EIN: 231654551
UEI: KAM7N7839N71
Audited by: Klacik & Associates, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2026. 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 September 27, 2026 (15 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on July 15, 2024 — management decision was due January 15, 2025.
FAC accepted this audit on May 26, 2023 — management decision was due November 26, 2023.
Finding Number: 2022-002 Material Weakness in Internal Controls over Financial Reporting - Financial Statement Adjustments and Presentation Federal Agency: U.S. Department of Education Compliance Requirement/ Description: Internal control deficiency over Financial Reporting; Financial Statement Adjustments and Presentation ? Material Weakness Criteria 2 CFR 200.516(a) requires that recipients? financial management system provides for the following: 1) Accurate, current and complete disclosure of the financial results of each federally sponsored project or program in accordance with the reporting requirements set forth in Section 215.52. 2) Effective control over and accountability for all funds, property and other assets. Recipients shall adequately safeguard all such assets and assure they are used solely for authorized purposes. Condition Audit adjustments were required to be posted to the District?s general ledger and entity wide financial statements to properly reflect its financial position and financial activity for the year under audit. Although much of the information for the adjustments was provided by the District, the fact that these adjustments were required to be posted for the financial statements and Schedule of Expenditure of Federal Awards to be properly stated constitutes a deficiency in the District?s financial reporting processes. The District was unable to provide final financial statements for PDE?s Annual Financial Report (AFR) and entity wide statements without guidance from the auditor. In connection with the audit of the District?s financial statements, management has requested that we assist in the drafting of the financial statements, required supplementary information, and related footnote disclosures. No population was tested; the finding is based upon understanding and review of the internal control system. Cause Although the District?s internal accounting personnel can interpret and understand its financial statements, both fund and entity wide, there were a number of entries that needed clarification by the auditor at year end to prepare those financials in accordance with GAAP. Finding Number: 2022-002 Material Weakness in Internal Controls over Financial Reporting - Financial Statement Adjustments and Presentation (Continued) Effect Greater opportunity for error in the preparation of the Schedule of Expenditures of Federal Awards and no assurance that errors will be detected and corrected on a timely basis. The District?s financial position and financial activity as of and for the year ended June 30, 2022, were not properly stated until the adjustments were posted to the general ledger. Questioned Costs Unknown Recommendation The District should continue to evaluate its year end procedures to reconcile and post the additional entries required as part of the year-end closing process and not as audit adjustments. Prior Year Finding No Auditee Response and Corrective Action Plan See attached response.
Show full finding ▾Hide full finding ▴Finding Number: 2022-002 Material Weakness in Internal Controls over Financial Reporting - Financial Statement Adjustments and Presentation Federal Agency: U.S. Department of Education Compliance Requirement/ Description: Internal control deficiency over Financial Reporting; Financial Statement Adjustments and Presentation ? Material Weakness Criteria 2 CFR 200.516(a) requires that recipients? financial management system provides for the following: 1) Accurate, current and complete disclosure of the financial results of each federally sponsored project or program in accordance with the reporting requirements set forth in Section 215.52. 2) Effective control over and accountability for all funds, property and other assets. Recipients shall adequately safeguard all such assets and assure they are used solely for authorized purposes. Condition Audit adjustments were required to be posted to the District?s general ledger and entity wide financial statements to properly reflect its financial position and financial activity for the year under audit. Although much of the information for the adjustments was provided by the District, the fact that these adjustments were required to be posted for the financial statements and Schedule of Expenditure of Federal Awards to be properly stated constitutes a deficiency in the District?s financial reporting processes. The District was unable to provide final financial statements for PDE?s Annual Financial Report (AFR) and entity wide statements without guidance from the auditor. In connection with the audit of the District?s financial statements, management has requested that we assist in the drafting of the financial statements, required supplementary information, and related footnote disclosures. No population was tested; the finding is based upon understanding and review of the internal control system. Cause Although the District?s internal accounting personnel can interpret and understand its financial statements, both fund and entity wide, there were a number of entries that needed clarification by the auditor at year end to prepare those financials in accordance with GAAP. Finding Number: 2022-002 Material Weakness in Internal Controls over Financial Reporting - Financial Statement Adjustments and Presentation (Continued) Effect Greater opportunity for error in the preparation of the Schedule of Expenditures of Federal Awards and no assurance that errors will be detected and corrected on a timely basis. The District?s financial position and financial activity as of and for the year ended June 30, 2022, were not properly stated until the adjustments were posted to the general ledger. Questioned Costs Unknown Recommendation The District should continue to evaluate its year end procedures to reconcile and post the additional entries required as part of the year-end closing process and not as audit adjustments. Prior Year Finding No Auditee Response and Corrective Action Plan See attached response.
FINDING 2022-002 Federal Awards MANAGEMENT RESPONSE: The Berwick Area School District agrees with the finding. As stated with the first finding The District went through a change in Business Managers and additional guidance was needed. The Business Office continues to enhance year-end closing procedures with the intent of accurately capturing the District?s financial position and activity for the fiscal year end prior to the audit engagement. The district will enhance the procedures with the preparation of the Schedule of Expenditures of Federal Awards to ensure completion in a timely manner. The District will continue to utilize its resources throughout the fiscal year to minimize audit adjustments required. INDIVIDUAL RESPONSIBLE: Superintendent, Business Manager ANTICIPATED COMPLETION DATE: June 30, 2022
FAC accepted this audit on August 11, 2022 — management decision was due February 11, 2023.
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-005
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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