EIN: 216000282
UEI: KF6VTC3BFN31
Audited by: ARDITO & COMPANY LLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 2025. 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 June 8, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on February 26, 2025 — management decision was due August 26, 2025.
Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: United States Department of Agriculture (USDA) requires that net cash resources for the Child Nutrition Program not exceed three months average expenditures in the food service fund. Condition: Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
2023-002
FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: United States Department of Agriculture (USDA) requires that net cash resources for the Child Nutrition Program not exceed three months average expenditures in the food service fund. Condition: Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
2023-002
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $1,254,526 exceeded three months average expenditures of $423,346 by $831,180. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: United States Department of Agriculture (USDA) requires that net cash resources for the Child Nutrition Program not exceed three months average expenditures in the food service fund. Condition: Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $1,254,526 exceeded three months average expenditures of $423,346 by $831,180. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on June 14, 2022 — management decision was due December 14, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
Net cash resources in the Food Service Fund exceeded three months average expenditures. Questioned Costs: None Context: Utilizing the USDA net cash resource calculation form, it was determined the District's net cash resources exceeded three months' average expenditures by $263,564, as of June 30, 2020. Effect: The New Jersey Department of Agriculture requirement regarding Net Cash Resources was not met. Cause: Inadvertent oversight. Recommendation: The District should implement a corrective action plan to effectively reduce the net cash resources on hand in the Food Service Fund through capital expenditure or otherwise. Views of responsible officials and planned corrective actions: Management is aware of the necessary procedures to be updated and followed.
Show full finding ▾Hide full finding ▴FEDERAL AWARDS Information on the federal program: Child Nutrition Cluster ( 10.553, 10.555) Finding: 2020-1 Criteria or specific requirement: The New Jersey Department of Agriculture requires a School Food Authority to maintain a nonprofit School Food Service. The nonprofit status of the School Food Service is determined by evaluating net cash resources, which may not exceed three months average expenditures. Condition: Net cash resources in the Food Service Fund exceeded three months average expenditures. Questioned Costs: None Context: Utilizing the USDA net cash resource calculation form, it was determined the District's net cash resources exceeded three months' average expenditures by $263,564, as of June 30, 2020. Effect: The New Jersey Department of Agriculture requirement regarding Net Cash Resources was not met. Cause: Inadvertent oversight. Recommendation: The District should implement a corrective action plan to effectively reduce the net cash resources on hand in the Food Service Fund through capital expenditure or otherwise. Views of responsible officials and planned corrective actions: Management is aware of the necessary procedures to be updated and followed.
CORRECTIVE ACTION PLAN NAME OF SCHOOL: PENNS GROVE - CARNEYS POINT REGIONAL COUNTY - SALEM TYPE OF AUDIT - FINANCIAL DATE OF BOARD MEETING: FEBRUARY 8, 2021 CONTACT PERSON: BRIAN E. FERGUSON, SCHOOL BUSINESS ADMINISTRATOR TELEPHONE NUMBER: (856) 299-4250 EXT. 1111 RECOMMENDATION 2020-1 The District should implement a corrective action plan to effectively reduce the net cash resources on hand in the Food Service Fund through capital expenditure or otherwise CORRECTIVE ACTION The District will implement a procedure to effectively reduce the net cash resources on hand in the Food Service Fund through capital expenditure or otherwise METHOD OF IMPLEMENTATION Net cash resources on hand in the Food Service Fund will be reviewed on a periodic basis to ascertain they do not exceed three months average expenditures PERSON RESPONSIBLE FOR IMPLEMENTATION Brian Ferguson, School Business Administrator & Colleen Green, Food service Director COMPLETION DATE OF IMPLEMENTATION February 8, 2021
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Net cash resources in the Food Service Fund exceeded three months average expenditures. Context: Utilizing the USDA net cash resource calculation form, it was determined the District's net cash resources exceeded three months' average expenditures by $95,885, as of June 30, 2019. Effect: The New Jersey Department of Agriculture requirement regarding Net Cash Resources was not met. Cause: Inadvertent oversight. Recommendation: The District should implement a corrective action plan to effectively reduce the net cash resources on hand in the Food Service Fund through capital expenditure or otherwise. Views of responsible officials and planned corrective actions: Management is aware of the necessary procedures to be updated and followed.
Show full finding ▾Hide full finding ▴Information on the federal program: Child Nutrition Cluster (10.553,10.555) Finding: 2019-1(AMR Finding 2019-1) Criteria or specific requirement: The New Jersey Department of Agriculture requires a School Food Authority to maintain a nonprofit School Food Service. The nonprofit status of the School Food Service is determined by evaluating net cash resources, which may not exceed three months average expenditures. Condition: Net cash resources in the Food Service Fund exceeded three months average expenditures. Context: Utilizing the USDA net cash resource calculation form, it was determined the District's net cash resources exceeded three months' average expenditures by $95,885, as of June 30, 2019. Effect: The New Jersey Department of Agriculture requirement regarding Net Cash Resources was not met. Cause: Inadvertent oversight. Recommendation: The District should implement a corrective action plan to effectively reduce the net cash resources on hand in the Food Service Fund through capital expenditure or otherwise. Views of responsible officials and planned corrective actions: Management is aware of the necessary procedures to be updated and followed.
Child Nutrition Cluster (10.553, 10.555) RECOMMENDATION 2019-001 The District should implement a corrective action plan to effectively reduce the net cash resources on hand in the Food Service Fund through capital expenditure or otherwise CORRECTIVE ACTION The District will implement a procedure to effectively reduce the net cash resources on hand in the Food Service Fund through capital expenditure or otherwise METHOD OF IMPLEMENTATION Net cash resources on hand in the Food Service Fund will be reviewed on a periodic basis to ascertain they do not exceed three months average expenditures PERSON RESPONSIBLE FOR IMPLEMENTATION Kenneth Verrill, School Business Administrator & Colleen Green, Food service Director
FAC accepted this audit on February 11, 2019 — management decision was due August 11, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on November 28, 2016 — management decision was due May 28, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in Pennsylvania →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
