WEBSTER CENTRAL SCHOOL DISTRICT WEBSTER, NEW YORK SINGLE AUDIT REPORT For Year Ended June 30, 2022
TABLE OF CONTENTS
Report on Compliance For Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by OMB Uniform Guidance
1–3
Schedule of Expenditures of Federal Awards
4
Notes to Schedule of Expenditures of Federal Awards
5
Schedule of Findings and Questioned Costs
6
Report on Compliance For Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance Independent Auditors’ Report To the Board of Education Webster Central School District Webster, New York Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited Webster Central School District, Webster, New York’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the District’s major federal programs for the year ended June 30, 2022. The District’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. In our opinion, the District complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the District’s compliance with the compliance requirements referred to above. 1
Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the District’s federal programs. Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the District’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the District’s compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the District’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of the District’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 2
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the District as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements. We issued our report thereon, dated October 3, 2022, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subject to auditing procedures applied in the audit of the financial statements and certain additional procedures including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. Rochester, New York December 13, 2022
3
WEBSTER CENTRAL SCHOOL DISTRICT WEBSTER, NEW YORK SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR YEAR ENDED JUNE 30, 2022 Grantor / Pass - Through Agency Federal Award Cluster / Program U.S. Department of Education: Passed Through NYS Education Department Special Education Cluster IDEA Special Education - Grants to States (IDEA, Part B) Special Education - Preschool Grants (IDEA Preschool) Total Special Education Cluster IDEA Education Stabilization Funds CRRSA - ESSER II - COVID-19 CRRSA - GEER II - COVID-19 ARP - ESSER III - COVID-19 ARP - Full Day UPK - COVID-19 Total Education Stabilization Funds Title IIA - Supporting Effective Instruction State Grant 2020-21 Title IIA - Supporting Effective Instruction State Grant 2021-22 Title IIIA - LEP 2020-21 Title IIIA - LEP 2021-22 Title IV - Student Support and Enrichment Program Title I - Grants to Local Educational Agencies Total U.S. Department of Education U.S. Department of Agriculture: Passed Through NYS Education Department Child Nutrition Cluster National School Lunch Program National School Lunch Program-Non-Cash Assistance (Commodities) National School Snack Program Federal Emergency Operational Cost National School Breakfast Program Total Child Nutrition Cluster Pandemic EBT Administrative Costs Total U.S. Department of Agriculture
Assistance Listing Number
Pass-Through Agency Number
84.027 84.173
0032-22-0388 0033-22-0388
$ $
84.425D 84.425C 84.425U 84.425U
5891-21-1410 5896-21-1410 5880-21-1410 5870-22-9304
84.367
0147-21-1410
84.367 84.365 84.365 84.424 84.010
0147-22-1410 0293-21-1410 0293-22-1410 0204-22-1410 0021-22-1410
10.555
261901060000
10.555 10.555 10.555 10.553
261901060000 261901060000 261901060000 261901060000
10.649
261901060000
$
1,731,976 * 39,919 * 1,771,895
$
2,648,429 * 327,252 * 1,542,756 * 1,070,537 * 5,588,974
$
1,770
$
159,934 2,639 23,604 51,205 680,618 8,280,639
$
3,401,384
$
311,062 9,716 26,627 1,103,691 4,852,480 6,611 4,859,091
$
13,139,730
$
TOTAL EXPENDITURES OF FEDERAL AWARDS
*
Total Expenditures
Major Programs 4
WEBSTER CENTRAL SCHOOL DISTRICT WEBSTER, NEW YORK Notes to Schedule of Expenditures of Federal Awards June 30, 2022 1.
Basis of Presentation:
The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Webster Central School District, Webster, New York (the District) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement’s, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position. 2.
Summary of Significant Accounting Policies:
Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 3.
Indirect Costs:
The District has elected to not use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. 4.
Matching Costs
Matching costs, i.e., the Webster Central School District’s share of certain program costs, are not included in the reported expenditures. 5.
Non-Monetary Federal Program
The Webster Central School District, Webster, New York is the recipient of a federal financial award program that does not result in cash receipts or disbursements termed a “non-monetary program”. This program Surplus Food Distribution (CFDA Number 10.555), and the fair market value of the food commodities received during the fiscal year is presented in the accompanying Schedule of Expenditures of Federal Awards and was considered in the Webster Central School District, Webster, New York’s single audit. 6.
Subrecipients
The Webster Central School District, Webster, New York did not pass through any awards to subrecipients during the fiscal year. 5
WEBSTER CENTRAL SCHOOL DISTRICT WEBSTER, NEW YORK Schedule of Findings and Questioned Costs June 30, 2022 I.
Summary of the Auditor’s Results Financial Statements a) Type of auditor’s report issued
Unmodified
b) Internal control over financial reporting 1. Material weaknesses identified 2. Significant deficiency(ies) identified
No No
c) Noncompliance material to financial statements noted
No
Federal Awards a) Internal control over major programs 1. Material weaknesses identified 2. Significant deficiency(ies) identified b) Type of auditor’s report issued on compliance for major programs c) d)
No No Unmodified
Any audit findings disclosed that are required to be reported in accordance with 2 CFR Part 200.516(a)
No
Identification of major programs Assistance Listing Number(s) Education Stabilization Funds #84.425D #84.425C #84.425U
Name of Federal Program or Cluster
ESSER II-COVID-19 CRRSA – GEER II-COVID-19/ ARP – ESSER III-COVID-19/ARP – Full Day UPK-COVID-19
Special Education Cluster #84.027 Special Education – Grants to States (IDEA, Part B) #84.173 Special Education – Preschool Grants (IDEA Preschool) e) f) II.
Dollar threshold used to distinguish between Type A and Type B programs Auditee qualifies as low-risk auditee
$750,000 Yes
Financial Statement Findings There were no current year findings and there were no prior year findings.
III. Federal Award Findings and Questioned Costs There were no current year findings or questioned costs and there were no prior year findings or questioned costs. 6