Steelton-Highspire School DistrictLocal Government

Reporting Education Stabilization Fund – AL# 84.425 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2023/2024 school year, the information reported on the reports filed with the granting agency could not be reconciled to the District’s general ledger. Cause: There was an oversight on the District’s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. This was a repeat of finding 2023-003 from the prior year. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger. Management’s Response: The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.

Reporting Title I, Grants to Local Education Agencies – AL# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2023/2024 school year, the information reported on the reports filed with the granting agency could not be reconciled to the District’s general ledger. It was also noted that the Final Expenditure Report for Title I was not submitted to the State in timely manner, leading to a delay in the District’s reimbursement from the State. Cause: There was an oversight on the District’s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger and submitted to the respective granting agency. Management’s Response: The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.

Special Tests and Provisions – Participation of Private School Children Title I, Grants to Local Education Agencies – AL# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pennsylvania Charter School Law, Section 1725-A, and associated PDE guidelines require the use of Form PDE-363 to accurately calculate the per-pupil tuition rates for both regular and special education students attending charter schools. The timely filing of this form is a prerequisite for the accurate determination and potential redirection of state subsidy payments. Condition: During the 23/24 School year it was noted that the form PDE-363 was not completed and submitted to PDE. Cause: There was an oversight on the District’s behalf. Effect: The controls over special tests – Participation of Private School Children are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Furthermore, the District is also at risk for incorrect state funding allocations due to improper submission. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and submitted to the respective granting agency. Management’s Response: The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.

Finding 2023-003 Reporting Education Stabilization Fund – AL# 84.425 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2022/2023 school year, the information reported on the reports filed with the granting agency could not be reconciled to the District’s general ledger. Cause: There was an oversight on the District’s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger. Management’s Response: The District agrees with the finding and through education and training of staff, the District has implemented procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.

Finding 2020-005 Reporting Title I, Grants to Local Education Agencies ? CFDA# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2019/2020 school year, that the PDE-363 report did not contain accurately reported amounts. Cause: There was an oversight on the District?s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. This is a repeat finding of finding 2019-005 from the prior year. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District?s general ledger. Management?s Response: The District agrees with the finding and through education and training of staff, the District has implemented procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District?s general ledger.

Finding 2020-006 Cash Management Child Nutrition Cluster ? CFDA # 10.553/10.555 U.S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, the District is required to file monthly NSLP claims reports to receive reimbursement under the program. Condition: It was noted for the 2019/2020 school year, that there was not an adequate review process for amounts reported on the monthly claims reports. Cause: The monthly claim reports were not reviewed prior to submission for 1 out of the 4 transactions tested. However, for the 4 reports tested, the expenditures incurred were incurred prior to the draw down. Effect: The controls over cash management are not functioning as designed. This is a repeat finding of finding 2019-006 from the prior year. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management?s Response: The District agrees with the finding. There had been a lapse in the approval process due to working remotely during the pandemic and the strict state deadlines. The District has implemented revised procedures while working remotely to ensure timely claims submission to the state.

Finding 2019-004 Special Tests ? Annual Report Card, High School Graduation Rate Title I, Grants to Local Education Agencies ? CFDA# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, the District is required to implement policies and procedures for documenting the removal of a student from the regulatory adjusted cohort. Condition: During the 2018/2019 school year, it was noted that 1 out of 16 students tested was not properly removed from the cohort rate. Cause: There was an oversight on the District?s behalf. Effect: The controls over the reporting of the adjusted cohort rate are not functioning as designed and the District is not in compliance with Special Tests ? Annual Report Card, High School Graduation Rate as the adjusted cohort graduation rate may be incorrectly reported. Questioned Costs: None. Recommendation: The District should ensure the controls are functioning as designed to ensure the proper reporting of the high school graduation rate. Management?s Response: The District agrees with the finding and has implemented a procedure to ensure the controls are functioning as designed, to ensure proper reporting of the high school graduation rate.

SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) Finding 2019-005 Reporting Title I, Grants to Local Education Agencies ? CFDA# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2018/2019 school year, that the PDE-363 report did not contain accurately reported amounts. Cause: There was an oversight on the District?s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District?s general ledger. Management?s Response: The District agrees with the finding and through education and training of staff, the District has implemented procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District?s general ledger.

Finding 2019-006 Cash Management Child Nutrition Cluster ? CFDA # 10.553/10.555 U.S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, the District is required to file monthly NSLP claims reports to receive reimbursement under the program. Condition: It was noted for the 2018/2019 school year, that there was not an adequate review process for amounts reported on the monthly claims reports. Cause: The monthly claim reports were not reviewed prior to submission. Effect: The controls over cash management are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management?s Response: The District agrees with the finding and has implemented procedures that will ensure that all submitted claims are reviewed before submission to the State.

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