EIN: 216000355
UEI: SJ1EKX2FKTT6
Audited by: FORD, SCOTT & ASSOCIATES, L.L.C.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 4, 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 4, 2026 (88 days ago).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on March 21, 2023 — management decision was due September 21, 2023.
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
Finding No. 2021-002 Information on the Federal Program Federal Assistance Listing Number ? 10.553 & 10.555 Title ? Child Nutrition Cluster Agency ? U.S. Department of Agriculture Federal FAIN Number ? 211NJ304N0199 Year ? 7/1/2020 to 6/30/2021 Pass Through Entity ? New Jersey Department of Agriculture 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 $136,339.50. Questioned Costs None Context Per the calculation of the Food Service Fund?s Net Cash Resources, Net Cash Resources on June 30, 2021 were $224,243.12 and its three months average expenditures were $87,903.62, resulting in an overage of $136,339.50. 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 did not monitor the finances of its Food Service Fund to ensure its Net Cash Resources at the end of the fiscal year did not exceed the Funds three months average expenditures. Identification as a Repeat Finding This was not a finding in the immediately prior year. 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 ▾Hide full finding ▴Finding No. 2021-002 Information on the Federal Program Federal Assistance Listing Number ? 10.553 & 10.555 Title ? Child Nutrition Cluster Agency ? U.S. Department of Agriculture Federal FAIN Number ? 211NJ304N0199 Year ? 7/1/2020 to 6/30/2021 Pass Through Entity ? New Jersey Department of Agriculture 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 $136,339.50. Questioned Costs None Context Per the calculation of the Food Service Fund?s Net Cash Resources, Net Cash Resources on June 30, 2021 were $224,243.12 and its three months average expenditures were $87,903.62, resulting in an overage of $136,339.50. 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 did not monitor the finances of its Food Service Fund to ensure its Net Cash Resources at the end of the fiscal year did not exceed the Funds three months average expenditures. Identification as a Repeat Finding This was not a finding in the immediately prior year. 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.
Reports will be reviewed monthly for net cash resources. Expenditures will be made as necessary.
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on February 28, 2019 — management decision was due August 28, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 2017.
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