Finding 372041 (2023-001)

Requirement

Questioned Costs

Year

2023

Accepted

2024-03-04

Audit: 293288

Organization: Roscoe Central School District (NY)

Auditor: Cooper Arias LLP

AI Summary

Answer: The District failed to submit required audit documents for the year ending June 30, 2022.
Trend: This could indicate ongoing compliance issues with federal reporting requirements.
List: Follow up to ensure timely submission of the audit and Data Collection Form for future years.

Finding Text

The District did not submit the audit of Schedule of Expenditures of Federal Awards or the Data Collection Form for the year ended June 30,2022.

Corrective Action Plan

Management agrees with the finding and acknowledges the incorrect account code was used. The oversight was related to a change of School Business Managers and the error went unnoticed. Jeff Froehlich, School Business Manager has made the correction on February 2, 2024 and going forward the Federal Award has been coded to the correct account. After each deposit, a review is completed to ensure the correct account was utilized.

Other Findings in this Audit

948483 2023-001

-

Programs in Audit

ALN	Program Name	Expenditures
84.184	Safe and Drug-Free Schools and Communities_national Programs	$851,020
84.425	Education Stabilization Fund	$124,433
10.553	School Breakfast Program	$36,683
84.010	Title I Grants to Local Educational Agencies	$25,057
84.358	Rural Education	$20,003
10.555	National School Lunch Program	$16,666
84.424	Student Support and Academic Enrichment Program	$15,776
10.565	Commodity Supplemental Food Program	$11,511
84.027	Special Education_grants to States	$11,308
84.367	Improving Teacher Quality State Grants	$7,925
10.559	Summer Food Service Program for Children	$4,013
84.173	Special Education_preschool Grants	$1,259
10.542	Pandemic Ebt Food Benefits	$628