GLOUCESTER CITY SCHOOL DISTRICT

EIN: 216000197

UEI: NN96X1HWBML4

Data as of August 25, 2026

GLOUCESTER CITY SCHOOL DISTRICT10 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 12, 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 August 12, 2024 (743 days ago).

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2023-001
Eligibility
QUESTIONED COSTS

Information on the Federal Program Assistance Listing Number: 10.553,10.555,10.559 Title: Child Nutrition Cluster Agency: U.S. Department of Agriculture FAIN Number: 231NJ304N1199 Grant Period: 7-1-22 to 6-30-23 Pass-through Entity: State of New Jersey Department of Agriculture Criteria or Specific Requirement Code of Federal Regulations Part 210 – National School Lunch Program Condition Eligibility for Free or Reduced Price Meals based on applications submitted was not always calculated properly. Questioned Costs $11,631.07 Context Applications were sampled, there were instances when students were improperly determined to be Free instead of Reduced, there were instances when students were improperly determined to be Reduced instead of Paid. Effect or Potential Effect Noncompliance with Code of Federal Regulations Part 210 – National School Lunch Program. Improper reimbursement amounts claimed and received. Cause Improper Eligibility determinations based on applications submitted. Identification as a Repeat Finding Not a repeat finding. Recommendation That eligibility for Free or Reduced Price Meals based on applications submitted is always calculated properly. 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.

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Full finding narrative

Information on the Federal Program Assistance Listing Number: 10.553,10.555,10.559 Title: Child Nutrition Cluster Agency: U.S. Department of Agriculture FAIN Number: 231NJ304N1199 Grant Period: 7-1-22 to 6-30-23 Pass-through Entity: State of New Jersey Department of Agriculture Criteria or Specific Requirement Code of Federal Regulations Part 210 – National School Lunch Program Condition Eligibility for Free or Reduced Price Meals based on applications submitted was not always calculated properly. Questioned Costs $11,631.07 Context Applications were sampled, there were instances when students were improperly determined to be Free instead of Reduced, there were instances when students were improperly determined to be Reduced instead of Paid. Effect or Potential Effect Noncompliance with Code of Federal Regulations Part 210 – National School Lunch Program. Improper reimbursement amounts claimed and received. Cause Improper Eligibility determinations based on applications submitted. Identification as a Repeat Finding Not a repeat finding. Recommendation That eligibility for Free or Reduced Price Meals based on applications submitted is always calculated properly. 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.

Corrective Action Plan

Training was provided to staff reviewing applications. District has since joined the CEP and is streamlining the internal processes for identifying eligibility as low income.

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FY 2022-06-30

FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.

2022-004
Reporting

Finding No. 2022-004 Information on the Federal Program Assistance Listing Number: 84.425 Title: Education Stabilization Fund, Elementary and Secondary School Emergency Relief Fund Agency: U.S. Department of Education FAIN Number: S425D210027, S425U210027 Grant Period: 3/13/20 to 9/30/23 and 3/13/20 to 9/30/24 Pass-through Entity: State of New Jersey Department of Education Criteria or Specific Requirement Grant amounts recorded in the School District?s Budget Report should be in agreement with the State of New Jersey Department of Education EWEG System. Condition Grant amounts recorded in the School District?s Budget Report were not always in agreement with the State of New Jersey Department of Education EWEG System. Questioned Costs None Context While the total award amount was correctly recorded, there were 15 differences when comparing budget lines in the School District?s Budget Report to budget lines in the State of New Jersey Department of Education EWEG System. Effect or Potential Effect Expenditures could be made that are not in accordance with the budgeted amounts in the State of New Jersey Department of Education EWEG System. Cause Failure to agree School District?s Budget Report with the State of New Jersey Department of Education EWEG System. Identification as a Repeat Finding Not a repeat finding. Recommendation Grant amounts recorded in the School District?s Budget Report must be in agreement with the State of New Jersey Department of Education EWEG System. 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.

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Full finding narrative

Finding No. 2022-004 Information on the Federal Program Assistance Listing Number: 84.425 Title: Education Stabilization Fund, Elementary and Secondary School Emergency Relief Fund Agency: U.S. Department of Education FAIN Number: S425D210027, S425U210027 Grant Period: 3/13/20 to 9/30/23 and 3/13/20 to 9/30/24 Pass-through Entity: State of New Jersey Department of Education Criteria or Specific Requirement Grant amounts recorded in the School District?s Budget Report should be in agreement with the State of New Jersey Department of Education EWEG System. Condition Grant amounts recorded in the School District?s Budget Report were not always in agreement with the State of New Jersey Department of Education EWEG System. Questioned Costs None Context While the total award amount was correctly recorded, there were 15 differences when comparing budget lines in the School District?s Budget Report to budget lines in the State of New Jersey Department of Education EWEG System. Effect or Potential Effect Expenditures could be made that are not in accordance with the budgeted amounts in the State of New Jersey Department of Education EWEG System. Cause Failure to agree School District?s Budget Report with the State of New Jersey Department of Education EWEG System. Identification as a Repeat Finding Not a repeat finding. Recommendation Grant amounts recorded in the School District?s Budget Report must be in agreement with the State of New Jersey Department of Education EWEG System. 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.

Corrective Action Plan

Recommendation Number - 2022-004; Corrective Action Required by the Board - Grant amounts recorded in the school district's budget report must be in agreement with the State of New Jersey Department of Education EWEG System; Method of Implementation - District financial reports will be updated when Federal Grant budget amendments are made, ensuring all records are in agreement; Person Responsible for Implementation - School Business Administrator; Planned Completion Date of Implementation - 06/30/2023.

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