In April of 2024, the Office of Management and Budget (OMB) issued significant revisions to Uniform Guidance, updating several administrative, cost, and audit requirements for recipients of federal awards. Effective for fiscal years starting on or after October 1, 2024, these revisions are intended to reduce administrative burdens on award recipients, align with statutory requirements, clarify certain sections of the guidance, and simplify language to improve readability. This article provides an overview of some of the changes to Uniform Guidance and the Single Audit that school districts should be aware of.

Key Changes to Single Audit Requirements

• Increased Single Audit threshold: The spending threshold for the Single Audit has been raised from $750,000 to $1 million, meaning only school districts that expend $1 million or more in federal funds within the fiscal year will be subject to a Single Audit.
• Revised type A program determination: The threshold for defining “Type A” programs has also been raised from $750,000 to $1 million for entities expending between $1 million and $34 million in federal awards.
• New cybersecurity requirements: Recipients of federal awards must now implement reasonable cybersecurity measures as a part of their internal controls to safeguard sensitive information.
• Increased de minimis indirect cost rate: The de minimis rate for indirect costs has been raised from 10% to 15% of modified total direct costs (MTDC).
• Revised terminology: The term “non-federal entity” has been replaced with the term “recipient” or “subrecipient.”
• Increased subaward threshold: The exclusion threshold of subawards has been raised from $25,000 to $50,000 for modified total direct costs.
• Updated definition of equipment: The capitalization threshold for equipment has been raised from $5,000 to $10,000.
• “Questioned costs” clarification: The definition of “questioned costs” has been revised, with examples added to provide further clarification.
• Explanation required for questioned costs: When there are questioned costs, but the dollar amount is undetermined or not reported, the audit finding must include an explanation describing why the dollar amount is undetermined or not reported.
• Clarified definition of “period of performance”: The definition of “period of performance” has been updated to mean the interval of time between the start and end date of a federal award, which may span multiple budget periods.

What’s Next?

School districts should review and update their internal controls to ensure compliance with the revised Uniform Guidance. For additional assistance in preparing your district for audits and for all of your other accounting needs, please don’t hesitate to reach out to our education accounting team at RBT CPAs. We’re here to ensure your school district stays in compliance with all applicable federal and state requirements and accounting standards. Give us a call today and find out how we can be Remarkably Better Together.

Like all other organizations, school districts require a strong system of internal controls to protect their financial operations. Internal financial controls help to safeguard a district’s assets, preventing abuse, waste, and corruption. This article highlights the financial areas for which school districts should establish internal controls and provides examples of controls for each. Please note that these examples are not exhaustive.

According to the Office of the New York State Comptroller, school districts should implement internal controls for each of the following key financial areas.

1. Cash Receipts: Cash—which encompasses money, checks, and money orders—is the most vulnerable to theft.

Control Examples:

• • Centralize cash collections in the office of the CFO or treasurer to reduce the number of locations and people handling cash.
  • Assign separate cash drawers for each employee handling cash.
  • Segregate duties between employees with custody of cash, employees authorizing transactions, and those reporting transactions.

2. Cash Disbursements: Fraud is even more common in the area of cash disbursements than in the area of cash receipts.

Control Examples:

• • Keep blank checks in a secure location.
  • Segregate duties between the employee who prepares and signs checks and the person who audits and approves claims.
  • Limit the authority to sign checks to a minimal number of employees.

3. Bank Accounts: Steps must be taken to ensure that your district’s bank account information is protected, especially in today’s digital environment.

Control Examples:

• • Reconcile bank accounts monthly.
  • Limit access to account information.
  • Segregate duties between the employee performing bank reconciliations, employees with custody of cash, and those recording or authorizing transactions.

4. Billed Receivables: When school districts collect funds for services they provide, those charges and accounts must be accurately recorded and tracked.

Control Examples:

• • Create a written policy stating the frequency of billings, billing rates, collection periods, and other guidelines for collections.
  • Post payments received to individual accounts as soon as possible.
  • Reconcile the receivable control account balance to the sum of individual accounts.

5. Procurement: Internal controls over procurement procedures help to prevent unauthorized and nonessential purchases, evaluate cost-effectiveness, and ensure requirements for fair and open competition are followed.

