Webster-SA-21.pdf

WEBSTER CENTRAL SCHOOL DISTRICT WEBSTER, NEW YORK SINGLE AUDIT REPORT For Year Ended June 30, 2021

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 We have audited the Webster Central School District, New York’s compliance with the types of compliance requirements described 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, 2021. The Webster Central School District, New York’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of the Webster Central School District, New York’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Webster Central School District, New York’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

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We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Webster Central School District, New York’s compliance. Opinion on Each Major Federal Program In our opinion, the Webster Central School District, New York complied, in all material respects, with the types of 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, 2021. Report on Internal Control Over Compliance The management of the Webster Central School District, New York is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Webster Central School District, New York’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program 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 internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Webster Central School District, New York’s 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 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. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 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.

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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 aggregated remaining fund information of the Webster Central School District, New York as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Webster Central School District, New York’s basic financial statements. We issued our report thereon dated October 5, 2021, 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 subjected to the 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 16, 2021

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WEBSTER CENTRAL SCHOOL DISTRICT, NEW YORK SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR YEAR ENDED JUNE 30, 2021 Grantor / Pass - Through Agency Federal Award Cluster / Program

Assistance Listing Number

Grantor Number

Pass-Through Agency Number

Total Expenditures

N/A

0032-21-0388

$

1,824,009

N/A

0033-21-0388 $

49,567 1,873,576

N/A N/A

5890-21-1410 5895-21-1410

$

669,441 * 113,459 * 782,900

N/A N/A

0147-21-1410 0293-21-1410

170,961 17,672

N/A

0204-21-1410

81,242

N/A N/A N/A

0204-20-1410 0021-20-1410 0021-21-1410 $

36,093 1,284 705,633 3,669,361

$

3,257,575 *

$ $

315,094 * 17,380 * 3,590,049 3,590,049

$

7,259,410

*

$

Major Programs 4

WEBSTER CENTRAL SCHOOL DISTRICT Notes to Schedule of Expenditures of Federal Awards June 30, 2021 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, New York (the District) under programs of the federal government for the year ended June 30, 2021. 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, 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, New York’s single audit. 6.

Donated Personal Protective Equipment

In response to the COVID 19 pandemic Monroe County donated PPE with an estimated fair market value of $205,100 to the Webster Central School District. Per the 2020 Compliance Supplement Addendum, this amount is not included in the Schedule of Expenditures of Federal Awards and is not subject to Audit. Therefore, this amount is unaudited. 5

WEBSTER CENTRAL SCHOOL DISTRICT Schedule of Findings and Questioned Costs June 30, 2021 I.

Summary of the Auditor’s Results Financial Statements a) Type of auditor’s report issued

Unmodified

b) Internal control over financial reporting 1. 2.

Material weaknesses identified Significant deficiency(ies) identified

c) Noncompliance material to financial statements noted

No No 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)

Any audit findings disclosed that are required to be reported in accordance with 2 CFR Part 200.516(a)

No No Unmodified No

Identification of major programs CFDA Number(s) Name of Federal Program or Cluster Education Stabilization Funds CFDA #84.425D Cares Act - ESSER CFDA #84.425C Cares Act – GEER Child Nutrition Cluster (as defined by Uniform Guidance) CFDA #10.559 Summer Food Service Program – COVID CFDA #10.555 National School Lunch Program – Non-Cash Assistance/ National School Snack Program

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