Southern Cayuga Central School District

Finding 2025-001: Child Nutrition Cluster Listing #10.553 & #10.555 Federal Agency: U.S. Department of Agriculture Grant Period: Year ended June 30, 2025 Condition/Criteria: The District bases its monthly meal counts submitted to NYSED on internally kept records. We noted instances in which the NYSED meal count submission did not match the internal reports as required by 2 CFR Section 200.303. Cause: The District did not submit complete meal counts to NYSED for all of the District’s buildings for breakfast and/or lunch. Context: Of the 3 months haphazardly selected (not a statistically valid sample), 1 month had differences between the meal counts that were submitted to NYSED and the internally kept meal count records. While not part of our sample, we did note another instance whereby the submitted meal counts were inaccurate. Proper review was not completed to confirm that the submission was complete and accurate. Effect and Questioned Costs: Based on the current NYSED reimbursement rates, $17,227 and $13,241 of federal reimbursable costs from the month selected and additional month identified, respectively, of federal reimbursable costs were not submitted due to this error. This is considered material to the Child Nutrition Cluster program. Additionally, $30,468 was accrued as part of an audit adjustment to record this federal revenue. Recommendation: We recommend the District implement a process to ensure that the meal count submission to NYSED matches the internally kept records. Management Response: The District agrees with this finding and will be implementing a new policy which includes a Finance Office verification of the meal counts submitted when the deposits come in through Child Nutrition to ensure that the reports match the deposit and the reports match the internal reports for meal counts The District was able to recoup the funds from the missing months by submitting corrected claims.

The District agrees with this finding and will be implementing a new policy which includes a Finance Office verification of the meal counts submitted when the deposits come in through Child Nutrition to ensure that the reports match the deposit and the reports match the internal reports for meal counts The District was able to recoup the funds from the missing months by submitting corrected claims.