EIN: 216007233
UEI: LYN3DLSQXYK5
Audited by: Bowman & Company, LLP
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 10, 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 10, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
Finding No. 2024-001 Information on the Federal Program U.S. Department of Agriculture - Passed-through State Department of Agriculture - Child Nutrition Cluster (Federal Award Year 10/1/23 to 9/30/24): School Breakfast Program (Assistance Listing No. 10.553) (FAIN - 241NJ304N1099) National School Lunch Program - Commodities (Assistance Listing No. 10.555) (FAIN - 241NJ304N1099) National School Lunch Program (Assistance Listing No. 10.555) (FAIN - 241NJ304N1099) HHFKA-Performance Based (Assistance Listing No. 10.555) (FAIN - 241NJ304N1099) Supply Chain Assistance (Assistance Listing No. 10.555) (FAIN - 231NJ344N8903) Criteria or Specific Requirement Title 7 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 7 CFR Section 210.19(a). Condition The School District’s food service fund net cash resources exceeded its three months average expenditures by $113,996.16. Questioned Costs Not applicable. Context Per the calculation of the food service fund’s net cash resources, net cash resources at June 30, 2024 was $279,691.50 and its three month average expenditures was $165,695.34, resulting in an overage of $113,996.16. Effect or Potential Effect The School District is not in compliance with 7 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 food service fund revenues increased during the prior three years due to additional COVID-19 funding. Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year - See Finding No. 2023-001. 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 ▾Hide full finding ▴Finding No. 2024-001 Information on the Federal Program U.S. Department of Agriculture - Passed-through State Department of Agriculture - Child Nutrition Cluster (Federal Award Year 10/1/23 to 9/30/24): School Breakfast Program (Assistance Listing No. 10.553) (FAIN - 241NJ304N1099) National School Lunch Program - Commodities (Assistance Listing No. 10.555) (FAIN - 241NJ304N1099) National School Lunch Program (Assistance Listing No. 10.555) (FAIN - 241NJ304N1099) HHFKA-Performance Based (Assistance Listing No. 10.555) (FAIN - 241NJ304N1099) Supply Chain Assistance (Assistance Listing No. 10.555) (FAIN - 231NJ344N8903) Criteria or Specific Requirement Title 7 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 7 CFR Section 210.19(a). Condition The School District’s food service fund net cash resources exceeded its three months average expenditures by $113,996.16. Questioned Costs Not applicable. Context Per the calculation of the food service fund’s net cash resources, net cash resources at June 30, 2024 was $279,691.50 and its three month average expenditures was $165,695.34, resulting in an overage of $113,996.16. Effect or Potential Effect The School District is not in compliance with 7 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 food service fund revenues increased during the prior three years due to additional COVID-19 funding. Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year - See Finding No. 2023-001. 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.
Recommendation Number - 2024-001 Finding - The School District's food service fund net cash resources exceeded its three month average expenditures by $113,996.16. Recommendation- That the School District develop a plan to reduce the food service fund's net cash resources below its three-month average expenditures. Method of Implementation - Monitor net cash resources, working with cafeteria staff and administration to identify and spend necessary funds on allowable purchases to reduce net cash. Responsible for Implementation - Mr. Matt Sheehan, Superintendent Implementatoin Date - 6/30/2025
2023-001
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
Finding No. 2023-001 Information on the Federal Program U.S. Department of Agriculture - Passed-through State Department of Agriculture - Child Nutrition Cluster (Federal Award Year 7/1/22 to 6/30/23): School Breakfast Program (Assistance Listing No. 10.553) (FAIN - 231NJ304N1199) National School Lunch Program - Commodities (Assistance Listing No. 10.555) (FAIN - 231NJ304N1199) National School Lunch Program (Assistance Listing No. 10.555) (FAIN - 231NJ304N1199) HHFKA-Performance Based (Assistance Listing No. 10.555) (FAIN - 231NJ304N1199) Supply Chain Assistance (Assistance Listing No. 10.555) (FAIN - 221NJ344N8903 & 231NJ344N8903) 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 210.019(a). Condition The School District’s food service fund net cash resources exceeded its three months average expenditures by $127,709.09. Questioned Costs Not applicable. Context Per the calculation of the food service fund’s net cash resources, net cash resources at June 30, 2023 was $283,625.30 and its three month average expenditures was $155,916.21, resulting in an overage of $127,709.09. 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 food service fund revenues increased during the prior two years due to additional COVID-19 funding. Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year - See Finding No. 2022-001. 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 ▾Hide full finding ▴Finding No. 2023-001 Information on the Federal Program U.S. Department of Agriculture - Passed-through State Department of Agriculture - Child Nutrition Cluster (Federal Award Year 7/1/22 to 6/30/23): School Breakfast Program (Assistance Listing No. 10.553) (FAIN - 231NJ304N1199) National School Lunch Program - Commodities (Assistance Listing No. 10.555) (FAIN - 231NJ304N1199) National School Lunch Program (Assistance Listing No. 10.555) (FAIN - 231NJ304N1199) HHFKA-Performance Based (Assistance Listing No. 10.555) (FAIN - 231NJ304N1199) Supply Chain Assistance (Assistance Listing No. 10.555) (FAIN - 221NJ344N8903 & 231NJ344N8903) 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 210.019(a). Condition The School District’s food service fund net cash resources exceeded its three months average expenditures by $127,709.09. Questioned Costs Not applicable. Context Per the calculation of the food service fund’s net cash resources, net cash resources at June 30, 2023 was $283,625.30 and its three month average expenditures was $155,916.21, resulting in an overage of $127,709.09. 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 food service fund revenues increased during the prior two years due to additional COVID-19 funding. Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year - See Finding No. 2022-001. 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.