Control Examples:

• • Establish clear approval processes for purchases.
  • Verify the availability of budget appropriation prior to approval.
  • Segregate duties within the approval process.
  • Establish policies governing credit card usage.

6. Payroll: Controls over payroll and benefits ensure that employees are paid the correct amount and help to prevent payroll fraud.

Control Examples:

• • Establish salary authorization procedures.
  • Reconcile the payroll bank account monthly.
  • Segregate payroll authorizations from payroll preparation and processing.
  • Limit access to digital payroll files and applications.

7. Classifying Employees vs. Independent Contractors: School districts should have procedures in place for determining whether someone is an employee or an independent contractor.

Control Examples:

• • Formally create all new employee positions, with approval from the appropriate civil service agency if required.
  • Only add individuals to payroll when a vacant civil service position exists or has been requested through the proper channels.

8. Equipment and Consumables: This category includes large equipment such as snow plows and certain office equipment, as well as portable items like laptops and cameras. Consumables include items such as gasoline, cafeteria food items, and printer paper.

Control Examples:

• • Maintain inventory records and conduct yearly physical inventory counts.
  • Label equipment as property of the school district or with serial numbers.
  • Store consumables in locked areas.
  • Periodically reconcile fuel purchases vs. usage.

9. Information Technology: Financial processes today are inextricably linked with information technology. A secure IT system is necessary to protect your district’s financial information and resources.

Control Examples:

• • Establish a centralized IT administration for overseeing computer and network operations.
  • Require approval for all new hardware and software from IT administration.
  • Adopt a comprehensive IT security plan.
  • Establish a two-factor authentication system for users to sign into the network and certain applications.

10. Outsourced Services

Control Examples:

• • Create written agreements stating the contractual responsibilities of both the service provider and the school district.
  • Review the service provider’s audit reports and internal control procedures.

Protect Your School District with RBT on Your Team

RBT CPAs’ experts are here to assist in making sure your district’s assets are protected from risk. Among our other services, RBT’s Education team can evaluate your school district’s system of internal financial controls for quality and effectiveness. Call us with your questions or for more information, and find out how we can be Remarkably Better Together.

Managing a school district comes with a range of financial responsibilities—and having the right knowledge and tools at your disposal makes all the difference. To help local municipal and school district leaders stay on top of budgeting, cash flow, and long-term planning, the Office of the New York State Comptroller (OSC) created the “Financial Toolkit for Local Officials.” Below, we’ve highlighted some of the points you may find most useful.

Spotting Signs of Financial Stress

The first step in protecting your district’s financial health is knowing how to identify early warning signs of fiscal stress. The OSC toolkit suggests:

• Performing regular financial condition analyses.
• Looking at audit findings from other school districts.
• Using the OSC’s Fiscal Stress Monitoring System (FSMS) for objective insights.

Together, these strategies can help you stay ahead of potential issues before they grow into more serious financial challenges.

Budgeting with Confidence

Budgeting is central to the financial management of any organization. The OSC guide, Understanding the Budget Process, walks local officials through the essentials of preparing, adopting, and monitoring a budget. Here are some of the key steps of the budgeting process covered by the guide:

1. Estimating Expenditures: Expenditure estimates should include categories such as employee salaries and benefits, debt service, energy costs, transportation, maintenance, administration, “charter school basic tuition” payments, and payments to employees for compensated absences or employee separation. Estimates are reviewed by the budget officer (typically the superintendent in a school district).
2. Projecting Revenue: Revenue forecasts typically rely on 3–5 years of historical data and should include sources such as real property taxes, non-property taxes, state and federal aid, and any other sources of revenue.
3. Estimating Fund Balance: Since fund balance can be used to help fund the budget, it’s important to estimate it carefully—even if projecting months in advance can be tricky.
4. Determining Real Property Taxes: Finally, school districts need to determine the amount of real property taxes needed to balance the budget. The formula for calculating the tax levy can be found in the OSC guide.

If your district is already facing a budget deficit, the toolkit also outlines options such as modifying the current budget, using reserve funds, drawing on surplus fund balance, or issuing short-term debt.

