FAC Explorer

Audit 44830

FY End
2022-06-30
Total Expended
$1.88M
Findings
4
Programs
14
Organization: Jamesburg Public School District (NJ)
Year: 2022 Accepted: 2023-03-30
Auditor: Bkc CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39617 2022-001 Significant Deficiency Yes A
39618 2022-001 Significant Deficiency Yes A
616059 2022-001 Significant Deficiency Yes A
616060 2022-001 Significant Deficiency Yes A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $155,317 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $119,664 - 0
10.553 School Breakfast Program $94,346 Yes 0
84.425 Education Stabilization Fund $35,062 - 0
84.027 Special Education_grants to States $33,095 - 0
93.778 Medical Assistance Program $26,543 - 0
84.367 Improving Teacher Quality State Grants $23,600 - 0
93.575 Child Care and Development Block Grant $21,725 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $12,957 - 0
84.424 Student Support and Academic Enrichment Program $4,543 - 0
84.173 Special Education_preschool Grants $2,976 - 0
10.555 National School Lunch Program $2,885 - 0
84.365 English Language Acquisition State Grants $1,450 - 0
10.649 Pandemic Ebt Administrative Costs $1,242 - 0

Contacts

Name Title Type
EQT2TRHGKYQ9 Dr. Brian Falkowski Auditee
7325210303 Laura Atwell, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GeneralThe accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance present the activity of all federal awards and state financial assistance programs of the Jamesburg Public School District. The District is defined in Note 1 (A) to the District's basic financial statements. All federal awards and state financial assistance received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies, is included on the Schedules of Expenditures of Federal Awards and State Financial Assistance.Basis of accountingThe accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance are presented using 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. These bases of accounting are described in Notes 1 (C) and 1 (D) to the District's basic financial statements.Relationship of financial statementsThe basic financial statements present the general fund and special revenue fund on a GAAP basis. Budgetary comparison statements or schedules 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 net adjustment to reconcile from the budgetary basis to the GAAP basis is ($122,490) for the general fund and $86,447 for the special revenue fund. See Exhibit C-3 for a reconciliation of the budgetary basis to the modified accrual basis of accounting for the general and special revenue funds. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria The required signatures certifying goods or services should be evident on all applicable payment forms. Condition In some instances, the District did not obtain the proper signatures certifying goods or services were received. Context An examination of claims paid during the period under review indicated discrepancies with respect to required signatures. Cause Unknown Effect Required signatures certifying goods or services were received to the District were at times not evident on payment forms. Recommendation The required signatures certifying goods or services are to be evident on all applicable payment forms. Views of Responsible Officials and Planned Corrective Action (unaudited) The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2022-001
Criteria The required signatures certifying goods or services should be evident on all applicable payment forms. Condition In some instances, the District did not obtain the proper signatures certifying goods or services were received. Context An examination of claims paid during the period under review indicated discrepancies with respect to required signatures. Cause Unknown Effect Required signatures certifying goods or services were received to the District were at times not evident on payment forms. Recommendation The required signatures certifying goods or services are to be evident on all applicable payment forms. Views of Responsible Officials and Planned Corrective Action (unaudited) The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2022-001
Criteria The required signatures certifying goods or services should be evident on all applicable payment forms. Condition In some instances, the District did not obtain the proper signatures certifying goods or services were received. Context An examination of claims paid during the period under review indicated discrepancies with respect to required signatures. Cause Unknown Effect Required signatures certifying goods or services were received to the District were at times not evident on payment forms. Recommendation The required signatures certifying goods or services are to be evident on all applicable payment forms. Views of Responsible Officials and Planned Corrective Action (unaudited) The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2022-001
Criteria The required signatures certifying goods or services should be evident on all applicable payment forms. Condition In some instances, the District did not obtain the proper signatures certifying goods or services were received. Context An examination of claims paid during the period under review indicated discrepancies with respect to required signatures. Cause Unknown Effect Required signatures certifying goods or services were received to the District were at times not evident on payment forms. Recommendation The required signatures certifying goods or services are to be evident on all applicable payment forms. Views of Responsible Officials and Planned Corrective Action (unaudited) The responsible officials agree with the finding and will address the matter as part of their corrective action plan.