EIN: 231727698
UEI: ND26WAZZ9WL3
Audited by: Young, Oakes, Brown & Company, P.C.
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 1, 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 1, 2026 (29 days ago).
What is a management decision? →FAC accepted this audit on August 19, 2025 — management decision was due February 19, 2026.
During our compliance testing, it was determined the district did not complete the annual performance report (Form 0MB No. 1810-0749) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. This is a repeat of finding 2023-001 from the prior year. Criteria: The Uniform Guidance related to the reporting compliance section of the federal program requires the recipient of federal awards to complete the annual reporting. Cause: Program personnel were not aware of the requirement to complete the annual reporting. Effect: The District did not satisfy the reporting compliance requirement. Recommendation: We recommend the district implements procedures to ensure all reporting requirements related to federal programs are adhered to. Management's Response: The School District agrees with the finding. The Federal Programs Director and the Business Manager will expand their knowledge of the required reporting for all federal programs. Additional emphasis will be placed on the trainings offered for federal programs. The School District has been through two ESSER monitoring reviews in 2024 and 2025--one virtual and one in person. Neither monitoring team mentioned that this report was missing from the School District's documentation.
Show full finding ▾Hide full finding ▴Finding 2024-001 Federal Agency: U.S. Department of Education Pass-Through Entity: Pennsylvania Department of Education 84.425 Education Stabilization Fund Condition: During our compliance testing, it was determined the district did not complete the annual performance report (Form 0MB No. 1810-0749) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. This is a repeat of finding 2023-001 from the prior year. Criteria: The Uniform Guidance related to the reporting compliance section of the federal program requires the recipient of federal awards to complete the annual reporting. Cause: Program personnel were not aware of the requirement to complete the annual reporting. Effect: The District did not satisfy the reporting compliance requirement. Recommendation: We recommend the district implements procedures to ensure all reporting requirements related to federal programs are adhered to. Management's Response: The School District agrees with the finding. The Federal Programs Director and the Business Manager will expand their knowledge of the required reporting for all federal programs. Additional emphasis will be placed on the trainings offered for federal programs. The School District has been through two ESSER monitoring reviews in 2024 and 2025--one virtual and one in person. Neither monitoring team mentioned that this report was missing from the School District's documentation.
The Federal Programs Director and the Business Manager have been attending the Monthly Federal Programs Virtual Trainings as well as the Fiscal Tech Office Hours offered by the PDE Division of Federal Programs. Both have been very informative and have offered us the opportunity to ask questions. The Federal Program Director attended The Pennsylvania Association of Federal Program Coordinators annual conference in 2024 and 2025 and will attend yearly in the future. We are also in contact with our Regional Coordinator, Emily Johnson who has been able to assist as needed.
2023-001
FAC accepted this audit on August 19, 2025 — management decision was due February 19, 2026.
During our compliance testing, it was determined the district did not complete the annual performance report (Form 0MB No. 1810-0749) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Criteria: The Uniform Guidance related to the reporting compliance section of the federal program requires the recipient of federal awards to complete the annual reporting. Cause: Program personnel were not aware of the requirement to complete the annual reporting. Effect: The District did not satisfy the reporting compliance requirement. Recommendation: We recommend the district implements procedures to ensure all reporting requirements related to federal programs are adhered to. Management's Response: The School District agrees with the finding. The Federal Programs Director and the Business Manager will expand their knowledge of the required reporting for all federal programs. Additional emphasis will be placed on the trainings offered for federal programs. The School District has been through two ESSER monitoring reviews in 2024 and 2025--one virtual and one in person. Neither monitoring team mentioned that this report was missing from the School District's documentation.
Show full finding ▾Hide full finding ▴Finding 2023-001 Federal Agency: U.S. Department of Education Pass-Through Entity: Pennsylvania Department of Education 84.425 Education Stabilization Fund Condition: During our compliance testing, it was determined the district did not complete the annual performance report (Form 0MB No. 1810-0749) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Criteria: The Uniform Guidance related to the reporting compliance section of the federal program requires the recipient of federal awards to complete the annual reporting. Cause: Program personnel were not aware of the requirement to complete the annual reporting. Effect: The District did not satisfy the reporting compliance requirement. Recommendation: We recommend the district implements procedures to ensure all reporting requirements related to federal programs are adhered to. Management's Response: The School District agrees with the finding. The Federal Programs Director and the Business Manager will expand their knowledge of the required reporting for all federal programs. Additional emphasis will be placed on the trainings offered for federal programs. The School District has been through two ESSER monitoring reviews in 2024 and 2025--one virtual and one in person. Neither monitoring team mentioned that this report was missing from the School District's documentation.
The Federal Programs Director and the Business Manager have been attending the Monthly Federal Programs Virtual Trainings as well as the Fiscal Tech Office Hours offered by the PDE Division of Federal Programs. Both have been very informative and have offered us the opportunity to ask questions. The Federal Program Director attended The Pennsylvania Association of Federal Program Coordinators annual conference in 2024 and 2025 and will attend yearly in the future. We are also in contact with our Regional Coordinator, Emily Johnson who has been able to assist as needed.