Staying on Top of Cash Flow

Cash flow management involves policies and procedures that help to control the movement of cash in and out of the school district. The OSC’s recommendations for effective cash flow management include:

• Actively monitoring cash flow.
• Accelerating the collection and deposit of receipts.
• Timing disbursements strategically.
• Maximizing interest earnings.
• Following state laws for depositing and investing public funds.

Additional Resources

School district leaders can refer to the OSC Financial Toolkit for additional information and resources including publications, fact sheets, and webinars.

And remember—you don’t have to navigate these financial challenges alone. At RBT CPAs, we partner with school districts and municipalities across New York to provide accounting, audit, tax, and advisory services that keep communities running smoothly. Reach out to learn how we can be Remarkably Better Together.

New York State continues to invest in Universal Pre-Kindergarten (UPK) programs with the passing of the 2025-26 Enacted State Budget. Let’s take a look at the current state of UPK in New York as well as the latest efforts to increase access to affordable early childhood education for families across the state.

Universal Pre-Kindergarten in New York is a state and federally funded prekindergarten program offered to families at zero cost. UPK programs are offered in both district classrooms and partnering Community-Based Organizations. Eligibility for the program is based on a child’s age and residency. UPK is primarily available to four-year-olds, but some districts offer programs for three-year-olds as well. UPK was first introduced in New York State in 1998. Since then, the program has expanded to over 650 school districts across the state (as of 2024). According to NYSED, participation in UPK has been connected with higher rates of high school graduation and college attendance, as well as increased earning potential for students.

The program is not without its shortcomings, however. Accessibility has long been an issue—the program is not currently available in all New York State school districts, leaving many families without access to affordable prekindergarten options. Even in districts where UPK does exist, participation is awarded based on a randomized lottery system, again excluding many families from the program’s benefits. According to the Association of School Business Officials (ASBO), other challenges surrounding the state’s UPK programs have included a lack of funding for certified teaching professionals, facility issues, insufficient quality standards, and a lack of programs for 3-year-olds, among other concerns.

Over the last several years, the State has continued to direct efforts towards addressing these challenges and expanding accessibility to Universal Pre-K programs. Funding for UPK programs has expanded significantly in recent years, with New York State currently allotting $1.2 billion annually in state and federal funds for Universal Pre-K. Access and enrollment in programs across the state have grown over the last decade, but according to the Fiscal Policy Institute, coverage still falls short. NYSED states that during the 2023-24 school year, 119,000 four-year-old students were enrolled in state-administered prekindergarten programs, compared to 115,000 ten years prior. So while access to state-funded programs has expanded to more families throughout the state, the reality of “universal” preschool in New York has yet to be realized.

The Enacted State Budget for Fiscal Year 2025-26 (passed in early May) does not include any changes to prekindergarten funding for the 2025–2026 school year. This overview from the State Education Department provides information for school districts about current funding sources to help guide the implementation of prekindergarten programs. For more information about funding, school districts can contact the Office of Early Learning at (518) 474-5807 or OEL@nysed.gov. And as always, for all your district’s accounting, tax, audit, and advisory needs, you can depend on RBT CPAs. For more information on our services, contact us today. We’d love the opportunity to show you how we can be Remarkably Better Together.

On January 14, Governor Kathy Hochul delivered her annual State of the State Address in Albany. The governor’s plan for 2025 includes several initiatives focused on supporting children and education in New York State. Among the proposed initiatives are an expansion of the child tax credit and a free universal school meal program.

In her address to the State last month, Governor Kathy Hochul emphasized the need to support New York’s children and their families. Hochul laid out her plan to increase the child tax credit in New York, raising the maximum credit for children under age four to 1000 dollars. The plan also calls for an increase in the credit for children over age four to 500 dollars in 2026. These proposed increases represent a significant jump from the current maximum credit of 330 dollars per child. The expanded child tax credit would help to support more than 2.75 million children across New York State, extending to previously ineligible middle-class families. Hochul cites this initiative as a critical step in reducing child poverty in New York State.

