EIN: 156002113
UEI: JBW7NXAEA9F6
Audited by: 132550103
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 2026. 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 22, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on December 13, 2024 — management decision was due June 13, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
The FS-25 completed for ARP ESSER 3 contains expenditures included expenses from other Education Stabilization grants. Criteria: Expenditures reported on the ARP ESSER 3 FS-25 are higher than end of year general ledger ARP ESSER 3 expenditure amount. This is due to District reporting expenditure from other grants on the ARP ESSER 3 FS-25. Cause: Due to timing of application approval and purchasing of grant budgeted items, District filed for reimbursement on one (1) FS-25 instead of four (4) individual ARP FS-25s Effect or Potential Effect: Inaccurate federal grant expenditure reimbursement. Known Questioned Costs: None noted. Recommendations: FS-25s should only be completed for expenditure reimbursement for items directly pertaining to the specific grant. Grant reimbursement should not be grouped, but rather individual FS-25s completed for each grant containing only expenditures applicable to the grant.
Show full finding ▾Hide full finding ▴Findings ? Financial Statement Audit None noted Findings and Questioned Costs ? Major Federal Award Programs Condition: The FS-25 completed for ARP ESSER 3 contains expenditures included expenses from other Education Stabilization grants. Criteria: Expenditures reported on the ARP ESSER 3 FS-25 are higher than end of year general ledger ARP ESSER 3 expenditure amount. This is due to District reporting expenditure from other grants on the ARP ESSER 3 FS-25. Cause: Due to timing of application approval and purchasing of grant budgeted items, District filed for reimbursement on one (1) FS-25 instead of four (4) individual ARP FS-25s Effect or Potential Effect: Inaccurate federal grant expenditure reimbursement. Known Questioned Costs: None noted. Recommendations: FS-25s should only be completed for expenditure reimbursement for items directly pertaining to the specific grant. Grant reimbursement should not be grouped, but rather individual FS-25s completed for each grant containing only expenditures applicable to the grant.
November 30, 2022 NYS Education Department Office of Audit Services 89 Washington Ave. Room 524 EB Albany, NY 12234 Dear Sir/Madame: The purpose of this correspondence is to provide your office with the Afton Central School District?s response to the management letter as written by district auditors. D?Arcangelo & Cp, LLP. Po Box 4300 Rome, NY 13440 Federal fund single audit: 2022-001 -Inaccurate federal grant expenditure reimbursement The Auditor recommends FS-25?s be completed for expenditure reimbursement for items directly pertaining to the specific grant. Grant reimbursement should not be grouped, but rather individual FS-25?s completed for each grant containing only expenditures applicable to the grant. District Response: Planned Action: The district has corrected the accounting software account codes to separate out the 4 parts of the ARP ESSER 3 grant. This will allow the district to complete the FS-25?s accurately. Contact Person Responsible for corrective action: Kristyn DeGroat, Business Manager Date of Completion: April 1, 2022
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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