FAC accepted this audit on February 18, 2025 — management decision was due August 18, 2025.
During compliance testing it was determined that the District claimed reimbursement for meals that were not allowed under existing agreements with the Pennsylvania Department of Education (administering agency). During the school year ending June 30, 2022, the District operated the National School Lunch Program (NSLP) and the School Breakfast Program (SBP) at four sites for grades K through 12. The District also entered into a agreement with Summit Early Leaming, Inc (Summit), wherein the District would provide meals to Summit for children ages 0 through 5 enrolled in childcare and Head Start Programs provided by Summit at various sites within the District. Our testing of Claims for Reimbursement for seven months during the school year ended June 30, 2022, revealed that in three of the seven months tested, the District claimed reimbursement through the NSLP and SBP for meals provided to Summit for use in their childcare and Head Start Programs. Our testing identified 2,508 meals that were not eligible for reimbursement under the NSLP, and 2,489 meals that were not eligible for reimbursement under the SBP. Further we noted that there was no indication that the claims for reimbursement under the NSLP and SBP were reviewed and approved by management. Criteria: Uniform Guidance provides a set of rules and requirements for determining eligibility and claims for reimbursement under Federal awards. Cause: Program personnel were not aware of the requirements related to eligibility and reporting/claiming reimbursement. Effect: The District claimed reimbursement for meals served that were not allowed under existing agreements with its administering agency. Questioned Costs: ALN 10.553- $6,483; ALN 10.555- $11,443
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Pass-Through Entity: PA Department of Education National Breakfast Program-ALN 10.553 National School Lunch Program-ALN 10.555 Noncompliance and Material Weakness in Internal Control over Eligibility and Reporting Condition: During compliance testing it was determined that the District claimed reimbursement for meals that were not allowed under existing agreements with the Pennsylvania Department of Education (administering agency). During the school year ending June 30, 2022, the District operated the National School Lunch Program (NSLP) and the School Breakfast Program (SBP) at four sites for grades K through 12. The District also entered into a agreement with Summit Early Leaming, Inc (Summit), wherein the District would provide meals to Summit for children ages 0 through 5 enrolled in childcare and Head Start Programs provided by Summit at various sites within the District. Our testing of Claims for Reimbursement for seven months during the school year ended June 30, 2022, revealed that in three of the seven months tested, the District claimed reimbursement through the NSLP and SBP for meals provided to Summit for use in their childcare and Head Start Programs. Our testing identified 2,508 meals that were not eligible for reimbursement under the NSLP, and 2,489 meals that were not eligible for reimbursement under the SBP. Further we noted that there was no indication that the claims for reimbursement under the NSLP and SBP were reviewed and approved by management. Criteria: Uniform Guidance provides a set of rules and requirements for determining eligibility and claims for reimbursement under Federal awards. Cause: Program personnel were not aware of the requirements related to eligibility and reporting/claiming reimbursement. Effect: The District claimed reimbursement for meals served that were not allowed under existing agreements with its administering agency. Questioned Costs: ALN 10.553- $6,483; ALN 10.555- $11,443
Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, and a failure to communicate properly between the Director of Food Service and the new Head Cook. Action Taken: The district has and will reinstitute the use of its POS system so that a child purchasing lunch types in their number and it is credited to that child's account. This system can then be used to track meal purchases throughout the day, week, or month. Since the HeadStart classroom are not MWSD students, they do not have numbers within the system. The Director of Food Services will use this system to report meal purchases and reimbursement rather than rely on head cooks and their tally sheets. Despite this, training should be conducted annually with all head cooks as to the qualifications of a reimbursable meal within the school district, so as to provide a fail safe in the event the POS system goes down for a period of time. Timelines/Contract: Most of this has taken place already in that we have returned to using a POS system. This system has the ability to track data and run reports, so it makes it error free when available. However, people ultimately must have the knowledge too so that they understand the parameters of a reimbursable meal should the system go down. Therefore, annual trainings will be instituted regarding such operations effective immediately. The Director of Food Service will be directed to use one in-service day annually for the purpose of teaching all staff members about reimbursable meals and how the HeadStart Programs fit into that. This should be completed no later than fall of 2025. The contact person would be Joe Stroup, Superintendent.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Out of 40 expenses (non-payroll) tested, the School District was unable to provide documentation of the proper approval for one of those items tested. Criteria:The School District charged an allowable expense to the grant, but did not have documentation showing proper approval. Cause:The School District did not follow its procedures for approval of federal expenses. Effect:Although the expense charged was allowable, it was not properly approved. Questioned Costs:N/A Recommendation: Smith Elliott Kearns & Company, LLC recommends the School District adhere to their policies and ensure proper documentation of approvals is kept on file.