Hochul also announced her plans for a universal school meal program, which will provide free breakfast and lunch to all students in New York State public schools regardless of income. The governor remarked: “The research is abundantly clear. Children who grow up hungry score lower on tests and underperform…In the wealthiest country in the world this can no longer be tolerated. Not in America and definitely not in the great state of New York.” The program is aimed at reducing hunger and food insecurity among school-age children, thus improving mental well-being, physical health, and academic performance. The program will also provide financial relief for families with school-age children, saving families an estimated $165 per child each month in grocery bills.

The governor discussed several further initiatives concentrated on children and education. Among these are new standards for distraction-free learning, the College-in-High School Opportunity Fund, and the launch of “Get Offline, Get Outside 2.0.”

• Distraction-Free Learning: sets out to restrict smartphone usage in K-12 schools as a way of improving student safety, mental health, and academic success.
• College-in-High School Opportunity Fund: expands access to college courses for high school students, reducing time and money spent on college education.
• “Get Offline, Get Outside 2.0”: increases the State’s support for youth programming including sports, drama and music programs, volunteer opportunities, and more.

For a complete list of initiatives included in the 2025 State of the State, along with their descriptions, refer to the 2025 State of the State Book.

2025 is set to bring with it some significant changes in the education space. While you prepare your school district to adopt the latest state-wide policies, you can rely on RBT CPAs to take care of all of your accounting, tax, audit, and advisory needs. Give us a call today to speak with one of our accounting professionals and find out how your school district can benefit from our expert services.

Financial management is a weighty responsibility for all organizations. School districts’ fiscal activities have the added burden of standing up to the multi-faceted demands and scrutiny of parents and taxpayers. More and more, school districts are outsourcing accounting – especially when it comes to budgeting, payroll, year-end closing, and financial statement preparation – to promote accuracy and compliance, while saving money, especially in smaller districts with limited resources and financial expertise.

The end of the fiscal year is a particularly busy time for school districts, with numerous financial responsibilities such as closing books, reconciling accounts, and preparing financial statements. This period requires a high level of knowledge and meticulous attention to detail to avoid errors and ensure compliance with financial reporting standards. By outsourcing these tasks to a professional accounting firm, school districts can ensure that their financial records are accurate, up-to-date, and in line with the latest regulations.

Accounting firms have the expertise and experience to handle complex financial tasks effectively. They are well-versed in the latest accounting software and technologies, which can streamline processes and improve accuracy. Additionally, their understanding of financial regulations and reporting standards ensures that a district’s financial statements are compliant and transparent.

Outsourcing year-end closing and financial statement preparation also allows school districts to focus more on their core mission—education. Rather than juggling administrative tasks, school staff can concentrate on improving student outcomes and implementing strategic initiatives. This not only improves efficiency but also leads to better use of resources and, ultimately, a higher quality of education.

Cost-effectiveness is another significant advantage of outsourcing the accounting function. By doing so, school districts can avoid the overhead costs associated with maintaining an in-house accounting department, such as salaries, benefits, training, and software. Instead, they can leverage the services of a professional accounting firm, which often proves to be more economical in the long run.

Like most fields today, there are not enough accountants for all of the roles available. Having to fill or replace an in-house accountant can take a lot of time and resources to complete a candidate search and subsequent vetting process and ensure a good fit. What’s more, changes like an in-house accountant leaving for another job or taking a leave to care for a family member can open a district up to disruptions – that risk doesn’t exist with an accounting firm that has extra staff on hand to do what’s required.

Moreover, accounting firms can provide a fresh, unbiased perspective on the district’s financial management. They can identify inefficiencies, suggest improvements, and help implement best practices. This can lead to better financial stewardship, improved budgeting, and more informed decision-making.

Risk mitigation is another crucial benefit. Errors in financial statements can lead to reputational damage and legal consequences. Professional accounting firms have stringent quality control procedures to minimize errors and omissions. They also maintain confidentiality and data security, protecting the district from potential financial and data breaches.

Lastly, outsourcing provides flexibility. School districts can scale up or down their accounting needs based on their requirements. This is particularly beneficial during peak periods, like the year-end closing when the workload increases substantially.

For over 55 years, RBT CPAs has been providing accounting, advisory, audit, compliance, and tax services to school districts throughout the Hudson Valley and beyond. If you’re interested in learning more about how your school district and RBT CPAs can be Remarkably Better Together, click here to request an introductory meeting.

