Finding 1164914 (2025-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-12-16

AI Summary

  • Core Issue: The District is not verifying vendor eligibility for Federal assistance programs annually, violating 2 CFR Section 200.214.
  • Impacted Requirements: Compliance with federal regulations that prohibit awarding contracts to debarred or suspended parties.
  • Recommended Follow-Up: Conduct annual reviews of vendor eligibility before disbursing funds to ensure compliance with federal requirements.

Finding Text

Information on Federal Program: U.S. Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, non-cash commodities, Summer Food Service Program, Assistance Listing numbers 10.553, 10.555 and 10.559) passed through the New York State Education Department. Criteria: 2 CFR Section 200.214 refers to executive orders 12549 and 12689 as well as 2 CFR Part 180, which stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal Assistance programs or activities. Statement of Condition: During our discussions with management, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis for all school lunch vendors. Statement of Effect: The District is not in compliance with 2 CFR Section 200.214. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected. Questioned Costs: None Perspective Information: As a result of inquiry, the District performed a review of all vendors charged to the school lunch fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: No Recommendation: We recommend that the District review the requirements of 2 CFR Section 20.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This should be verified on an annual basis. Views of the Responsible Officials: The District will begin verifying the status of all vendors paid with federal funds to ensure they are not suspended or debarred.

Corrective Action Plan

Action taken: A new secretary (A. Chittenden) was hired in February and wasn't aware this needed to take place. It was assumed that Capital Region BOCES (the district contracts food services management through them) was performing that on the district's behalf. Ms. Chittenden has been made aware that this is part of her job duties. Anticipated completion date: immediately

Categories

School Nutrition Programs

Other Findings in this Audit

  • 1164909 2025-003
    Material Weakness Repeat
  • 1164910 2025-003
    Material Weakness Repeat
  • 1164911 2025-004
    Material Weakness Repeat
  • 1164912 2025-004
    Material Weakness Repeat
  • 1164913 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.91M
84.027 SPECIAL EDUCATION GRANTS TO STATES $814,913
10.553 SCHOOL BREAKFAST PROGRAM $578,059
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $129,297
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $98,833
10.555 NATIONAL SCHOOL LUNCH PROGRAM $98,525
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $49,916
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $42,234
84.358 RURAL EDUCATION $37,322
84.425 EDUCATION STABILIZATION FUND $46