EIN: 231669498
UEI: CF6UL6NHGJ45
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 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 6, 2026 (23 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2024 — management decision was due October 1, 2024.
The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Show full finding ▾Hide full finding ▴SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Corrective Action Plan: The District has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
FAC accepted this audit on May 23, 2023 — management decision was due November 23, 2023.
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
A sample of 40 student participants of the total of 1,359 student participants approved for the free and reduced meal program during the school year. Our tests showed that the District could not produce applications or direct certifications for 5 of the student participants sampled. The District also improperly determined that 4 students should have received free or reduced meals when their applications should have been denied based on income level.Criteria: The USDA eligibility manual for school meals for determining and verifying eligibility indicates that all students receiving free or reduced meals must meet certain income eligibility guidelines and that all free and reduced applications must be kept on file for a minimum of three years after the final claim is submitted for the fiscal year to which they pertain. The program has not complied with these requirements. Cause and Effect: The District failed to properly retain documentation of student income eligibility and the reviewer failed to properly apply the income eligibility guidelines when reviewing applications for approval. As a result, the District could have or did provide subsidized meals to students who were not eligible and did not retain documentation for the proper period of time. Recommendation: The District must monitor the application process more closely and consider another level of review. Training programs should specifically address the income eligibility guidelines and documentation requirements.
Show full finding ▾Hide full finding ▴Finding SA 2019-01 Federal Agency: US Department of Agriculture Pass-through entity: Pennsylvania Department of Education Child Nutrition Cluster School Breakfast Program (SBP) ? CFDA 10.553 National School Lunch Program (NSLP) ? CFDA 10.555 Condition: A sample of 40 student participants of the total of 1,359 student participants approved for the free and reduced meal program during the school year. Our tests showed that the District could not produce applications or direct certifications for 5 of the student participants sampled. The District also improperly determined that 4 students should have received free or reduced meals when their applications should have been denied based on income level.Criteria: The USDA eligibility manual for school meals for determining and verifying eligibility indicates that all students receiving free or reduced meals must meet certain income eligibility guidelines and that all free and reduced applications must be kept on file for a minimum of three years after the final claim is submitted for the fiscal year to which they pertain. The program has not complied with these requirements. Cause and Effect: The District failed to properly retain documentation of student income eligibility and the reviewer failed to properly apply the income eligibility guidelines when reviewing applications for approval. As a result, the District could have or did provide subsidized meals to students who were not eligible and did not retain documentation for the proper period of time. Recommendation: The District must monitor the application process more closely and consider another level of review. Training programs should specifically address the income eligibility guidelines and documentation requirements.
Auditee Response: The District will develop procedures to ensure that the proper documentation is obtained and the proper income eligibility guidelines are applied when reviewing applications for approval. Beginning in the 2019-2020 school year the District is eligible for the Community Eligibility Provision (CEP).
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 2017.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
