FAC Explorer

Audit 48020

FY End
2022-06-30
Total Expended
$3.52M
Findings
6
Programs
11
Organization: Mexico Academy and Central School District (NY)
Year: 2022 Accepted: 2022-11-01
Auditor: Insero & CO Cpa's LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41983 2022-002 - - C
41984 2022-002 - - C
41985 2022-002 - - C
618425 2022-002 - - C
618426 2022-002 - - C
618427 2022-002 - - C

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $984,958 Yes 1
84.425 Education Stabilization Fund $893,929 Yes 0
84.010 Title I Grants to Local Educational Agencies $503,205 - 0
10.553 School Breakfast Program $211,595 Yes 1
84.367 Improving Teacher Quality State Grants $138,539 - 0
84.358 Rural Education $65,558 - 0
84.424 Student Support and Academic Enrichment Program $60,854 - 0
10.649 Pandemic Ebt Administrative Costs $49,477 - 0
10.559 Summer Food Service Program for Children $38,230 Yes 1
84.173 Special Education_preschool Grants $18,895 - 0
84.027 Special Education_grants to States $1,500 - 0

Contacts

Name Title Type
TBEUBQMMHTM5 Sheilla Roth Auditee
3159638400 Duane Shoen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the School District, an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. Note 2 Basis of Accounting The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used, in preparation of, the financial statements. Note 3 Indirect Costs Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has not elected to use the 10% de minimus cost rate. Note 4 Matching Costs Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. Note 5 Non-Monetary Federal Program The School District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a non-monetary program. During the year ended June 30, 2022, the School District received $66,513 under the National School Lunch Program (CFDA #10.555). Note 6 Subrecipients No amounts were provided to subrecipients Note 7 Other Disclosures No insurance is carried specifically to cover equipment purchased with Federal Funds. Any equipment purchased with Federal Funds has only a nominal value and is covered by the School Districts casualty insurance policies. There were no loans or loan guarantees outstanding at year end. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $528,519. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with 210.19(a) Cause: Revenue exceeded expenditures by $409,114 in the School Lunch Fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR 210.19(a). Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School Lunch fund has excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The District is currently reviewing the programs aging equipment and will create a plan to use these funds to support the program's infrastructure in addition to it facilitating the minimal increases in school lunch prices.
Finding 2022-002
Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $528,519. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with 210.19(a) Cause: Revenue exceeded expenditures by $409,114 in the School Lunch Fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR 210.19(a). Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School Lunch fund has excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The District is currently reviewing the programs aging equipment and will create a plan to use these funds to support the program's infrastructure in addition to it facilitating the minimal increases in school lunch prices.
Finding 2022-002
Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $528,519. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with 210.19(a) Cause: Revenue exceeded expenditures by $409,114 in the School Lunch Fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR 210.19(a). Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School Lunch fund has excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The District is currently reviewing the programs aging equipment and will create a plan to use these funds to support the program's infrastructure in addition to it facilitating the minimal increases in school lunch prices.
Finding 2022-002
Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $528,519. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with 210.19(a) Cause: Revenue exceeded expenditures by $409,114 in the School Lunch Fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR 210.19(a). Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School Lunch fund has excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The District is currently reviewing the programs aging equipment and will create a plan to use these funds to support the program's infrastructure in addition to it facilitating the minimal increases in school lunch prices.
Finding 2022-002
Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $528,519. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with 210.19(a) Cause: Revenue exceeded expenditures by $409,114 in the School Lunch Fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR 210.19(a). Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School Lunch fund has excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The District is currently reviewing the programs aging equipment and will create a plan to use these funds to support the program's infrastructure in addition to it facilitating the minimal increases in school lunch prices.
Finding 2022-002
Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $528,519. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with 210.19(a) Cause: Revenue exceeded expenditures by $409,114 in the School Lunch Fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR 210.19(a). Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School Lunch fund has excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The District is currently reviewing the programs aging equipment and will create a plan to use these funds to support the program's infrastructure in addition to it facilitating the minimal increases in school lunch prices.