RBT CPAs never offshores work outside of the U.S., so you always know who is handling your financial information.

Putting in the time and effort to prepare for an audit can help your district facilitate a smooth process that saves time and money; leads to a reliable and objective audit report; and helps detect and rectify potential issues before the audit begins.

Here’s a checklist of what to do before an audit to help streamline the actual audit itself, meet key deadlines (and avoid delays), and even possibly lead to better outcomes:

• Familiarize yourself with the audit process and standards such as Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) guidelines.
• Create an audit committee and select its lead. Discuss the audit process, requirements, roles and responsibilities, and a timeline of key dates and activities.
• Meet with the Committee and auditors to review the audit plan.
• Meet with business office staff to discuss the implementation of any new accounting standards.
• Request, collect, and organize documentation and information from appropriate departments and staff, per the audit requirements. This includes income statements, balance sheets, and cash flow statements, bank statements, invoices, receipts, payroll records, purchase orders, contracts, and other financial documents.
• Gather information about new or closed bank accounts; new charters and activities; Board members and Administrators; and any debt and attorney information necessary for confirmations. Remember, you must report any material financial or management changes.
• Prepare copies of current Risk Assessment documents, Claims Auditor reports, Internal Audit reports, OSC audits and corrective action plans, OPEB actuary reports, lease agreements, subscription-based IT arrangements, and tax abatement information.
• Coordinate with firms providing financial services (i.e., maintaining depreciation records or preparing financial statements) to obtain the required documentation.
• Reconcile all accounts by checking that amounts match between accounting records and the actual cash, assets, liabilities, equity, revenue, and expenses.
• If applicable, review records of student activity funds. These funds are often audited separately and require special attention.
• If you received grant funding, ensure all documents relating to the grant are available and organized. This includes grant agreements, receipts of expenditures, and performance reports.
• Maintain up-to-date and complete inventory records of capital assets, including property and equipment.
• Prepare a Management Discussion and Analysis (MD&A) report that includes financial highlights, an overview of the financial statements, and a description of the district’s financial performance.
• Review and document internal processes and controls (they’ll be evaluated in their effectiveness at preventing fraud and errors).
• Conduct a self-audit or internal review to identify and address any potential problems. Perform a fraud risk brainstorm.
• Review federal and state regulations to ensure that all compliance requirements are met. This includes funding guidelines, procurement procedures, and payroll laws.
• Review any prior audit findings and recommendations to ensure corrective action was implemented.
• Make sure the initial resolution for funding of district reserves is passed by June 30 and any follow-up resolutions are completed before the tax levy is set.
• Present results to the Board and ensure the audit is filed by the October 15 deadline.

As you prepare for your audit, please know you can always count on RBT CPAs for accounting, audit, advisory, and tax assistance. Contact us to learn how we can be Remarkably Better Together.

RBT CPAs is proud to say 100% of its work is prepared in America. Our company does not offshore work, so you always know who is handling your confidential financial data.

As if the annual budget season for school administrators and Boards of Education (BOE) isn’t challenging enough, a lack of information about the final New York state budget’s impact on Foundation Aid and the hold harmless (also referred to as save harmless) provision, along with enrollment challenges and the pending expiration of pandemic-era relief funds, have combined to create a perfect storm.

Originally, we were hoping to write this article about where the New York State 2024 budget landed in respect to education. The deadline for a final budget was April 1, but it has been pushed back as Senate and Assembly members rejected proposed cuts and are fighting for a 3% budget increase and restoration of Foundation Aid.

According to Senator Michelle Hinchey, “The Mid-Hudson region stands out as the most affected area compared to other regions in the state, facing a $31 million reduction (4.2%) in total funding.”

Hinchey led a rally to restore funding for mid-Hudson and upstate NY school. As noted on her website, “Our rural and Mid-Hudson Valley schools face the biggest cuts in the entire state; these are districts that have historically received inadequate Foundation Aid and cannot absorb the detrimental losses proposed without cutting curriculum or laying off staff. Out of 31 school districts in my district, all but six of them would face drastic cuts in funding, forcing them to make these decisions imminently.”

