis does not. The special revenue fund also recognizes the one or more June state aid payments in the current budget year, consistent with N.J.S.A. 18A:22-44.2. The proprietary fund (enterprise fund - food service) is presented in the accompanying schedules on the GAAP basis.The net adjustment to reconcile from the budgetary basis to the GAAP basis is $(1,937,195.00) for the general fund and $1,602,068.26 for the special revenue fund. See exhibit C-3, notes to required supplementary information, for a reconciliation of the budgetary basis to the modified accrual basis of accounting for the general and special revenue funds.Awards and financial assistance revenues reported in the School District's basic financial statements on a GAAP basis with a reconciliation to the budgetary basis reported on the schedule of expenditures of federal awards and schedule of expenditures of state financial assistance are presented in a table in the notes.
Title: RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS Accounting Policies: The accompanying schedule is presented using the budgetary basis of accounting, with the following exceptions: programs recorded in the capital projects fund are presented on the modified accrual basis of accounting and programs recorded in the enterprise fund are presented using the accrual basis of accounting. These bases of accounting are described in note 1 to the School District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Amounts reported in the accompanying schedules agree with the amounts reported in the related federal and state financial reports.
Title: REIMBURSED AND ON-BEHALF PAYMENTS Accounting Policies: The accompanying schedule is presented using the budgetary basis of accounting, with the following exceptions: programs recorded in the capital projects fund are presented on the modified accrual basis of accounting and programs recorded in the enterprise fund are presented using the accrual basis of accounting. These bases of accounting are described in note 1 to the School District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the fiscal year ended June 30, 2022, the School District was the recipient of federal and state assistance that represented either a reimbursement to the School District or payments made on-behalf of the School District. Revenues and expenditures reported under the federal food distribution program represent the current year value received and the current year distribution, respectively, of American-grown United States Department of Agriculture foods utilized in the School Districts food service program. TPAF Social Security Contributions represents the amount reimbursed by the State for the employers share of social security contributions for TPAF members for the fiscal year. Lastly, the School District has recognized as revenues and expenditures on-behalf payments made by the State for normal costs, non-contributory insurance, post-retirement medical costs, and long-term disability insurance related to TPAF members.
Title: NEW JERSEY SCHOOL DEVELOPMENT AUTHORITY Accounting Policies: The accompanying schedule is presented using the budgetary basis of accounting, with the following exceptions: programs recorded in the capital projects fund are presented on the modified accrual basis of accounting and programs recorded in the enterprise fund are presented using the accrual basis of accounting. These bases of accounting are described in note 1 to the School District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Certain school construction project expenditures are made by the New Jersey School Development Authority (NJSDA) "on-behalf of the School District. The amount of expenditures stated on the Schedule of Expenditures of State Financial Assistance as NJSDA Managed represents those made on behalf of the School District by the NJSDA during the fiscal year.
Title: ANNUAL SCHOOL PLAN FUNDS Accounting Policies: The accompanying schedule is presented using the budgetary basis of accounting, with the following exceptions: programs recorded in the capital projects fund are presented on the modified accrual basis of accounting and programs recorded in the enterprise fund are presented using the accrual basis of accounting. These bases of accounting are described in note 1 to the School District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Annual school plan funds are not separate federal programs as defined in the Uniform Guidance; amounts used in annual school plan are included in the total expenditures of the program contributing the funds in the schedule of expenditures of federal awards. The funds by program included in annual school plan are presented in a table in the notes.
Title: MAJOR PROGRAMS Accounting Policies: The accompanying schedule is presented using the budgetary basis of accounting, with the following exceptions: programs recorded in the capital projects fund are presented on the modified accrual basis of accounting and programs recorded in the enterprise fund are presented using the accrual basis of accounting. These bases of accounting are described in note 1 to the School District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Major programs are identified in the Summary of Auditor's Results section of the Schedule of Findings and Questioned Costs.

Finding Details

Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.