Byron-Bergen CSD 2020-21 External Audit Corrective Action Plan

Anticipated Action Needed to Management Letter Comments	Resolution	Action to Date	Complete/Completion Date

1
				
The unassigned fund balance in the general fund was approximately $3,256,000 at June 30, 2021 and represents 13% of the 2022 expenditure budget. The statutory limit as stated in property tax law is 4% of the ensuing year's expenditure budget. The District intends to use these funds to offset any shortfalls in 2022, with any excess being funded into reserves in accordance with the District's long-range plan.
	These funds were going to be utilized when NYS implemented reductions in State Aid. However, the federal government provided Stimulus monies to the State specifically for schools to use for Learning Loss, Summer School and After-School Learning. The District intends to utilize these excess funds to provide academic support for learning loss, social/emotional support, summer school and renovation of school facilities to provide a safer environment for staff and students. Excess funds will be added to reserves in accordance with the District's long-range plan.
	Funds are being utilized to provide academic support for learning loss, social/emotional support and provided summer school for grades K through 8 in-person on premises and grades 9 -12 at GVEP BOCES. ESY students attended summer school in person at a facility which best suited their needs.
	On Thursday, October 7, 2021, the District is holding a special meeting where the District residents will be voting on a capital project for the renovation of school facilities to provide a safer environment for students. If this voter referendum is approved, the District will be utilizing excess funds to finance a portion of the capital project.

2
				
In accordance with regulations of the New York State Education Department, fund balance is in the school lunch fund should not exceed three months' average expenditures, as defined, at any time. As a result of COVID-related shutdowns and additional funding, the District exceeded this limit at year end. District management should submit a plan to the Child Nutrition Program Administration detailing its plan to use the excess balance. Allowable uses include improving the quality of food or purchasing needed supplies, services, or equipment.
	To use excess balance towards improving the quality of food and purchasing of supplies, services and equipment.
	Currently waiting to hear if grant application submitted for new dishwasher machine at the Elementary School is approved or disapproved. The District will hear back receive a response from the grant agency by the end of October 2021.
	If grant application for a new dishwasher machine is disapproved by the grant agency, the District will use excess school lunch fund balance to purchase a new dishwasher machine and pay any installation charges.

We previously recorded that the extraclassroom treasurer attach the deposit slip to each cash receipt for improved record retention. We were pleased to note that all deposit slips were properly included within the club folders during our current year testing.
	All deposit slips, bank teller generated and remote deposit machine generated are to be attached to all deposit records received from each club and filed in the applicable club's folder for the current year.
	All deposit slips, bank teller generated and remote deposit machine generated are attached to all deposit records received from each club and filed in the applicable club's folder for the current year.
	No further anticipated action is needed.