This leaves districts in a precarious situation as budget season moves ahead and local budget voting periods loom.

Another focal point of most New York districts’ budget discussions relates to declining enrollment. While student enrollment has been decreasing for years nationwide, it accelerated during COVID and in the ensuing years. In fact, a report from the Associated Press indicates New York continued to lead the nation in enrollment declines in the 2022-2023 school year, with decreases in every county.

Challenges are exasperated in some areas by a teacher and staffing shortage. What’s more, some districts face additional burdens resulting from high turnover in superintendent, other key administrator, and BOE positions, contributing to disruptions in long-term strategic planning, stage-setting communication, and change management.

New York is by no means alone. In recent years, headlines across the U.S. have been highlighting  challenges brought about by falling enrollment and staffing challenges. Responses have ranged from school closures and consolidations to adoption of a four-day school week and more:

• Energy and water audits and system updates; explore an energy purchasing consortia through BOCES operations.
• Working with local government to share resources while reducing costs. This can include everything from library and IT services to groundskeeping, snow removal, equipment expenses, and purchasing coops.
• Consolidating backroom operations with other districts and local government for functions like payroll and benefits administration, human resources, accounting, staff development, safety and risk management, printing, and more.
• Vacancy cuts, early retirement incentives, hiring freezes, and rightsizing.
• Renting or leasing space in empty facilities to generate an income stream.
• Selling vacant property and saving on property insurance costs.
• Using GPS routing and inventory management systems for transportation efficiencies; discontinuing courtesy bussing for students who live within a certain distance of a school.
• Outsourcing non-educational functions like food, custodial, transportation, and IT services.

A few approaches that appear to be helping some districts navigate discussions and the budgeting process include:

1. Having a long-term strategy, developed collaboratively with parents and the community, so priorities are defined in advance and help guide budget and spending decisions.
2. Collaboratively working with parents and the community to define guiding principles for making budget cuts. For example, if the number one priority is to maintain all program offerings for students, it’s easier to narrow down and gain support for where costs can be reduced or reallocated.
3. Developing and presenting budget options based on different funding scenarios – if the state budget moves forward as is; if Foundation Aid is restored; or if state aid increases.

As we wait for the final state budget and answers about education funding for the upcoming school year, bipartisan support for restoring Foundation Aid and increasing the budget along with higher than projected state revenues may help districts avoid the worst-case scenarios – at least for this budget season.

As you focus on your school’s or district’s budgets and plans for the upcoming school year, you can count on RBT CPAs to handle your accounting, tax, audit, and advisory needs. We have been serving organizations and individuals in the Hudson Valley for more than 55 years and show time after time how RBT CPAs and our clients can be Remarkably Better Together. For more information, give us a call.

RBT CPAs is proud to say 100% of its work is prepared in America. Our company does not offshore work, so you always know who is handling your confidential financial data.

It is estimated that 80% of school districts in the U.S. have some type of cell phone policy. Is yours going far enough?

We enter 2024 with hundreds of lawsuits filed on behalf of children and school districts against social media behemoths for purportedly fostering addiction among young users of their platforms. Over 40 states are also pursuing lawsuits, as numerous studies have linked social media to a staggering growth in mental health issues among America’s youth, including anxiety, depression, suicide, self-harm, low self-esteem, and more.

In fact, U.S. Surgeon General Dr. Vivek Murthy issued an advisory in 2023 to draw attention to social media’s impact on our youth. According to the advisory, up to 95% of youth ages 13 to 17 say they use social media, with 30% indicating use is almost constant. About 40% of youth ages 8 to 12 are using social media (even though 13 is the minimum age for use). What isn’t known is whether this is safe for young users, considering the lack of information about its impact on brain development.

The advisory goes onto acknowledge there are pros and cons to social media for young users. On the plus side, it can help foster community and connections, allow self-expression, and provide a gateway to information. On the negative side, depending on daily usage, studies show it can significantly increase signs of depression and anxiety, lower self-esteem, increase bullying and peer pressure, contribute to attention deficits, and more. It also dramatically increases exposure to potentially harmful content.

