EIN: 231727728
UEI: VMTDLWM79367
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 2024. 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 July 8, 2024 (776 days ago).
What is a management decision? →During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.
The Selinsgrove Area School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the Single Audit Report Year Ended June 30, 2023 included in the schedule of findings and questioned costs are discussed below. Finding 2023-0001: Activities Allowed. Contact Person: Jeff Hummel, Business Manager. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Action: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aid in the management of the approval process prior to disbursements. Date for Completion: June 30, 2024.
FAC accepted this audit on January 25, 2023 — management decision was due July 25, 2023.
During testing, it was noted that 2 of the 60 transactions selected for testing in the Education Stabilization Fund did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Due to staff oversight, two timecards were missed in the supervisor review prior to being submitted for processing. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will ensure that all payroll timecards are approved and signed by the appropriate supervisor before being processed for payment. The payroll administrator will not process the timecard unless it is signed and approved. All unsigned timecards will be returned for signature and approval. Before the payroll is processed the business manager will approve and initial a report showing the personnel paid for by the Education Stabilization Fund.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 60 transactions selected for testing in the Education Stabilization Fund did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Due to staff oversight, two timecards were missed in the supervisor review prior to being submitted for processing. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will ensure that all payroll timecards are approved and signed by the appropriate supervisor before being processed for payment. The payroll administrator will not process the timecard unless it is signed and approved. All unsigned timecards will be returned for signature and approval. Before the payroll is processed the business manager will approve and initial a report showing the personnel paid for by the Education Stabilization Fund.
The Selinsgrove Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the Single Audit Report Ended June 30, 2022 included in the schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001: Activities Allowed. Contact Person: Jeffrey H. Hummel, Business Manager. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Action: The District will ensure that all payroll timecards are approved and signed by the appropriate supervisor before being processed for payment. The payroll administrator will not process the timecard unless it is signed and approved. All unsigned timecards will be returned for signature and approval. Before the payroll is processed the business manager will approve and initial a report showing the personnel paid for by the Education Stabilization Fund. Date for Completion: 6/30/2023.
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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