FAC Explorer

Audit 51864

FY End
2022-06-30
Total Expended
$3.28M
Findings
6
Programs
12
Organization: Odessa-Montour Central School District (NY)
Year: 2022 Accepted: 2022-11-13
Auditor: Insero & CO Cpa's LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43433 2022-002 - Yes C
43434 2022-002 - Yes C
43435 2022-002 - Yes C
619875 2022-002 - Yes C
619876 2022-002 - Yes C
619877 2022-002 - Yes C

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.07M Yes 0
84.287 Twenty-First Century Community Learning Centers $715,930 - 0
84.010 Title I Grants to Local Educational Agencies $570,540 - 0
10.555 National School Lunch Program $463,071 - 1
10.553 School Breakfast Program $134,838 - 1
84.027 Special Education_grants to States $33,558 - 0
84.367 Improving Teacher Quality State Grants $32,757 - 0
10.649 Pandemic Ebt Administrative Costs $19,146 - 0
84.424 Student Support and Academic Enrichment Program $16,539 - 0
10.559 Summer Food Service Program for Children $4,586 - 1
84.173 Special Education_preschool Grants $2,583 - 0
10.542 Pandemic Ebt Food Benefits $1,803 - 0

Contacts

Name Title Type
PZLJP7DJ3GE4 Lisa Kuhnel Auditee
6075834616 Ben Owens 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 (CFR) 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 elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. Note 4 Matching Costs Matching costs, such as, the School District's share of certain program costs, are not included in the reported expenditures. 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 $44,209 worth of commodities under the National School Lunch Program (ALN #10.559). Note 6 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. No amounts were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Federal Award Findings and Questioned Costs 2022-002 School Food Account - Net Cash Resources Child Nutrition Cluster (ALN Nos. 10.553, 10.555, and 10.559) Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. At June 30, 2021, net cash resources in the School Lunch Fund exceeded the allowable limit by $213,355. 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 7 CFR ?210.19(a). Cause: Revenues exceeded expenditures by $292,661 and $139,243 in the School Lunch Fund for the years ended June 30, 2022 and 2021, respectively. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-002 from the prior year. 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 District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District?s Capital Project which is scheduled to be completed by June 30, 2023. Retained Balance for Pending Settlements - Increased wages (extending into 2022 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $14.20 per hour by the end of 2022. Annual increases will continue until the rate reaches $15.00 per hour (a 66% increase from 2015-2016 levels). Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its ongoing Capital Project which is expected to be completed by June 30, 2023.
Finding 2022-002
Federal Award Findings and Questioned Costs 2022-002 School Food Account - Net Cash Resources Child Nutrition Cluster (ALN Nos. 10.553, 10.555, and 10.559) Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. At June 30, 2021, net cash resources in the School Lunch Fund exceeded the allowable limit by $213,355. 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 7 CFR ?210.19(a). Cause: Revenues exceeded expenditures by $292,661 and $139,243 in the School Lunch Fund for the years ended June 30, 2022 and 2021, respectively. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-002 from the prior year. 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 District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District?s Capital Project which is scheduled to be completed by June 30, 2023. Retained Balance for Pending Settlements - Increased wages (extending into 2022 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $14.20 per hour by the end of 2022. Annual increases will continue until the rate reaches $15.00 per hour (a 66% increase from 2015-2016 levels). Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its ongoing Capital Project which is expected to be completed by June 30, 2023.
Finding 2022-002
Federal Award Findings and Questioned Costs 2022-002 School Food Account - Net Cash Resources Child Nutrition Cluster (ALN Nos. 10.553, 10.555, and 10.559) Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. At June 30, 2021, net cash resources in the School Lunch Fund exceeded the allowable limit by $213,355. 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 7 CFR ?210.19(a). Cause: Revenues exceeded expenditures by $292,661 and $139,243 in the School Lunch Fund for the years ended June 30, 2022 and 2021, respectively. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-002 from the prior year. 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 District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District?s Capital Project which is scheduled to be completed by June 30, 2023. Retained Balance for Pending Settlements - Increased wages (extending into 2022 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $14.20 per hour by the end of 2022. Annual increases will continue until the rate reaches $15.00 per hour (a 66% increase from 2015-2016 levels). Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its ongoing Capital Project which is expected to be completed by June 30, 2023.
Finding 2022-002
Federal Award Findings and Questioned Costs 2022-002 School Food Account - Net Cash Resources Child Nutrition Cluster (ALN Nos. 10.553, 10.555, and 10.559) Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. At June 30, 2021, net cash resources in the School Lunch Fund exceeded the allowable limit by $213,355. 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 7 CFR ?210.19(a). Cause: Revenues exceeded expenditures by $292,661 and $139,243 in the School Lunch Fund for the years ended June 30, 2022 and 2021, respectively. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-002 from the prior year. 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 District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District?s Capital Project which is scheduled to be completed by June 30, 2023. Retained Balance for Pending Settlements - Increased wages (extending into 2022 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $14.20 per hour by the end of 2022. Annual increases will continue until the rate reaches $15.00 per hour (a 66% increase from 2015-2016 levels). Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its ongoing Capital Project which is expected to be completed by June 30, 2023.
Finding 2022-002
Federal Award Findings and Questioned Costs 2022-002 School Food Account - Net Cash Resources Child Nutrition Cluster (ALN Nos. 10.553, 10.555, and 10.559) Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. At June 30, 2021, net cash resources in the School Lunch Fund exceeded the allowable limit by $213,355. 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 7 CFR ?210.19(a). Cause: Revenues exceeded expenditures by $292,661 and $139,243 in the School Lunch Fund for the years ended June 30, 2022 and 2021, respectively. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-002 from the prior year. 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 District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District?s Capital Project which is scheduled to be completed by June 30, 2023. Retained Balance for Pending Settlements - Increased wages (extending into 2022 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $14.20 per hour by the end of 2022. Annual increases will continue until the rate reaches $15.00 per hour (a 66% increase from 2015-2016 levels). Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its ongoing Capital Project which is expected to be completed by June 30, 2023.
Finding 2022-002
Federal Award Findings and Questioned Costs 2022-002 School Food Account - Net Cash Resources Child Nutrition Cluster (ALN Nos. 10.553, 10.555, and 10.559) Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $500,599. At June 30, 2021, net cash resources in the School Lunch Fund exceeded the allowable limit by $213,355. 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 7 CFR ?210.19(a). Cause: Revenues exceeded expenditures by $292,661 and $139,243 in the School Lunch Fund for the years ended June 30, 2022 and 2021, respectively. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-002 from the prior year. 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 District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District?s Capital Project which is scheduled to be completed by June 30, 2023. Retained Balance for Pending Settlements - Increased wages (extending into 2022 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $14.20 per hour by the end of 2022. Annual increases will continue until the rate reaches $15.00 per hour (a 66% increase from 2015-2016 levels). Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its ongoing Capital Project which is expected to be completed by June 30, 2023.