SEWANHAKA CENTRAL HIGH SCHOOL DISTRICT

FINDING # 2020-001 U.S. Department of Agriculture ? Passed-through the NYS Education Department School Breakfast Program; CFDA No. 10.553; Grant Period ? Fiscal Year Ended June 30, 2020 National School Lunch Program; CFDA No. 10.555; Grant Period ? Fiscal Year Ended June 30, 2020 Significant Deficiency Criteria: According to 7 CFR 245.6a Verification requirements, the District is required to verify the free and reduced price eligibility of households selected from a sample of applications that it has approved, on file as of October 1st. The sample size is also based on the number of applications on file as of October 1st. Condition: We noted the District did not maintain support for the number of applications on file as of October 1st, to verify an appropriate sample size was determined. Cause: The District could not locate the supporting documentation. Effect: The District may have tested too many or too few applications than regulations permit or require. Recommendation: We recommend the District maintain the supporting documentation for the sample size determination for the income verification testing, as reported to New York State. District?s Response: The District?s response is included in their corrective action plan.

FINDING #2020-001 U.S. Department of Agriculture ? Passed-through the NYS Education Department School Breakfast Program: CFDA No. 10553; Grant Period ? Fiscal Year Ended June 30, 2020 National School Lunch Program; CFDA No. 10.555; Grant Period ? Fiscal Year Ended June 30, 2020 Significant Deficiency CORRECTIVE ACTION PLAN: The Manager of Lunchrooms, Suzanne Semler, was on leave from November 30, 2020 through the end of audit field work, February 26, 2021, and searches by District staff for the backup documentation in her office did not produce the supporting documentation requested by the auditors. The District will implement procedures that will ensure that the number of approved free and reduced price applications received as of October 1st, along with a list of the names of students whose applications have been approved, are given to the Assistant Superintendent for Finance & Operations, Kevin O?Brien, as well as the Account Clerk for the School Lunch program, Maria Giacalone. Expected Completion Date: October 1, 2021

FINDING #2019-001 U.S. DEPARTMENT OF EDUCATION ? PASSED THROUGH THE NYS EDUCATION DEPARTMENT TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES; CFDA NO. 84.010; PROJECT #0021-19-1605 GRANT PERIOD ? SEPTEMBER 1, 2018 TO AUGUST 31, 2019. SIGNIFICANT DEFICIENCY CRITERIA: AS PER 34 CFR SECTION 200.19(B) AND THE OMB COMPLIANCE SUPPLEMENT, IN ORDER TO REMOVE A STUDENT FROM THE REGULATORY ADJUSTED COHORT, A SCHOOL MUST CONFIRM, IN WRITING, THAT THE STUDENT TRANSFERRED OUT, EMIGRATED TO ANOTHER COUNTRY, OR IS DECEASED. TO CONFIRM THAT A STUDENT TRANSFERRED OUT, THE SCHOOL MUST HAVE OFFICIAL WRITTEN DOCUMENTATION THAT THE STUDENT ENROLLED IN ANOTHER SCHOOL OR IN AN EDUCATIONAL PROGRAM THAT CULMINATES IN THE AWARD OF A REGULAR HIGH SCHOOL DIPLOMA. OFFICIAL DOCUMENTATION WOULD INCLUDE A REQUEST FOR STUDENT RECORDS FROM A RECEIVING SCHOOL OR EDUCATIONAL PROGRAM, OR A WRITTEN RECORD OF A RESPONSE FROM AN OFFICIAL IN THE RECEIVING SCHOOL OR PROGRAM ACKNOWLEDGING THE STUDENT?S ENROLLMENT. CONDITION: WE NOTED FOR TWENTY-THREE (23) OUT OF FORTY (40) STUDENTS WHO TRANSFERRED OUT THAT WERE TESTED, THE DISTRICT DID NOT HAVE ADEQUATE SUPPORTING DOCUMENTATION ON FILE. CAUSE: THE DISTRICT DID NOT IMPLEMENT APPROPRIATE POLICIES AND PROCEDURES FOR DOCUMENTING THE REMOVAL OF A STUDENT FROM THE REGULATORY ADJUSTED COHORT. EFFECT: STUDENTS WHO WERE REMOVED FROM THE COHORT WERE NOT SUPPORTED BY ADEQUATE DOCUMENTATION AS REQUIRED. RECOMMENDATION: WE RECOMMEND THAT THE DISTRICT IMPLEMENT THE APPROPRIATE POLICIES AND PROCEDURES TO ENSURE THAT SUFFICIENT WRITTEN DOCUMENTATION IS OBTAINED AND MAINTAINED ON FILE FOR ALL STUDENTS FOR WHO HAVE BEEN REMOVED FROM THE COHORT. RESPONSE: THE DISTRICT?S RESPONSE IS INCLUDED IN THEIR CORRECTIVE ACTION PLAN.

CORRECTIVE ACTION PLAN: The District will implement procedures that will ensure that when a student is removed from the regulatory adjusted cohort, a checklist will be followed to obtain written documentation that the student has enrolled in another school, or in an education program that culminates in the award of a regular high school diploma. The building principal will be the individual who is responsible for ensuring that the district receives a student's record request from the receiving school or education program, or a written record of a response from an official in the receiving school or program, which acknowledges that the student is enrolled there. After receiving such documentation verifying enrollment in the receiving school, the student's records of removal will be documented and filed. Target Date: It is anticipated that the proper procedures to be followed by the building principal will be identified by July 1, 2020.