EIN: 146011606
UEI: FGLHNPJB24Y1
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 16, 2026, which was (66 days ago).
What is a management decision? →During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. They are however, checking the status of any new vendors. In addition, the District does not have any procedures in place to verify purchases against the bidding documents for pricing. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.314 and 2 CFR part 180. Statement of Effect: The District is not in compliance with 2 CFR Section 200.214 and 2 CFR Part 180. 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 or the District could be overpaying for goods and services. The District could also be overpaying for goods as the bid documentation is not being verified against the purchases made. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District’s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Also as part of the required follow up of prior year audit findings, inquiries were performed to determine if bidding and procurement procedures were being followed, and they were not. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.214 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. The District should also implement procedures to verify their purchases against bidding documentation to ensure that they are paying the correct, bid upon price for their purchases. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Show full finding ▾Hide full finding ▴Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Breakfast Program, School Lunch Program, and Special Milk Program for Children Assistance Listing numbers 10.553, 10.555, and 10.556) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 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 and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. They are however, checking the status of any new vendors. In addition, the District does not have any procedures in place to verify purchases against the bidding documents for pricing. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.314 and 2 CFR part 180. Statement of Effect: The District is not in compliance with 2 CFR Section 200.214 and 2 CFR Part 180. 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 or the District could be overpaying for goods and services. The District could also be overpaying for goods as the bid documentation is not being verified against the purchases made. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District’s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Also as part of the required follow up of prior year audit findings, inquiries were performed to determine if bidding and procurement procedures were being followed, and they were not. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.214 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. The District should also implement procedures to verify their purchases against bidding documentation to ensure that they are paying the correct, bid upon price for their purchases. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
The District will monitor vendors to ensure they are able to accept federal monies. The District will also review all invoices relating to bids to verify correct charges. Kayla Quick, Accounts Payable Clerk. 6/30/2026
2024-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 4, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 4, 2025, which was (443 days ago).
What is a management decision? →During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. They are however, checking the status of any new vendors. In addition, the District does not have any procedures in place to verify purchases against the bidding documents for pricing. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 or the District could be overpaying for goods and services. The District could also be overpaying for goods as the bid documentation is not being verified against the purchases made. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District’s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. As part of the current Child Nutrition testing, certain vendors were tested with their purchases being agreed back to the bidding documentation obtained. Some instances, the items were not listed on the bidding documentation or the prices paid were higher than the bid price. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 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. The District should also implement procedures to verify their purchases against bidding documentation to ensure that they are paying the correct, bid upon price for their purchases. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Show full finding ▾Hide full finding ▴2024-005 Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Breakfast Program, School Lunch Program, and Special Milk Program for Children CFDA No. 10.553, 10.555, and 10.556) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. They are however, checking the status of any new vendors. In addition, the District does not have any procedures in place to verify purchases against the bidding documents for pricing. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 or the District could be overpaying for goods and services. The District could also be overpaying for goods as the bid documentation is not being verified against the purchases made. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District’s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. As part of the current Child Nutrition testing, certain vendors were tested with their purchases being agreed back to the bidding documentation obtained. Some instances, the items were not listed on the bidding documentation or the prices paid were higher than the bid price. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 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. The District should also implement procedures to verify their purchases against bidding documentation to ensure that they are paying the correct, bid upon price for their purchases. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
The District will monitor vendors to ensure they are able to accept federal monies. The District will also review all invoices relating to bids to verify correct charges. This will be completed by Ashley Simmons, Accounts Payable Clerk by 6/30/2025.
2023-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 19, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 19, 2024, which was (763 days ago).
What is a management decision? →During our testing of payroll expenditures charged to these programs we noted that math and reading remedial teachers were charged to the grants but signed time and effort reports (payroll certifications) acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 3 individuals selected for testing that were allocated, certifications for all three employees could not be located. Identification of Repeat Finding: Yes Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Show full finding ▾Hide full finding ▴2023-005 Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 3 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs we noted that math and reading remedial teachers were charged to the grants but signed time and effort reports (payroll certifications) acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 3 individuals selected for testing that were allocated, certifications for all three employees could not be located. Identification of Repeat Finding: Yes Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
The District will work to collect federal certifications for all employees paid from grants. By Dawn Mead, Treasurer by 6/30/2024.
2022-006
During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. They are however, checking the status of any new vendors. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District’s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 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. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Show full finding ▾Hide full finding ▴2023-006 Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Breakfast Program, School Lunch Program, and Special Milk Program for Children CFDA No. 10.553, 10.555, and 10.556) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. They are however, checking the status of any new vendors. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District’s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 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. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
The District will monitor vendors to ensure they are able to accept federal monies. By Ashley Simmons, Accounts Payable clerk by 6/30/2024.
2022-007
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 1, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 1, 2023, which was (1177 days ago).
