EIN: 231667857
UEI: QU1YFRK4FFB9
Audited by: Gorman & Associates, PC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 19, 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 August 19, 2026 (11 days ago).
What is a management decision? →FAC accepted this audit on January 18, 2025 — management decision was due July 18, 2025.
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
The District recorded 100% of retirement expenditures for employees when the District receives reimbursement from the State for approximately 50% of its retirement expenditures. Cause: The District failed to back out the portion of the retirement expenditures that are reimbursed or subsidized by the State. Effect: The District has received reimbursement via state and federal subsidies for the same retirement expenditures. Context: We calculated the allowable retirement expenditures by multiplying the gross salaries recorded to the federal program(s) by the PSERS employer rate and then deducted 50% for the amount reimbursed by the State and compared that total to the amount of actual retirement expenditures recorded to the federal program(s). Recommendation: We have advised management to implement procedures to ensure only the unreimbursed retirement expenditures are allocated to federal programs. Views of Responsible Officials: The District agrees with the finding and will develop procedures to ensure only 50% of retirement expenditures are recorded to federal programs. Audit Follow Up Procedures: We performed follow-up procedures on prior year findings, as reported in the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴Criteria: The principles for determining allowability of costs charged to federal grants are outlined in the federal regulations, 2CFR Part 200, Subpart E. Condition: The District recorded 100% of retirement expenditures for employees when the District receives reimbursement from the State for approximately 50% of its retirement expenditures. Cause: The District failed to back out the portion of the retirement expenditures that are reimbursed or subsidized by the State. Effect: The District has received reimbursement via state and federal subsidies for the same retirement expenditures. Context: We calculated the allowable retirement expenditures by multiplying the gross salaries recorded to the federal program(s) by the PSERS employer rate and then deducted 50% for the amount reimbursed by the State and compared that total to the amount of actual retirement expenditures recorded to the federal program(s). Recommendation: We have advised management to implement procedures to ensure only the unreimbursed retirement expenditures are allocated to federal programs. Views of Responsible Officials: The District agrees with the finding and will develop procedures to ensure only 50% of retirement expenditures are recorded to federal programs. Audit Follow Up Procedures: We performed follow-up procedures on prior year findings, as reported in the Schedule of Prior Year Findings.
The District will implement quarterly journal entries to remove 50% of the retirement expenditures from federal grants for employees charged to the grant.
FAC accepted this audit on May 29, 2023 — management decision was due November 29, 2023.
The District?s current net cash resources of $566,723 is in excess of its three months average expenditures of $443,634. Cause: The Food Service entity operated under the NSLP Seamless Summer Option and served 100% of meals at the free reimbursement rate. Effect: The failure to limit net cash resources to an amount that does not exceed 3 months of their average expenditures will cause the Food Service entity to lose its Federal Funding for meal claim reimbursements. Context: We calculated the net cash resources using the figures from the District?s adjusted trial balance and compared that amount to the Food Service fund?s 3 months average expenditures to determine if the District had excess net cash resources. Recommendation: We have advised management to resolve the current noncompliance finding by any means necessary that is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and will develop a spending plan to reduce its net cash resources below an acceptable level. Audit Follow Up Procedures: We performed follow-up procedures on prior year findings, as reported in the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴Criteria: According to federal regulations 7CFR Part 210.19(a), Schools shall limit its net cash resources to an amount that does not exceed 3 months average expenditures. Condition: The District?s current net cash resources of $566,723 is in excess of its three months average expenditures of $443,634. Cause: The Food Service entity operated under the NSLP Seamless Summer Option and served 100% of meals at the free reimbursement rate. Effect: The failure to limit net cash resources to an amount that does not exceed 3 months of their average expenditures will cause the Food Service entity to lose its Federal Funding for meal claim reimbursements. Context: We calculated the net cash resources using the figures from the District?s adjusted trial balance and compared that amount to the Food Service fund?s 3 months average expenditures to determine if the District had excess net cash resources. Recommendation: We have advised management to resolve the current noncompliance finding by any means necessary that is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and will develop a spending plan to reduce its net cash resources below an acceptable level. Audit Follow Up Procedures: We performed follow-up procedures on prior year findings, as reported in the Schedule of Prior Year Findings.
Noncompliance Finding 2022-004 (Net Cash Resources) Federal Program: Child Nutrition Cluster ALN: 10.553, 10.555 Condition: The District?s current net cash resources of $566,723 is in excess of its three months average expenditures of $443,634. Recommendation: We have advised management to resolve the current noncompliance finding by any means necessary that is in compliance with federal regulations. Corrective Action: During the 2021-2022 school year, the USDA extended the universal free breakfast and lunch program for K - 12 students. This greatly impacted the number of meals the District served students. In addition to the increased participation, the subsidy reimbursement rate increased and all meals were subsidized by the Federal government. While serving more meals, our Food Service Department struggled to fully staff operations. The department was understaffed by about seven employees and the department operated with roughly 75 percent of its staffing needs. The combination of additional subsidy revenue and understaffing resulted in the department?s profitability. The District will address the excess net cash resources by further investing in the food service program. First, the District will continue its efforts to attract and retain employees to fully staff the unfilled positions. Hourly rates were increased for both new and existing staff in the 2022-2023 fiscal year. As those positions are filled, the Food Service Department?s average expenditures will increase, which also increases the acceptable level of net cash resources permitted. Additionally, the Food Service Department is planning purchases of additional and replacement equipment for the kitchens, resulting in a decrease in the Fund?s net cash resources. These actions will bring the District?s net cash resources within the acceptable range as set forth in 7 CFR ? 210.19. Person Responsible: Daniel Direso, CPA Proposed Completion Date: April 1, 2023
FAC accepted this audit on June 13, 2022 — management decision was due December 13, 2022.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
FAC accepted this audit on January 19, 2017 — management decision was due July 19, 2017.
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