Finding 37166 (2022-001)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-27
Audit: 30558
Organization: Berlin Township School District (NJ)

AI Summary

  • Core Issue: The School District's Food Service Fund has net cash resources exceeding the allowable limit by $89,219.45.
  • Impacted Requirements: This situation violates CFR section 210.14 and New Jersey's Department of Education guidelines.
  • Recommended Follow-Up: The School District should create a plan to lower net cash resources to comply with regulations.

Finding Text

Information on the Federal Program Federal Assistance Listing Number ? 10.553, 10.555 & 10.559 Title ? Child Nutrition Cluster Agency ? U.S. Department of Agriculture Federal FAIN Number ? 221NJ304N1099 & 20212H170341 Year ? 7/1/2021 to 6/30/2022 Pass Through Entity ? New Jersey Department of Agriculture Criteria or Specific Requirement A Food Service Fund's Net Cash Resources should not exceed its three-months average expenditures. Condition The School District's Food Service Fund Net Cash Resources exceeded its three-months average expenditures by $89,219.45. Questioned Costs None. Context Per the calculation of the Food Service Fund's Net Cash Resources, Net Cash Resources at June 30, 2022 were $160,369.01 and its three-month average expenditures were $71,149.56, resulting in an overage of $89,219.45. Effect or Potential Effect The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause The School District?s revenues generated from food service operations exceeded the expenditures required to operate the food service program. Identification as a Repeat Finding Prior Year Finding 2021-001. Recommendation That the School District develop a plan to reduce the Food Service Fund's Net Cash Resources below its three- month average expenditures. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Categories

School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $220,955
10.555 National School Lunch Program $217,477
84.027 Special Education_grants to States $178,429
84.010 Title I Grants to Local Educational Agencies $169,986
10.553 School Breakfast Program $71,101
84.367 Improving Teacher Quality State Grants $32,525
93.778 Medical Assistance Program $27,122
21.019 Coronavirus Relief Fund $22,063
10.559 Summer Food Service Program for Children $16,258
84.424 Student Support and Academic Enrichment Program $12,798
84.173 Special Education_preschool Grants $7,889
10.649 Pandemic Ebt Administrative Costs $628