EIN: 231642235
UEI: M1QQA2SM9MP7
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 11, 2022. 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 October 11, 2022, which was (1410 days ago).
What is a management decision? →DEPARTMENT of EDUCATION #2021-004 - Title I Grants to Local Educational Agencies - AL #84.010 Criteria: The Pennsylvania Department of Education requires an LEA to allocate Title I funds to schools identified as eligible and selected to participate, in rank order, based on the total number of public-school children from low-income families in each school on a per pupil basis. LEAs are not required to allocate the same per-pupil amount to each area or school, as long as the LEA allocates higher per-pupil amounts to areas or schools with higher concentrations of poverty than to those with lower poverty rates. Statement of Condition: During our audit, we noted that the School District did not have a process in place to ensure that funds were properly expended between the two elementary schools on a per pupil basis in the proper rank order. As a result, journal entries were made to reallocate the funds in proper rank order. Cause and Effect: The School District?s Assistant Superintendent?s office did not realize that funds needed to be monitored to ensure that expenses were properly allocated according to their rank order on a per pupil basis not just on a total expended basis. Questioned Costs: None Identification of Repeat Finding: No Recommendation: The School District should have a process in place in order to monitor that Title I funds are being expended in the proper rank order on a per pupil basis between the two elementary schools. Management Response: The School District will work on developing a process to properly account for per pupil spending in each of the schools that are eligible for funding.
The School District will work on developing a process to properly account for per pupil spending in each of the schools that are eligible for funding.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 11, 2021. 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 October 11, 2021, which was (1775 days ago).
What is a management decision? →Significant Deficiency and Compliance Finding Note - Title I Grants to Local Educational Agencies was not a major program at June 30, 2020. However, because there was a finding related to this grant in the prior year, audit follow-up procedures were performed during the current year audit. The audit follow-up procedures detected an audit finding as detailed below. DEPARTMENT of EDUCATION #2020-003 - Title I Grants to Local Educational Agencies - CFDA #84.010, Year Ended June 30, 2020 Criteria: The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. School Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Statement of Condition: The School District did not file the final expenditure report for grant #013-190128 in a timely manner within the 30-day requirement. Cause and Effect: The School District's Assistant Superintendent's office did not file the final expenditure report timely. By not filing the required reports timely, the School District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes Questioned Costs: None Recommendation: Procedures should be established to ensure that the School District files all final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
The School District will review and establish procedures to ensure that all final expenditure reports are properly completed within 30 days after the funds are expended, but no later than 30 days after the ending day of the project.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 1, 2020. 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 July 1, 2020, which was (2242 days ago).
What is a management decision? →#2019-002 Internal control - significant deficiency and non-compliance - special tests and provisions Child Nutrition Cluster School Breakfast Program - Cash Assistance - CFDA #10.553 National school Lunch Program - Cash Assistance - CFDA #10.555 Criteria Each year the District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals. Condition We determined that not all proof of income was obtained from a family who was selected for verification. Cause Controls were not in place to ensure that all proof of income was received. Effect Lack of control resulted in the students benefits staying at the same reduced rate and not changing to paid meals. Assuming the three family members were provided meals from the date they should have been changed to paid meals, questioned costs totaling $ 271 were incurred. $ 271 Context There were a total of three applications required to be verified and we selected all to test. Identification as a repeat finding This is the first year for this finding. Recommendations We recommend that a second individual review the verification process and report filed to ensure accuracy. The reviewer should document the monitoring by including their signature and date received.
Currently the Business Office Coordinator reviews the verification documents submitted from the applicants. For future years, the bookkeeper will also review the verification documents submitted to ensure all listed income on the application is verified.
#2019-003 Internal control - significant deficiency- reporting Title I - Grants to Local Educational Agencies, #013-180128, CFDA #84.010 Criteria The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition The District did not correctly prepare the final report for the grant #013-180128. The report was returned to the District to make corrections and the corrections were not made. Cause There was transition during the 2017-18 school year and the notice to correct the report was not observed. Effect The District has submitted the final report. Funds due the District totaling $ 84,477 have been delayed. $ 0 Identification as a repeat finding This is the first year for this finding. Recommendations We recommend that the District implement a process to ensure that all final expenditure reports are properly completed. A second individual should review the reports to ensure accuracy and timely completion and indicate their review by initialing and dating the filing.
The Federal Programs coordinator/budget controller position had several transitions over the last two school years. During this transition the reports were filed however, the request for corrections was missed in the Egrants system during those transitions. The Business Office bookkeeper and the federal Programs Coordinator (Assistant Superintendent) will develop a federal programs end of the year checklist for each grant to ensure the final reports are completed and accepted by PDE.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 2019. 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 13, 2019, which was (2565 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 2017. 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 July 29, 2017, which was (3310 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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