TEANECK BOARD OF EDUCATION

EIN: 226002337

UEI: HG1JWZWNK6Z4

Data as of August 26, 2026

TEANECK BOARD OF EDUCATION11 audit years4 findings2 repeat
11
Audit Years
4
Total Findings
2
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 7, 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 August 7, 2025 (385 days ago).

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2024-004
Cash Management
REPEAT

Our audit of Special Revenue Fund grants noted the following: • At June 30, 2024, there were various overexpended budgetary accounts for the ESSER II and ARP ESSER Accelerated Learning Coach. • Salaries and stipends for employees charged to ESSER grants were not approved by a Board resolution.

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Full finding narrative

Our audit of Special Revenue Fund grants noted the following: • At June 30, 2024, there were various overexpended budgetary accounts for the ESSER II and ARP ESSER Accelerated Learning Coach. • Salaries and stipends for employees charged to ESSER grants were not approved by a Board resolution.

Corrective Action Plan

We will review all budgetary and grant accounts on a monthly basis.

Prior Finding References

2023-004

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2024-004
Cash Management
REPEAT

Our audit of Special Revenue Fund grants noted the following: • At June 30, 2024, there were various overexpended budgetary accounts for the ESSER II and ARP ESSER Accelerated Learning Coach. • Salaries and stipends for employees charged to ESSER grants were not approved by a Board resolution.

Show full finding ▾
Full finding narrative

Our audit of Special Revenue Fund grants noted the following: • At June 30, 2024, there were various overexpended budgetary accounts for the ESSER II and ARP ESSER Accelerated Learning Coach. • Salaries and stipends for employees charged to ESSER grants were not approved by a Board resolution.

Corrective Action Plan

We will review all budgetary and grant accounts on a monthly basis.

Prior Finding References

2023-004

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FY 2023-06-30

FAC accepted this audit on April 4, 2024 — management decision was due October 4, 2024.

2023-004
Cash Management

Our audit of Special Revenue Fund grants noted the following: o There were various overexpended budgetary accounts for the the IDEA-ARP, IDEA, ESSER II, ESSER II Learning Acceleration, ESSER II Mental Health and ESSER III ARP grants. o All cash receipts for ARP-ESSER ($2,094,531) were posted on June 30, 2023. The funds were received in the months of November, February, March, April, May and June. o Salaries and stipends for employees charged to ESSER grants were not approved by a Board resolution.

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Full finding narrative

Our audit of Special Revenue Fund grants noted the following: o There were various overexpended budgetary accounts for the the IDEA-ARP, IDEA, ESSER II, ESSER II Learning Acceleration, ESSER II Mental Health and ESSER III ARP grants. o All cash receipts for ARP-ESSER ($2,094,531) were posted on June 30, 2023. The funds were received in the months of November, February, March, April, May and June. o Salaries and stipends for employees charged to ESSER grants were not approved by a Board resolution.

Corrective Action Plan

The District will review its internal controls over grant accounting to ensure that requirements are being properly adhered to.

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FY 2021-06-30

FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.

2021-001
Cash Management

There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Effect: The District received unsupported reimbursements which is an instance of noncompliance with the program requirements. Cause: There was one instance in which the incorrect number of meals served was entered into the SNEARS system, there was one instance in which the total number of meals served was not properly allocated between lunch and breakfast, and there were instances in which the number of meals claimed could not be verified to meal count records. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records.

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Full finding narrative

Finding 2021-001 Information on the federal program: School Breakfast Program, CFDA #10.553, FAIN #211NJ304N1099, Grant Period 7/1/20-6/30/21. National School Lunch Program, CFDA #15.555, FAIN #211NJ304N1099, Grant Period 7/1/20-6/30/21. Criteria or specific requirement: The number of meals claimed on a reimbursement claim must agree to the tally sheets completed for every breakfast and lunch reimbursement claim submitted. Condition: There were instances in which the number of meals claimed did not agree with meal count records resulting in an over/under claim. Questioned Costs: None Context: The number of meals claimed did not agree with meal count records. Effect: The District received unsupported reimbursements which is an instance of noncompliance with the program requirements. Cause: There was one instance in which the incorrect number of meals served was entered into the SNEARS system, there was one instance in which the total number of meals served was not properly allocated between lunch and breakfast, and there were instances in which the number of meals claimed could not be verified to meal count records. Recommendation: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. Management?s response: More care will be taken to ensure the meals claimed agree to the meal count activity records.

Corrective Action Plan

Finding: CAFR Finding 2021-001 Meals claimed on the subsidy reimbursement submissions did not agree with the meal count records resulting in over/under claim, as detailed on the Schedule of Meal Count Activity. Recommendation: Prior to submitting reimbursement claims to the New Jersey Department of Agriculture, the meals claimed should be verified to the meal count activity records. Corrective Action Required by the Board: Verify that remote sales are properly monitored and recorded. Moving forward when claiming reimbursement, the Business Office Staff will make sure to double check the numbers that are being entered from the edit checks to match the location that we are filing for against the input by the Food Service Staff. Method of Implementation: The Business Office staff and Food Service Director will carefully cross check the reimbursement submissions going forward. Person Responsible for Implementation: Food Service Management Provider and Business Office Staff. Planned Completion Date of Implementation: April 2022

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