FAC Explorer

Audit 56827

FY End
2022-06-30
Total Expended
$3.04M
Findings
8
Programs
11
Organization: Kinderhook Central School District (NY)
Year: 2022 Accepted: 2022-10-19
Auditor: West & Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61396 2022-001 Material Weakness - L
61397 2022-001 Material Weakness - L
61398 2022-001 Material Weakness - L
61399 2022-001 Material Weakness - L
637838 2022-001 Material Weakness - L
637839 2022-001 Material Weakness - L
637840 2022-001 Material Weakness - L
637841 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $456,895 - 0
84.010 Title I Grants to Local Educational Agencies $191,982 - 0
84.425 Education Stabilization Fund $171,446 Yes 0
10.553 School Breakfast Program $155,286 Yes 1
32.009 Emergency Connectivity Fund Program $52,263 - 0
10.555 National School Lunch Program $37,275 Yes 1
84.367 Improving Teacher Quality State Grants $22,875 - 0
84.173 Special Education_preschool Grants $12,891 - 0
84.365 English Language Acquisition State Grants $7,664 - 0
84.424 Student Support and Academic Enrichment Program $7,344 - 0
10.649 Pandemic Ebt Administrative Costs $1,803 - 0

Contacts

Name Title Type
M6E4BWNNK383 Mena Mazure Auditee
5187587575 Amy Pedrick Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, which is described in Note 1 to the Districts accompanying financial statements, using the modified accrual basis of accounting. 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 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.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. Certain of the Districts federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect.Matching costs (the Districts share of certain program costs) are not included in the reported expenditures.The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program.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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were provided to subrecipients.
Title: FOOD DISTRIBUTION Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, which is described in Note 1 to the Districts accompanying financial statements, using the modified accrual basis of accounting. 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 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.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. Certain of the Districts federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect.Matching costs (the Districts share of certain program costs) are not included in the reported expenditures.The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program.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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the District had food commodities totaling $13,890 in inventory.
Title: CLUSTERS Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, which is described in Note 1 to the Districts accompanying financial statements, using the modified accrual basis of accounting. 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 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.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. Certain of the Districts federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect.Matching costs (the Districts share of certain program costs) are not included in the reported expenditures.The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program.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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Special Education Cluster consists of Special Education Grants to States and Special Education Preschool Grants. The Child Nutrition Cluster consists of Food Distribution, School Breakfast Program and National School Lunch Program.

Finding Details

Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-001 ? Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement for breakfast. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs $27,159. This amount was determined by taking the actual number of meals served for breakfast and multiplying by the stated reimbursement rate. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month?s breakfast claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. 70. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The District acknowledges the error was made, which was the result of booking one month of breakfast reimbursement using lunch data. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-001 ? Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement for breakfast. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs $27,159. This amount was determined by taking the actual number of meals served for breakfast and multiplying by the stated reimbursement rate. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month?s breakfast claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. 70. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The District acknowledges the error was made, which was the result of booking one month of breakfast reimbursement using lunch data. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-001 ? Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement for breakfast. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs $27,159. This amount was determined by taking the actual number of meals served for breakfast and multiplying by the stated reimbursement rate. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month?s breakfast claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. 70. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The District acknowledges the error was made, which was the result of booking one month of breakfast reimbursement using lunch data. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-001 ? Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement for breakfast. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs $27,159. This amount was determined by taking the actual number of meals served for breakfast and multiplying by the stated reimbursement rate. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month?s breakfast claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. 70. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The District acknowledges the error was made, which was the result of booking one month of breakfast reimbursement using lunch data. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-001 ? Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement for breakfast. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs $27,159. This amount was determined by taking the actual number of meals served for breakfast and multiplying by the stated reimbursement rate. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month?s breakfast claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. 70. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The District acknowledges the error was made, which was the result of booking one month of breakfast reimbursement using lunch data. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-001 ? Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement for breakfast. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs $27,159. This amount was determined by taking the actual number of meals served for breakfast and multiplying by the stated reimbursement rate. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month?s breakfast claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. 70. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The District acknowledges the error was made, which was the result of booking one month of breakfast reimbursement using lunch data. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-001 ? Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement for breakfast. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs $27,159. This amount was determined by taking the actual number of meals served for breakfast and multiplying by the stated reimbursement rate. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month?s breakfast claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. 70. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The District acknowledges the error was made, which was the result of booking one month of breakfast reimbursement using lunch data. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-001 ? Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement for breakfast. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs $27,159. This amount was determined by taking the actual number of meals served for breakfast and multiplying by the stated reimbursement rate. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month?s breakfast claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. 70. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The District acknowledges the error was made, which was the result of booking one month of breakfast reimbursement using lunch data. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.