FAC Explorer

Audit 49688

FY End
2022-06-30
Total Expended
$3.67M
Findings
6
Programs
12
Organization: Fall Mountain Regional School District (NH)
Year: 2022 Accepted: 2023-07-31
Auditor: Roberts & Greene PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61817 2022-001 - - N
61818 2022-001 - - N
61819 2022-001 - - N
638259 2022-001 - - N
638260 2022-001 - - N
638261 2022-001 - - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $807,901 Yes 1
84.425 Education Stabilization Fund $753,723 - 0
10.855 Distance Learning and Telemedicine Loans and Grants $657,524 - 0
84.010 Title I Grants to Local Educational Agencies $458,133 - 0
10.553 School Breakfast Program $353,567 Yes 1
10.582 Fresh Fruit and Vegetable Program $71,853 Yes 1
84.367 Improving Teacher Quality State Grants $70,241 - 0
84.048 Career and Technical Education -- Basic Grants to States $51,957 - 0
84.027 Special Education_grants to States $48,408 - 0
84.424 Student Support and Academic Enrichment Program $1,873 - 0
84.173 Special Education_preschool Grants $852 - 0
84.358 Rural Education $346 - 0

Contacts

Name Title Type
M7WGGJ8WBLL3 Lori Schmidt Auditee
6038350006 Tim Greene Auditor
No contacts on file

Notes to SEFA

Title: Commodities Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Passthrough entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Included in the expenditures reported under the National School Lunch Program is the value of food commodities received during the year from the U.S. Department of Agriculture Surplus Distribution Program.

Finding Details

Finding 2022-001
Criteria: Title 7, U.S. Code of Federal Regulations Part 245.6, Verification Requirements, requires that the School District certify applications for free and reduced priced meals annually, and retain documentation illustrating the certification efforts. Condition: The School District did not provide evidence that the verification effort was performed during the fiscal year. Cause: Documentation of verification efforts could not be located by School District staff. Effect: The School District is not in compliance with this requirement. Recommendation: We recommend that the School District ensure that the verification is completed each year as required and that the documentation of such is retained for audit. Management?s Response: Management agrees with the finding.
Finding 2022-001
Criteria: Title 7, U.S. Code of Federal Regulations Part 245.6, Verification Requirements, requires that the School District certify applications for free and reduced priced meals annually, and retain documentation illustrating the certification efforts. Condition: The School District did not provide evidence that the verification effort was performed during the fiscal year. Cause: Documentation of verification efforts could not be located by School District staff. Effect: The School District is not in compliance with this requirement. Recommendation: We recommend that the School District ensure that the verification is completed each year as required and that the documentation of such is retained for audit. Management?s Response: Management agrees with the finding.
Finding 2022-001
Criteria: Title 7, U.S. Code of Federal Regulations Part 245.6, Verification Requirements, requires that the School District certify applications for free and reduced priced meals annually, and retain documentation illustrating the certification efforts. Condition: The School District did not provide evidence that the verification effort was performed during the fiscal year. Cause: Documentation of verification efforts could not be located by School District staff. Effect: The School District is not in compliance with this requirement. Recommendation: We recommend that the School District ensure that the verification is completed each year as required and that the documentation of such is retained for audit. Management?s Response: Management agrees with the finding.
Finding 2022-001
Criteria: Title 7, U.S. Code of Federal Regulations Part 245.6, Verification Requirements, requires that the School District certify applications for free and reduced priced meals annually, and retain documentation illustrating the certification efforts. Condition: The School District did not provide evidence that the verification effort was performed during the fiscal year. Cause: Documentation of verification efforts could not be located by School District staff. Effect: The School District is not in compliance with this requirement. Recommendation: We recommend that the School District ensure that the verification is completed each year as required and that the documentation of such is retained for audit. Management?s Response: Management agrees with the finding.
Finding 2022-001
Criteria: Title 7, U.S. Code of Federal Regulations Part 245.6, Verification Requirements, requires that the School District certify applications for free and reduced priced meals annually, and retain documentation illustrating the certification efforts. Condition: The School District did not provide evidence that the verification effort was performed during the fiscal year. Cause: Documentation of verification efforts could not be located by School District staff. Effect: The School District is not in compliance with this requirement. Recommendation: We recommend that the School District ensure that the verification is completed each year as required and that the documentation of such is retained for audit. Management?s Response: Management agrees with the finding.
Finding 2022-001
Criteria: Title 7, U.S. Code of Federal Regulations Part 245.6, Verification Requirements, requires that the School District certify applications for free and reduced priced meals annually, and retain documentation illustrating the certification efforts. Condition: The School District did not provide evidence that the verification effort was performed during the fiscal year. Cause: Documentation of verification efforts could not be located by School District staff. Effect: The School District is not in compliance with this requirement. Recommendation: We recommend that the School District ensure that the verification is completed each year as required and that the documentation of such is retained for audit. Management?s Response: Management agrees with the finding.