EIN: 156002550
UEI: RUMZK85GZPJ6
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 11, 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 April 11, 2025 (502 days ago).
What is a management decision? →At June 30, 2024 net cash resources in the School Lunch Fund exceeded the allowable limit by $235,507. Cause: Revenues including interfund transfers from the General Fund, exceeded expenditures by $10,791 in the School Lunch Fund for the year ended June 30, 2024. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $404,285 in the amount of $235,507 at June 30, 2024, and compares with the amounts over the allowable limit in years ended June 30, 2023 and 2022 of $330,970 and $278,875, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds, with the School District's encumbrances in the School Lunch Fund totaling $309,680 at June 30, 2024. Repeat Finding: This finding is a repeat of Finding 2023-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Show full finding ▾Hide full finding ▴Finding 2024-001 Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555 Pass-Through Agency: NYS Department of Education Criteria: The School Food Authority shall limit its net cash resources to an amount that does not exceed three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2024 net cash resources in the School Lunch Fund exceeded the allowable limit by $235,507. Cause: Revenues including interfund transfers from the General Fund, exceeded expenditures by $10,791 in the School Lunch Fund for the year ended June 30, 2024. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $404,285 in the amount of $235,507 at June 30, 2024, and compares with the amounts over the allowable limit in years ended June 30, 2023 and 2022 of $330,970 and $278,875, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds, with the School District's encumbrances in the School Lunch Fund totaling $309,680 at June 30, 2024. Repeat Finding: This finding is a repeat of Finding 2023-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Corrective Action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2023-24 school year, the district reviewed the program’s needs to develop a strategy to utilize these funds by the food service program to coincide with the capital project approved by the voters in December of 2022. To date, the District has purchased and installed multiple equipment items by the Cafeteria Fund totaling over $189,000. Along with these purchases the district has ordered and is in the process of receiving and installing an additional $125,000 of equipment including new serving line stations. Estimated Completion Date: June 30, 2025 Contact Information Jennifer Dattoria, School Business Executive Susquehanna Valley Central School District 1040 Conklin Road Conklin, New York 13748
2023-001
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
At June 30, 2023 net cash resources in the School Lunch Fund exceeded the allowable limit by $330,970. Cause: Revenues including interfund transfers from the General Fund, exceeded expenditures by $64,287 in the School Lunch Fund for the year ended June 30, 2023. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $292,823 in the amount of $330,970 at June 30, 2023, and compares with the amounts over the allowable limit in years ended June 30, 2022 and 2021 of $278,875 and $57,905, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds. Repeat Finding: This finding is a repeat of Finding 2022-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Show full finding ▾Hide full finding ▴Finding 2023-001 Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555 Pass-Through Agency: NYS Department of Education Criteria: The School Food Authority shall limit its net cash resources to an amount that does not exceed three months' average expenditures for its School Lunch Fund or such other amount as may be approved by the NYS Department of Education in accordance with 7 CFR §210.9(b)(2). Condition: At June 30, 2023 net cash resources in the School Lunch Fund exceeded the allowable limit by $330,970. Cause: Revenues including interfund transfers from the General Fund, exceeded expenditures by $64,287 in the School Lunch Fund for the year ended June 30, 2023. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.9(b)(2). Questioned Costs: None. Context: The amount over the allowable limit of $292,823 in the amount of $330,970 at June 30, 2023, and compares with the amounts over the allowable limit in years ended June 30, 2022 and 2021 of $278,875 and $57,905, respectively. Furthermore, supply chain issues have compounded the School District’s ability to spend down excess funds. Repeat Finding: This finding is a repeat of Finding 2022-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Views of Responsible Officials of the Auditee: The School District agrees with the condition, cause and recommendation.
Corrective action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2022-23 school year, the district reviewed the program's needs to develop a strategy to utilize these funds by the food service program. To date the District has identified over thirty items for purchase by the Cafeteria Fund totaling in excess of $280,000. Along with these purchases, further equipment needs are currently being assessed in conjunction with the capital project approved by the voters in December of 2022. We expect such purchases will expend the entire amount of the excess fund balance if not more. The District expects to begin these purchases before the end of the 2023 - 2024 school year (June 30, 2023).
2022-001
FAC accepted this audit on October 27, 2022 — management decision was due April 27, 2023.
At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $278,875. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with ?210.19(a). Cause: Revenues exceeded expenditures by $276,421 in the School Lunch Fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Management Response: The School District agrees with condition, cause, and recommendation.
Show full finding ▾Hide full finding ▴10.553, 10.555 - Child Nutrition Cluster 2022-001 Net Cash Resources Condition: At June 30, 2022, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $278,875. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with ?210.19(a). Cause: Revenues exceeded expenditures by $276,421 in the School Lunch Fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Management Response: The School District agrees with condition, cause, and recommendation.
Corrective Action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2022-23 school year, the District will review the program needs to develop a strategy to utilize these funds by the food service program. It is anticipated that food costs will continue to rise, the excess funds will allow these increases to be absorbed by the food service program. In addition, we will assess any equipment needs for items directly serving the program. Every effort will be made to use these excess funds as effectively as possible. The assessment of equipment needs will be done in conjunction with a planned Capital Project scheduled for a public vote in December of 2022.
2021-001
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