Recommendation Number - 2023-001 Correction Action - Develop a plan to reduce the food service fund’s net cash resources below its three (3) month average expenditures. Method of Implementation - Monitor net cash resources. Work with cafeteria staff and administration to identify and create plan to use funds on allowable purchases to reduce net cash. Responsible for Implementation - Mr. Matt Sheehan, Superintendent Estimated Completion Date - March 2024, ongoing
2022-001
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
Finding No. 2022-001 Information on the Federal Program U.S. Department of Agriculture - Passed-through State Department of Agriculture - Child Nutrition Cluster (Federal Award Year 7/1/21 to 6/30/22): National School Lunch Program - Commodities (Assistance Listing No. 10.555) (FAIN ? 231NJ304N119) Seamless Summer Option - COVID 19 (Assistance Listing No. 10.555) (FAIN - 231NJ304N119) Emergency Operational Cost Program (Assistance Listing No. 10.555) (FAIN ? 202121H170341) 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 210.019(a). Condition The School District?s food service fund net cash resources exceeded its three months average expenditures by $155,201.99. Questioned Costs Not applicable. Context Per the calculation of the food service fund?s net cash resources, net cash resources at June 30, 2022 was $311,570.35 and its three month average expenditures was $156,368.36, resulting in an overage of $155,201.99. 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 food service fund revenues increased more than anticipated due to the COVID-19 pandemic. Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year - See Finding No. 2021-002. 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. 2022-001 Information on the Federal Program U.S. Department of Agriculture - Passed-through State Department of Agriculture - Child Nutrition Cluster (Federal Award Year 7/1/21 to 6/30/22): National School Lunch Program - Commodities (Assistance Listing No. 10.555) (FAIN ? 231NJ304N119) Seamless Summer Option - COVID 19 (Assistance Listing No. 10.555) (FAIN - 231NJ304N119) Emergency Operational Cost Program (Assistance Listing No. 10.555) (FAIN ? 202121H170341) 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 210.019(a). Condition The School District?s food service fund net cash resources exceeded its three months average expenditures by $155,201.99. Questioned Costs Not applicable. Context Per the calculation of the food service fund?s net cash resources, net cash resources at June 30, 2022 was $311,570.35 and its three month average expenditures was $156,368.36, resulting in an overage of $155,201.99. 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 food service fund revenues increased more than anticipated due to the COVID-19 pandemic. Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year - See Finding No. 2021-002. 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.
Summary Description - The School District?s food service fund net cash resources exceeded its three months average expenditures by $155,201.99. Corrective Action Plan - That the School District develop a plan to reduce the food service fund's net cash resources below its three (3) month average expenditures. Method of Implementation - Monitor net cash resources. Work with cafeteria staff and administration to identify and create plan to use funds on allowable purchases to reduce net cash. Person Responsible for Implementation - Mr. Matt Sheehan, Superintendent Estimate Completion Date - March 2023, ongoing.
2021-002
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
Information on the Federal Program U.S. Department of Education ? Child Nutrition Cluster (Federal Award Year 7/1/19 to 6/30/20):Seamless Summer Option ? COVID 19 (CFDA 10.555) ( FAIN ? 201NJ304N1099) U.S. Department of Education ? Child Nutrition Cluster (Federal Award Year 7/1/20 to 6/30/21):National School Lunch Program ? Commodities (CFDA 10.555) (FAIN ? 201NJ304N1099),Seamless Summer Option ? COVID 19 (CFDA 10.555) ( FAIN ? 211NJ304N1099) 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 210.019(a). Condition The School District?s Food Service Fund Net Cash Resources exceeded its three months average expenditures by $158,497.52 Questioned Costs None. Although the Net Cash Resources exceeded its three month average expenditures, not deemed questioned costs per CFR Section 200.84. Context Per the calculation of the Food Service Fund?s Net Cash Resources, Net Cash Resources at June 30, 2020 was $271,924.22 and its three month average expenditures was $113,426.70, resulting in an overage of $158,497.52. 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 Food Service Fund revenues increased more than anticipated due to the COVID-19 pandemic. Identification as a Repeat Finding Not applicable.
Show full finding ▾Hide full finding ▴Information on the Federal Program U.S. Department of Education ? Child Nutrition Cluster (Federal Award Year 7/1/19 to 6/30/20):Seamless Summer Option ? COVID 19 (CFDA 10.555) ( FAIN ? 201NJ304N1099) U.S. Department of Education ? Child Nutrition Cluster (Federal Award Year 7/1/20 to 6/30/21):National School Lunch Program ? Commodities (CFDA 10.555) (FAIN ? 201NJ304N1099),Seamless Summer Option ? COVID 19 (CFDA 10.555) ( FAIN ? 211NJ304N1099) 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 210.019(a). Condition The School District?s Food Service Fund Net Cash Resources exceeded its three months average expenditures by $158,497.52 Questioned Costs None. Although the Net Cash Resources exceeded its three month average expenditures, not deemed questioned costs per CFR Section 200.84. Context Per the calculation of the Food Service Fund?s Net Cash Resources, Net Cash Resources at June 30, 2020 was $271,924.22 and its three month average expenditures was $113,426.70, resulting in an overage of $158,497.52. 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 Food Service Fund revenues increased more than anticipated due to the COVID-19 pandemic. Identification as a Repeat Finding Not applicable.
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.
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