FAC Explorer

Audit 7093

FY End
2023-06-30
Total Expended
$2.23M
Findings
8
Programs
9
Organization: Narragansett Regional School District (MA)
Year: 2023 Accepted: 2023-12-18
Auditor: Roselli Clark & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4907 2023-001 Significant Deficiency Yes L
4908 2023-001 Significant Deficiency Yes L
4909 2023-001 Significant Deficiency Yes L
4910 2023-001 Significant Deficiency Yes L
581349 2023-001 Significant Deficiency Yes L
581350 2023-001 Significant Deficiency Yes L
581351 2023-001 Significant Deficiency Yes L
581352 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $774,511 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $120,487 - 0
10.553 School Breakfast Program $104,181 - 1
10.555 National School Lunch Program $36,023 - 1
84.367 Improving Teacher Quality State Grants $32,877 - 0
84.010 Title I Grants to Local Educational Agencies $27,281 - 0
84.027 Special Education_grants to States $19,742 - 0
84.173 Special Education_preschool Grants $8,596 - 0
84.424 Student Support and Academic Enrichment Program $5,679 - 0

Contacts

Name Title Type
PLM5PHP9VNC1 Ann-Marie Geyster Auditee
9789395661 Paul Gargano Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the District. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. 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. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Narragansett Regional School District (the District) under programs of the federal government for the year ended June 30, 2023. The information in this 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). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the District. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. 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. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The District receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year. The amounts reported as cash assistance represent federal reimbursements for meals provided.

Finding Details

Finding 2023-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Questioned Costs: None Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year. Repeat Finding from Prior Year: Yes, Finding 2022-001 Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements. Views of Responsible Official: Management agrees with the finding
Finding 2023-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Questioned Costs: None Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year. Repeat Finding from Prior Year: Yes, Finding 2022-001 Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements. Views of Responsible Official: Management agrees with the finding
Finding 2023-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Questioned Costs: None Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year. Repeat Finding from Prior Year: Yes, Finding 2022-001 Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements. Views of Responsible Official: Management agrees with the finding
Finding 2023-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Questioned Costs: None Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year. Repeat Finding from Prior Year: Yes, Finding 2022-001 Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements. Views of Responsible Official: Management agrees with the finding
Finding 2023-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Questioned Costs: None Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year. Repeat Finding from Prior Year: Yes, Finding 2022-001 Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements. Views of Responsible Official: Management agrees with the finding
Finding 2023-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Questioned Costs: None Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year. Repeat Finding from Prior Year: Yes, Finding 2022-001 Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements. Views of Responsible Official: Management agrees with the finding
Finding 2023-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Questioned Costs: None Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year. Repeat Finding from Prior Year: Yes, Finding 2022-001 Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements. Views of Responsible Official: Management agrees with the finding
Finding 2023-001
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Questioned Costs: None Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year. Repeat Finding from Prior Year: Yes, Finding 2022-001 Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements. Views of Responsible Official: Management agrees with the finding