FAC Explorer

Audit 4696

FY End
2023-06-30
Total Expended
$3.39M
Findings
8
Programs
9
Organization: Corinth Central School District (NY)
Year: 2023 Accepted: 2023-11-30
Auditor: Mengel Metzger Barr & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2731 2023-002 Significant Deficiency Yes I
2732 2023-002 Significant Deficiency Yes I
2733 2023-002 Significant Deficiency Yes I
2734 2023-002 Significant Deficiency Yes I
579173 2023-002 Significant Deficiency Yes I
579174 2023-002 Significant Deficiency Yes I
579175 2023-002 Significant Deficiency Yes I
579176 2023-002 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $254,463 - 0
84.425 Education Stabilization Fund $165,232 Yes 0
10.553 School Breakfast Program $119,154 - 1
10.555 National School Lunch Program $58,795 - 1
84.367 Improving Teacher Quality State Grants $24,684 - 0
84.424 Student Support and Academic Enrichment Program $16,430 - 0
84.027 Special Education_grants to States $2,534 - 0
10.649 Pandemic Ebt Administrative Costs $1,256 - 0
84.173 Special Education_preschool Grants $403 - 0

Contacts

Name Title Type
HSGKZT3NTM93 Mike Varney Auditee
5186549000 Christopher J. Healy, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. The federal expenditures are recognized under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corinth Central School District did not elect to use the 10% de minimus cost rate. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The District’s policy is not to charge federal award programs with indirect costs. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs administered by the Corinth Central School District (District), which is described in Note 1 to the District’s accompanying financial statements, using the modified accrual basis of accounting. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the District financial statements. Federal awards that are included in the Schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information presented in the 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). This Schedule only presents a selected portion of the operations of the District.
Title: Scope of Audit Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. The federal expenditures are recognized under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corinth Central School District did not elect to use the 10% de minimus cost rate. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The District’s policy is not to charge federal award programs with indirect costs. The Corinth Central School District is an independent municipal corporation. All federal grant operations of the District are included in the scope of the single audit
Title: Non-Cash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. The federal expenditures are recognized under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corinth Central School District did not elect to use the 10% de minimus cost rate. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The District’s policy is not to charge federal award programs with indirect costs. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. For the year ended June 30, 2023, the District received food commodities totaling $52,816.
Title: Sub-Recipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. The federal expenditures are recognized under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corinth Central School District did not elect to use the 10% de minimus cost rate. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The District’s policy is not to charge federal award programs with indirect costs. The District provided no federal awards to sub-recipients during the year ended June 30, 2023.

Finding Details

Finding 2023-002
Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
Finding 2023-002
Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
Finding 2023-002
Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
Finding 2023-002
Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
Finding 2023-002
Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
Finding 2023-002
Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
Finding 2023-002
Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
Finding 2023-002
Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.