FAC Explorer

Audit 47023

FY End
2022-06-30
Total Expended
$3.00M
Findings
2
Programs
11
Organization: Coxsackie-Athens Central School District (NY)
Year: 2022 Accepted: 2022-10-24
Auditor: Marvin and Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45256 2022-004 Significant Deficiency - B
621698 2022-004 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $366,962 Yes 1
84.425 Education Stabilization Fund $322,469 Yes 0
10.553 School Breakfast Program $187,599 - 0
10.555 National School Lunch Program $75,753 - 0
84.027 Special Education_grants to States $60,039 - 0
84.010 Title I Grants to Local Educational Agencies $53,747 - 0
10.559 Summer Food Service Program for Children $18,434 - 0
84.424 Student Support and Academic Enrichment Program $17,397 - 0
84.173 Special Education_preschool Grants $5,519 - 0
10.649 Pandemic Ebt Administrative Costs $2,404 - 0
84.367 Improving Teacher Quality State Grants $-76 - 0

Contacts

Name Title Type
DH4AHQ56KSW3 Ryan Palmer Auditee
5187311715 Heather R. Lewis, CPA 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 the 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 Districts financial reporting system. The federal expenditures are recognized under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Coxsackie-Athens Central School District did not elect to use the 10% de minimus cost rate, because the major programs (84.425C, 84.425D, 84.425U, 32.009) did not have any indirect costs charged.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 Districts 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 Coxsackie-Athens Central School District (District), which is described in Note 1 to the Districts accompanying financial statements, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Districts 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 the 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 Districts financial reporting system. The federal expenditures are recognized under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Coxsackie-Athens Central School District did not elect to use the 10% de minimus cost rate, because the major programs (84.425C, 84.425D, 84.425U, 32.009) did not have any indirect costs charged.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 Districts policy is not to charge federal award programs with indirect costs. The Coxsackie-Athens 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 the 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 Districts financial reporting system. The federal expenditures are recognized under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Coxsackie-Athens Central School District did not elect to use the 10% de minimus cost rate, because the major programs (84.425C, 84.425D, 84.425U, 32.009) did not have any indirect costs charged.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 Districts 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, 2022, the District received food commodities totaling $75,753.

Finding Details

Finding 2022-004
Emergency Connectivity Fund Expenditures Information on Federal Program: Direct Award from Federal Communications Commission (FCC) Grant Name Emergency Connectivity Fund (ECF), Federal Assistance Listing No 32.009, Contract Number ECF202104668. Criteria: Compliance under Section 7402(b) of the American Rescue Plan Act of 2021 provides that the Commission will reimburse 100% of the costs associated with the purchase of eligible equipment and or advance technologies, limited by the rules of the ECF program on FCC Form 471 application. Statement of Condition: Procedures disclosed that expenditures and revenues were recorded at the total costs of the eligible purchases under the ECF program rather than being recorded based on the limitations within the FCC Form 471. The District?s supporting schedules documented a ?local share? however this had not been reflected in the Districts records. Statement of Cause: Adjustments had not been recorded to reflect the ?local share? which represented the portion to be supplemented by the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3. Statement of Effect: Recording of expenditures to the incorrect federal program. Allowable expenditures under the ECF program had not been adjusted to the limits set forth on FCC Form 471, which resulted in an overstatement of expenditures under the ECF program and an understatement of expenditures on the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 program. Questioned Costs: $65,260 see perspective information Perspective Information: The District used an e-Rate consultant to assist with the ECF program funding and reimbursement, the District?s supporting schedules documented any differences in costs and ECF reimbursement, however these adjustments had not been reflected in the District?s underlying records. The consultant limited the request for reimbursement to the correct amount. Additionally, these costs were eligible under and will be claimed for reimbursement with COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 funds. Identification of Repeat Finding: No Recommendation: The District should review federal expenditures in detail to ensure they are reported under the correct grant and only for allowable costs. Views of responsible officials and planned corrective actions: The District will record expenditures properly using budget codes. The District will review its expenditure budget lines and will monitor the usage of Federal Funds more closely. Implementation date October 21, 2022 responsible person(s) Ryan Palmer and Marianne Romito.
Finding 2022-004
Emergency Connectivity Fund Expenditures Information on Federal Program: Direct Award from Federal Communications Commission (FCC) Grant Name Emergency Connectivity Fund (ECF), Federal Assistance Listing No 32.009, Contract Number ECF202104668. Criteria: Compliance under Section 7402(b) of the American Rescue Plan Act of 2021 provides that the Commission will reimburse 100% of the costs associated with the purchase of eligible equipment and or advance technologies, limited by the rules of the ECF program on FCC Form 471 application. Statement of Condition: Procedures disclosed that expenditures and revenues were recorded at the total costs of the eligible purchases under the ECF program rather than being recorded based on the limitations within the FCC Form 471. The District?s supporting schedules documented a ?local share? however this had not been reflected in the Districts records. Statement of Cause: Adjustments had not been recorded to reflect the ?local share? which represented the portion to be supplemented by the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3. Statement of Effect: Recording of expenditures to the incorrect federal program. Allowable expenditures under the ECF program had not been adjusted to the limits set forth on FCC Form 471, which resulted in an overstatement of expenditures under the ECF program and an understatement of expenditures on the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 program. Questioned Costs: $65,260 see perspective information Perspective Information: The District used an e-Rate consultant to assist with the ECF program funding and reimbursement, the District?s supporting schedules documented any differences in costs and ECF reimbursement, however these adjustments had not been reflected in the District?s underlying records. The consultant limited the request for reimbursement to the correct amount. Additionally, these costs were eligible under and will be claimed for reimbursement with COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 funds. Identification of Repeat Finding: No Recommendation: The District should review federal expenditures in detail to ensure they are reported under the correct grant and only for allowable costs. Views of responsible officials and planned corrective actions: The District will record expenditures properly using budget codes. The District will review its expenditure budget lines and will monitor the usage of Federal Funds more closely. Implementation date October 21, 2022 responsible person(s) Ryan Palmer and Marianne Romito.