Winslow Township Board of EducationLocal Government

Finding No. 2023-001 Information on the Federal Program U.S. Department of Agriculture – Child Nutrition Cluster (Federal Award Year 7/1/22 to 6/30/23), passed through New Jersey State Department of Agriculture: School Breakfast Program (Assistance Listing Number 10.553) (FAIN - 231NJ304N1199) National School Lunch Program (Assistance Listing Number 10.555) (FAIN - 231NJ304N1199) National School Lunch Program - Food Distribution Program (Assistance Listing Number 10.555) (FAIN - 231NJ304N1199) National School Lunch Program - Supply Chain Assistance Funding (Assistance Listing Number 10.555) (FAIN - 221NJ344N8903) Summer Food Service Program (Assistance Listing Number 10.559) (FAIN – 231NJ304N1199) Criteria or Specific Requirement CFR Section 210.14 Resource Management (b) Net cash resources. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount may be approved by the State agency in accordance with CFR Section 210.19(a). Condition The School District’s Food Service Fund Net Cash Resources exceeded its three months average expenditures by $385,159.09. Questioned Costs None. Context While performing the calculation to determine if the Food Service program is running at a nonprofit status, it was determined that the net cash resources totaled $1,234,702.85 at June 30, 2023 which exceeded the three months average expenditures of $849,543.76 calculated using the sample Net Cash Resources Schedule in the format provided by the U.S.D.A. Effect or Potential Effect The School District is not in compliance with CFR section 210.14 and requirements as prescribed the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause The School District was monitoring the finances of its Food Service Fund and had a plan to reduce the net cash resources; however, delay in procurement process, as well as additional supply chain assistance funding received caused the net cash resources to be above the three month’s average expenditures. Identification as a Repeat Finding Not applicable. Recommendation The School District continue to monitor the finances of its Food Service Fund and follow up the plan to reduce the net cash resources below its three month average expenditures. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Finding No. 2023-001 Information on the Federal Program U.S. Department of Agriculture – Child Nutrition Cluster (Federal Award Year 7/1/22 to 6/30/23), passed through New Jersey State Department of Agriculture: School Breakfast Program (Assistance Listing Number 10.553) (FAIN - 231NJ304N1199) National School Lunch Program (Assistance Listing Number 10.555) (FAIN - 231NJ304N1199) National School Lunch Program - Food Distribution Program (Assistance Listing Number 10.555) (FAIN - 231NJ304N1199) National School Lunch Program - Supply Chain Assistance Funding (Assistance Listing Number 10.555) (FAIN - 221NJ344N8903) Summer Food Service Program (Assistance Listing Number 10.559) (FAIN – 231NJ304N1199) Criteria or Specific Requirement CFR Section 210.14 Resource Management (b) Net cash resources. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount may be approved by the State agency in accordance with CFR Section 210.19(a). Condition The School District’s Food Service Fund Net Cash Resources exceeded its three months average expenditures by $385,159.09. Questioned Costs None. Context While performing the calculation to determine if the Food Service program is running at a nonprofit status, it was determined that the net cash resources totaled $1,234,702.85 at June 30, 2023 which exceeded the three months average expenditures of $849,543.76 calculated using the sample Net Cash Resources Schedule in the format provided by the U.S.D.A. Effect or Potential Effect The School District is not in compliance with CFR section 210.14 and requirements as prescribed the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause The School District was monitoring the finances of its Food Service Fund and had a plan to reduce the net cash resources; however, delay in procurement process, as well as additional supply chain assistance funding received caused the net cash resources to be above the three month’s average expenditures. Identification as a Repeat Finding Not applicable. Recommendation The School District continue to monitor the finances of its Food Service Fund and follow up the plan to reduce the net cash resources below its three month average expenditures. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Finding No. 2023-001 Information on the Federal Program U.S. Department of Agriculture – Child Nutrition Cluster (Federal Award Year 7/1/22 to 6/30/23), passed through New Jersey State Department of Agriculture: School Breakfast Program (Assistance Listing Number 10.553) (FAIN - 231NJ304N1199) National School Lunch Program (Assistance Listing Number 10.555) (FAIN - 231NJ304N1199) National School Lunch Program - Food Distribution Program (Assistance Listing Number 10.555) (FAIN - 231NJ304N1199) National School Lunch Program - Supply Chain Assistance Funding (Assistance Listing Number 10.555) (FAIN - 221NJ344N8903) Summer Food Service Program (Assistance Listing Number 10.559) (FAIN – 231NJ304N1199) Criteria or Specific Requirement CFR Section 210.14 Resource Management (b) Net cash resources. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount may be approved by the State agency in accordance with CFR Section 210.19(a). Condition The School District’s Food Service Fund Net Cash Resources exceeded its three months average expenditures by $385,159.09. Questioned Costs None. Context While performing the calculation to determine if the Food Service program is running at a nonprofit status, it was determined that the net cash resources totaled $1,234,702.85 at June 30, 2023 which exceeded the three months average expenditures of $849,543.76 calculated using the sample Net Cash Resources Schedule in the format provided by the U.S.D.A. Effect or Potential Effect The School District is not in compliance with CFR section 210.14 and requirements as prescribed the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause The School District was monitoring the finances of its Food Service Fund and had a plan to reduce the net cash resources; however, delay in procurement process, as well as additional supply chain assistance funding received caused the net cash resources to be above the three month’s average expenditures. Identification as a Repeat Finding Not applicable. Recommendation The School District continue to monitor the finances of its Food Service Fund and follow up the plan to reduce the net cash resources below its three month average expenditures. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Finding No. 2023-001 Information on the Federal Program U.S. Department of Agriculture – Child Nutrition Cluster (Federal Award Year 7/1/22 to 6/30/23), passed through New Jersey State Department of Agriculture: School Breakfast Program (Assistance Listing Number 10.553) (FAIN - 231NJ304N1199) National School Lunch Program (Assistance Listing Number 10.555) (FAIN - 231NJ304N1199) National School Lunch Program - Food Distribution Program (Assistance Listing Number 10.555) (FAIN - 231NJ304N1199) National School Lunch Program - Supply Chain Assistance Funding (Assistance Listing Number 10.555) (FAIN - 221NJ344N8903) Summer Food Service Program (Assistance Listing Number 10.559) (FAIN – 231NJ304N1199) Criteria or Specific Requirement CFR Section 210.14 Resource Management (b) Net cash resources. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount may be approved by the State agency in accordance with CFR Section 210.19(a). Condition The School District’s Food Service Fund Net Cash Resources exceeded its three months average expenditures by $385,159.09. Questioned Costs None. Context While performing the calculation to determine if the Food Service program is running at a nonprofit status, it was determined that the net cash resources totaled $1,234,702.85 at June 30, 2023 which exceeded the three months average expenditures of $849,543.76 calculated using the sample Net Cash Resources Schedule in the format provided by the U.S.D.A. Effect or Potential Effect The School District is not in compliance with CFR section 210.14 and requirements as prescribed the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause The School District was monitoring the finances of its Food Service Fund and had a plan to reduce the net cash resources; however, delay in procurement process, as well as additional supply chain assistance funding received caused the net cash resources to be above the three month’s average expenditures. Identification as a Repeat Finding Not applicable. Recommendation The School District continue to monitor the finances of its Food Service Fund and follow up the plan to reduce the net cash resources below its three month average expenditures. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Finding No. 2019-002 Information on the Federal Program U.S. Department of Education, passed through N.J. State Department of Education, E.S.S.A. Title I Grants to Local Education Agencies; CFDA No. 84.010; FAIN S010A180030; 7/1/2018 ? 6/30/2019 Criteria or Specific Requirement As a condition of receiving Title I, Part A funds, the School District must ensure that state and local funds are used to provide comparable services for Title I and non-Title I schools. A comparability report need to be submitted to the Department of Education. When determining funds for nonpublic schools, the School District must apply the low-income percentage of each participating public school attendance area to the number of nonpublic school children who reside in that school attendance area. Condition The School District?s 2018-2019 Title I Comparability Report was not accurately prepared; the School District over-reported number of low-income public school students in the 2018-2019 application. Questioned Costs None. Context Our test of 2018-2019 Title I application and comparability report disclosed the following: 1. Full-time equivalent for all instructional staff assigned to each school building as reported on EWEG could not be traced to the supporting document for School 3, School 6, Middle School and High School. All of the School District?s schools are Title I schools. 2. The number of low-income students in public schools was overstated in the original application for all of the School District?s schools. A total of 2,713 low-income public school students were reported and supporting document indicated the count should have been reported as 2,536. The sample was not statistically valid. Effect Inaccurate reporting of comparability data could result in EWEG miscalculating various ratios, which could lead to the School District failing in one of more attendance center?s summary report card. Inaccurate reporting of low-income public school students could result in EWEG miscalculating amount need to be reserved for nonpublic school, which could lead to the School District not properly earmarking required funds. Cause Oversight. Recommendation That the School District properly report comparability data and low-income public school students. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.