What is a management decision? →During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Show full finding ▾Hide full finding ▴Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
The District will work to collect federal certifications for all employees paid from grants. Samantha Schweizer, Business Administrator, by 6/30/2023.
During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 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. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Show full finding ▾Hide full finding ▴Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 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. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
The District will monitor vendors to ensure they are able to accept federal monies. Samantha Schweizer, Business Administrator by 6/30/2023.
2021-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 24, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 24, 2022, which was (1580 days ago).
What is a management decision? →During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, 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 200.213 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. Views of the Responsible Officials and Planned Corrective Actions: The District uses a cooperative bidding service to select Child Nutrition vendors and believed that the bidding service included verifying that vendors were eligible to participate. Upon learning that this is not a part of the service, the District has implemented a process to verify vendor eligibility.
Show full finding ▾Hide full finding ▴Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Special Milk Program and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, 10.556 and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, 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 200.213 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. Views of the Responsible Officials and Planned Corrective Actions: The District uses a cooperative bidding service to select Child Nutrition vendors and believed that the bidding service included verifying that vendors were eligible to participate. Upon learning that this is not a part of the service, the District has implemented a process to verify vendor eligibility.
Finding: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Corrective Action: The District uses a cooperative bidding service to select Child Nutrition vendors and believed that the bidding service included verifying that vendors were eligible to participate. Upon learning that this is not a part of the service, the District has implemented a process to verify vendor eligibility. Responsible Person: Brianna Patrick, Accounts Payable Clerk Anticipated Completion Date: September 2021
During our discussions with management and testing of the major program, we noted that the District did not perform an income verification during the 2020/2021 school year. Statement of Cause: The verification was not performed. The District also experienced turnover in the position responsible for performing the calculation during 2020/2021. Statement of Effect: The District was not in compliance with the verification of free and reduced price applications requirement. Questioned Costs: None Perspective Information: The income verification procedures must be on file as of October 1st, completed by November 15th of each year and submitted by December 15th. Repeat Finding: No Recommendation: We recommend that the District perform the income verifications on a timely, annual basis. The District should also maintain the verification documentation and the completion/submission documentation for compliance purposes. A monitoring control should also be implemented to ensure the calculation is performed in the event of turnover or absences of the individual responsible for the submission. Views of the Responsible Officials and Planned Corrective Actions: The District enrolled in a Child Nutrition program for 2020-21 that provided free meals to all students regardless of income called the Summer Food Service Program and was under the impression that income verification was not required as all meals were free. Upon learning that this was required the District implemented a process to ensure income verification occurs regardless of the Child Nutrition program used.
Show full finding ▾Hide full finding ▴Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Special Milk Program and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, 10.556 and 10.559) passed through the New York State Education Department. Criteria: Federal regulations require that all Local Education Agencies (LEAs) participating in the School Breakfast Program (SBP) or National School Lunch Program (NSLP) conducting standard counting and claiming procedures select and verify a sample of their approved free and reduced price meal applications on file as of October 1st by November 15th of each year. The final Verification Collection Report must be submitted to the Child Nutrition Management System (CNMS) by December 15th. It should be noted that the verification deadline for the 2020/2021 school year was extended to February 28, 2021. 7 CFR section 245.6a(b). Statement of Condition: During our discussions with management and testing of the major program, we noted that the District did not perform an income verification during the 2020/2021 school year. Statement of Cause: The verification was not performed. The District also experienced turnover in the position responsible for performing the calculation during 2020/2021. Statement of Effect: The District was not in compliance with the verification of free and reduced price applications requirement. Questioned Costs: None Perspective Information: The income verification procedures must be on file as of October 1st, completed by November 15th of each year and submitted by December 15th. Repeat Finding: No Recommendation: We recommend that the District perform the income verifications on a timely, annual basis. The District should also maintain the verification documentation and the completion/submission documentation for compliance purposes. A monitoring control should also be implemented to ensure the calculation is performed in the event of turnover or absences of the individual responsible for the submission. Views of the Responsible Officials and Planned Corrective Actions: The District enrolled in a Child Nutrition program for 2020-21 that provided free meals to all students regardless of income called the Summer Food Service Program and was under the impression that income verification was not required as all meals were free. Upon learning that this was required the District implemented a process to ensure income verification occurs regardless of the Child Nutrition program used.
Finding: During our discussions with management and testing of the major program, we noted that the District did not perform an income verification during the 2020/2021 school year. Corrective Action: The District enrolled in a Child Nutrition program for 2020-21 that provided free meals to all students regardless of income called the Summer Food Service Program and was under the impression that income verification was not required as all meals were free. Upon learning that this was required the District implemented a process to ensure income verification occurs regardless of the Child Nutrition program used. Responsible Person: Courtney Edwards, School Lunch Manager Anticipated Completion Date: October 2021
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