The advisory says charting a path forward will require effort on the part of policymakers, technology companies, parents and caregivers, researchers, and today’s youth, but time is of the essence as the impact of social media on youth is occurring right now.

As the U.S. grapples with the issue, France, Italy, Portugal, Finland, and China already ban cell phones at school. More recently, England adopted guidance supporting a ban in schools, leaving the door open to legislation making the guidance statutory in the future. The ban applies to both class and break times, with a goal of improving focus, decreasing disruptive behavior and bullying, and removing distractions.

With litigation playing out in the U.S. and potential legislation seemingly on the distant horizon, the majority of school administrators and education professionals are taking the reigns to advocate for policies managing or limiting cell phone use at school.

A spectrum of approaches is being used. Some districts have policies negating the use of cell phones during class time or throughout the entire school day. Some give individual teachers the authority to determine cellphone use in their class. Some have centralized storage for cell phones or designated areas where use is allowed. Still, consistent enforcement has been a challenge.

A growing number of schools are turning to buying patented phone pouches, produced by a company called Yondr, that are locked at the start of the school day and unlocked when school is over, with seemingly positive feedback from educators, parents, and students alike. A survey of over 900 school partners that adopted these pouches revealed 65% saw improved academic performance, 74% saw improved student behavior, and 83% saw improved student engagement in the classroom.

As you and your team work with parents, students, educators, healthcare professionals, and legal council to determine a path forward for managing cell phone use during school hours, you can count on RBT CPAs for all of your accounting, audit, tax, and advisory needs. Give us a call to learn more.

RBT CPAs is proud to say 100% of its work is prepared in America. Our company does not offshore work, so you always know who is handling your confidential financial data.

Please note: This article is for informational purposes only and should not be construed as advice. As always, it’s in your best interest to work with your district’s legal advisor when contemplating new policies and procedures.

Thanks to an expansion of the Community Eligibility Provision (CEP) announced in a final rule September 26 by the U.S. Department of Agriculture (USA), an estimated 3,000 additional school districts with about 5 million students will be eligible to offer free breakfasts and lunches starting October 26.

With inflation significantly driving up grocery prices since the end of the COVID waiver providing free meals to students across the country regardless of family income, the Federal government, states, and school districts have grappled with the challenge – and expense – of addressing food insecurity among students, particularly in high poverty areas.

As a result, as of the 2022-2023 school year, the number of schools that adopted CEP grew to over 40,000 nationwide. To date, eight states have passed legislation establishing permanent universal school meal policies. Other states, like New York – which enacted legislation permanently requiring reduced-priced meals be provided for free – are making progress, with New York City, Albany, Rochester, and Yonkers offering universal free meals at school.

With the September 26 final rule, the identified student percentage (ISP) certified as eligible for free meals decreased from 40% to 25%, opening the door for another 3,000 high need school districts to make breakfast and lunch available to all students at no cost. Families do not have to apply for the program. Instead, data from SNAP and other income-based assistance programs will be used in a formula determining Federal funding; then, state, or local funds must cover any gap between Federal funds and program costs.

As noted on the USDA website, “As a result of this rule, more schools are eligible to participate in CEP and experience the associated benefits, such as increasing students’ access to healthy, no-cost school meals; eliminating unpaid meal charges; reducing stigma; and streamlining program administration and meal service operations.”

There’s more to come with the  Summer Electronic Benefit Transfer Program for Children (Summer EBT) officially launching in 2024 to provide low-income families with school-aged children grocery buying benefits when schools close for the summer.

Interested in learning more about CEP and school meal programs? Visit Community Eligibility Provision;  USDA School Meals;  USDA Support for Schools.

In the meantime, The New York State Education Department (SED), is holding in-person and virtual training opportunities for Child Nutrition Program operators. Anyone involved with the operation of a school nutrition program may be interested. To see the schedule of training opportunities through November, click here.

While you’re focusing on school meal programs among numerous other priorities, please know you can count on RBT CPAs professionals to support your accounting, tax, and audit needs. To learn more, give us a call today.

RBT CPAs is proud to say all our work is prepared in the U.S.A. – we never offshore. As a result, you get peace of mind that your operation’s financial and confidential information is handled by full-time, local staff who have met our high standards for quality, ethics, and professionalism.