BERLIN TOWNSHIP SCHOOL DISTRICT

EIN: 216000336

UEI: NLW2RCYKCQ82

Data as of August 22, 2026

BERLIN TOWNSHIP SCHOOL DISTRICT3 audit years1 findings1 repeat
3
Audit Years
1
Total Findings
1
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 27, 2023. 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 September 27, 2023 (1060 days ago).

What is a management decision? →
2022-001
Special Tests & Provisions
REPEAT

Information on the Federal Program Federal Assistance Listing Number ? 10.553, 10.555 & 10.559 Title ? Child Nutrition Cluster Agency ? U.S. Department of Agriculture Federal FAIN Number ? 221NJ304N1099 & 20212H170341 Year ? 7/1/2021 to 6/30/2022 Pass Through Entity ? New Jersey Department of Agriculture Criteria or Specific Requirement A Food Service Fund's Net Cash Resources should not exceed its three-months average expenditures. Condition The School District's Food Service Fund Net Cash Resources exceeded its three-months average expenditures by $89,219.45. Questioned Costs None. Context Per the calculation of the Food Service Fund's Net Cash Resources, Net Cash Resources at June 30, 2022 were $160,369.01 and its three-month average expenditures were $71,149.56, resulting in an overage of $89,219.45. Effect or Potential Effect The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause The School District?s revenues generated from food service operations exceeded the expenditures required to operate the food service program. Identification as a Repeat Finding Prior Year Finding 2021-001. Recommendation That the School District develop a plan to reduce the Food Service Fund's 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.

Show full finding ▾
Full finding narrative

Information on the Federal Program Federal Assistance Listing Number ? 10.553, 10.555 & 10.559 Title ? Child Nutrition Cluster Agency ? U.S. Department of Agriculture Federal FAIN Number ? 221NJ304N1099 & 20212H170341 Year ? 7/1/2021 to 6/30/2022 Pass Through Entity ? New Jersey Department of Agriculture Criteria or Specific Requirement A Food Service Fund's Net Cash Resources should not exceed its three-months average expenditures. Condition The School District's Food Service Fund Net Cash Resources exceeded its three-months average expenditures by $89,219.45. Questioned Costs None. Context Per the calculation of the Food Service Fund's Net Cash Resources, Net Cash Resources at June 30, 2022 were $160,369.01 and its three-month average expenditures were $71,149.56, resulting in an overage of $89,219.45. Effect or Potential Effect The School District is not in compliance with CFR section 210.14 and requirements as prescribed by the Office of School Finance, Department of Education, State of New Jersey Audit Program. Cause The School District?s revenues generated from food service operations exceeded the expenditures required to operate the food service program. Identification as a Repeat Finding Prior Year Finding 2021-001. Recommendation That the School District develop a plan to reduce the Food Service Fund's 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.

Corrective Action Plan

2022-001 - Net Food Service cash resources did exceed three months average expenditures. Corrective action - Reduce Net Food Service Cash resources to a level that does not exceed three months average expenditures. Method of Implementation - The district will purchase various kitchen and serving area equipment, make upgrades or repairs to existing equipment and serving stations, make improvements to student dining areas. Individual responsible - business administrator and/or designee. Completion date of implementation - June 30, 2023 and ongoing.

Prior Finding References

2021-001

About Special Tests and Provisions →

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.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Product

Resources

Legal

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.

© 2026 Single Audit Intelligence. All data is public domain.

BERLIN TOWNSHIP SCHOOL DISTRICT - Single Audit | Single Audit Intelligence