Show full finding ▾Hide full finding ▴Finding Reference:SA 2021-001 Federal agency: U.S. Dept of Education Pass-through entity:PA Dept of Education Title I ? Improving Basic Programs - CFDA 84.010 (FYE 2019-2020) Contract No. 013-200248 Significant deficiency in Internal Control over Allowable Costs Condition:Out of 40 expenses (non-payroll) tested, the School District was unable to provide documentation of the proper approval for one of those items tested. Criteria:The School District charged an allowable expense to the grant, but did not have documentation showing proper approval. Cause:The School District did not follow its procedures for approval of federal expenses. Effect:Although the expense charged was allowable, it was not properly approved. Questioned Costs:N/A Recommendation: Smith Elliott Kearns & Company, LLC recommends the School District adhere to their policies and ensure proper documentation of approvals is kept on file.
The School District has experienced personnel turnover, but will work with staff to ensure policies are adhered to going forward.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
The School District charged 100% of the employees? retirement and social security expenses to the grant; however, School District may only charge up to 50% of the employees? retirement and social security expenses to the grant since the Pennsylvania Department of Education reimburses the School District for 50% of those expenses annually. Criteria: The School District charged expenses to the grant that were reimbursed by another funding source. Cause: The School District improperly charged double the amount of allowable retirement and social security expenses. Effect: Unallowed costs were charged to the Title I grant. Questioned Costs: $ 43,024 Recommendation: Smith Elliott Kearns & Company, LLC recommends the School District update their practice to only charge the portion of retirement and social security expenses that are not reimbursed by another funding source. Auditee Response: The School District has experienced personnel turnover and software changes that caused reporting issues related to these programs. The School District will continue to monitor these programs and work toward eliminating these issues going forward.
Show full finding ▾Hide full finding ▴Finding Reference: SA 2020-001 Federal agency: U.S. Dept of Education Pass-through entity: PA Dept of Education Title I ? Improving Basic Programs - CFDA 84.010 (FYE 2019-2020) Contract No. 013-200248 Title I ? Improving Basic Programs - CFDA 84.010 (FYE 2018-2019) Contract No. 013-190248 Noncompliance and Material Weakness in Internal Control over Allowable Costs Condition: The School District charged 100% of the employees? retirement and social security expenses to the grant; however, School District may only charge up to 50% of the employees? retirement and social security expenses to the grant since the Pennsylvania Department of Education reimburses the School District for 50% of those expenses annually. Criteria: The School District charged expenses to the grant that were reimbursed by another funding source. Cause: The School District improperly charged double the amount of allowable retirement and social security expenses. Effect: Unallowed costs were charged to the Title I grant. Questioned Costs: $ 43,024 Recommendation: Smith Elliott Kearns & Company, LLC recommends the School District update their practice to only charge the portion of retirement and social security expenses that are not reimbursed by another funding source. Auditee Response: The School District has experienced personnel turnover and software changes that caused reporting issues related to these programs. The School District will continue to monitor these programs and work toward eliminating these issues going forward.
The School District has experienced personnel turnover and software changes that caused reporting issues related to these programs. The School District will continue to monitor these programs and work toward eliminating these issues going forward.
The School District charged 100% of the employees? retirement and social security expenses to the grant; however, School District may only charge up to 50% of the employees? retirement and social security expenses to the grant since the Pennsylvania Department of Education reimburses the School District for 50% of those expenses annually. Criteria: The School District charged expenses to the grant that were reimbursed by another funding source. Cause: The School District improperly charged double the amount of allowable retirement and social security expenses. Effect: Unallowed costs were charged to the Title II grant. Questioned Costs: $ 15,929 Recommendation: Smith Elliott Kearns & Company, LLC recommends the School District update their practice to only charge the portion of retirement and social security expenses that are not reimbursed by another funding source. Auditee Response: The School District has experienced personnel turnover and software changes that caused reporting issues related to these programs. The School District will continue to monitor these programs and work toward eliminating these issues going forward.
Show full finding ▾Hide full finding ▴Finding Reference: SA 2020-002 Federal agency: U.S. Dept of Education Pass-through entity: PA Dept of Education Title II ? Improving Teacher Quality - CFDA 84.367 (FYE 2019-2020) Contract No. 020-200248 Noncompliance and Material Weakness in Internal Control over Allowable Costs Condition: The School District charged 100% of the employees? retirement and social security expenses to the grant; however, School District may only charge up to 50% of the employees? retirement and social security expenses to the grant since the Pennsylvania Department of Education reimburses the School District for 50% of those expenses annually. Criteria: The School District charged expenses to the grant that were reimbursed by another funding source. Cause: The School District improperly charged double the amount of allowable retirement and social security expenses. Effect: Unallowed costs were charged to the Title II grant. Questioned Costs: $ 15,929 Recommendation: Smith Elliott Kearns & Company, LLC recommends the School District update their practice to only charge the portion of retirement and social security expenses that are not reimbursed by another funding source. Auditee Response: The School District has experienced personnel turnover and software changes that caused reporting issues related to these programs. The School District will continue to monitor these programs and work toward eliminating these issues going forward.
The School District has experienced personnel turnover and software changes that caused reporting issues related to these programs. The School District will continue to monitor these programs and work toward eliminating these issues going forward.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
FAC accepted this audit on February 3, 2019 — management decision was due August 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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