EIN: 236003488
UEI: YVMSJ93LHNC6
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 28, 2023. 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 December 28, 2023, which was (966 days ago).
What is a management decision? →U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
CORRECTIVE ACTION PLAN Corrective Action Plan (CAP) Name of Auditee: Allentown School District Auditee Identi?cation Number: 23-6003488 Name of Audit Firm: Zelenkofske Axelrod LLC Period covered by Audit: July 1, 2021 ? June 30, 2022 CAP prepared by: Diane Richards, Chief Financial Of?cer Telephone number: 484-765-4011 A. Current Finding on the Schedule of Finding, Questioned Costs, and Recommendations: 1. Of the 25 expenditures selected for testing, 11 expenditures were not properly approved a. Action(s) Taken or Planned on the Finding The School District agrees with the ?nding and is working towards implementing better controls in the Child Nutrition Services Department. b. Name and Title of the person responsible for resolution: Gina Giarratana, Director of Student Nutrition c. Anticipated completion date: July 1, 2023 2. Of the 25 employees selected for testing, 1 employee did not have proper clearances. a. Action(s) Taken or Planned on the Finding The School District agrees with the ?nding and is working towards implementing better controls in the Human Resources Department. b. Name and Title of the person responsible for the resolution: William Seng, Executive Director of Human Resources c. Anticipated completion date: July 1, 2023
2021-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 8, 2022. 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 December 8, 2022, which was (1351 days ago).
What is a management decision? →ACTIVITIES ALLOWED/UNALLOWEDU.S. Department of Education ? An award passed through the Commonwealth of Pennsylvania,Pennsylvania Department of Education ? Title I Grants to Local Educational Agencies (ALN 84.010).ConditionOf the 25 expenditures selected for testing, 1 teacher did not have current child abuse clearances and current background checks on file.CriteriaTeachers charged to Title I must have current child abuse clearances and current background checks on file.EffectThe effect is teachers are not in compliance with child abuse clearances and background checks.CausePersonnel files are not kept up to date and teacher child abuse clearances and background checks are notmonitored.RecommendationWe recommended that the District ensures all personnel have the required child abuse clearances andbackground checks by keeping a database of all District personnel.View of Responsible OfficialsThe School District agrees with the finding and is working towards implementing better controls in theirhuman resource department.
A. Current Finding on the Schedule of Findings, Questioned Costs, and Recommendations.1. Of the 25 expenditures selected for testing, 1 teacher did not have current child abuse clearances and current background checks on file.a. Action(s) Taken or Planned on the FindingThe School District agrees with the finding and is working towards implementing better controls in the Human Resources Department. The one file in question has been updated to include the child abuse clearance and current background check. Monitoring reports are being developed to ensure child abuse clearances and background checks are included in all employee files.b. Name and Title of the person responsible for resolution: Michael Henry, Executive Director of Human Resourcesc. Anticipated completion date: July 1, 2022
ACTIVITIES ALLOWED/UNALLOWEDU.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania,Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10.555, 10.559).ConditionOf the 25 expenditures selected for testing, 25 expenditures were not properly approved.CriteriaPer District policy, expenditures require a minimum of Director approval.EffectThe effect is purchases are being made without following District policies.CauseDistrict policies are not being followed by the Food Service Program for expenditures.RecommendationWe recommended that the District ensures all expenditures follow Board policies for proper approvals priorto purchases being made.View of Responsible OfficialsThe School District agrees with the finding and is working towards implementing better controls in theirFood Service Department.
2. Of the 25 expenditures selected for testing, 25 expenditures were not properly approved.a. Action(s) Taken or Planned on the FindingThe School District agrees with the finding and is working towards implementing better controls in the Food Service Department. The Child Nutrition Services Director will review and approve all invoices prior to processing.b. Name and Title of the person responsible for resolution: James Faggione, Child Nutrition Services Director.c. Anticipated completion date: March 1, 2022
REPORTING Of the four quarterly reports required to be submitted, three reports were submitted for the program. Four quarterly reports are required to be submitted for the program. Reports were not filed as required. The report for the first fiscal year quarter was not filed. Reports were not submitted for all four quarters. We recommend that the District ensures all reporting requirements are met and quarterly reports are filed.
3. Of the four quarterly reports required to be submitted, three reports were submitted for the program.a. Action(s) Taken or Planned on the FindingThe School District agrees with the finding. Monitoring reports were developed in January 2021 and are being utilized to ensure timely submission of quarterly reports.b. Name and Title of the person responsible for resolution: Harry Aristakesian, Business Managerc. Anticipated completion date: January 1, 2021
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 20, 2021. 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 November 20, 2021, which was (1734 days ago).
What is a management decision? →U.S. Department of Education ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Education ? Title I Grants to Local Educational Agencies (CFDA# 84.010) and English Language Acquisition State Grants (CFDA #84.365).Condition: Of the four quarterly reports required to be submitted, two reports were submitted for each program. Criteria: Four quarterly reports are required to be submitted for each program. Effect: Reports were not filed as required. Two of the reports (one for each program) were for the fourth fiscal year quarter. Cause: Reports were not submitted for all four quarters. Recommendation: We recommend that the District ensures all reporting requirements are met and quarterly reports are filed timely. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in the Grants Department.
CORRECTIVE ACTION PLAN Corrective Action Plan (CAP) Name of auditee: Allentown School District Auditee identification number: 23-6003488 Name of audit firm: Zelenkofske Axelrod LLC Period covered by the audit: July 1, 2019 ? June 30, 2020 CAP prepared by Name: Position: Josephine Cacace, Director of Finance Telephone number: 484-765-4024 A. Current Finding on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Of the four quarterly reports required to be submitted for the Title I Grants to Local Educational Agencies program (CFDA #84.010) and English Language Acquisition State Grants program (CFDA #84.365), two reports were not submitted for each program. For each program, the July 1, 2019 through September 30, 2019 and April 1, 2020 through June 30, 2020 reports were not filed. a. Comments i. Fiscal year 2020 was an unusual year due to the COVID-19 Pandemic. The lack of filing the two sets of reports was an oversight. b. Action(s) Taken or Planned on the Finding i. The appropriate personnel in both the Business Office and the Grants Department have been notified of these events. The District will implement new procedures and a reporting process to correct the issue. The new Director of Finance, Josephine Cacace, has taken responsibility for monitoring timely submission of program reports. The increased oversight will ensure that quarterly financial reports are filed in a timely manner.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 2020. 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 October 30, 2020, which was (2120 days ago).
What is a management decision? →b. Action(s) Taken or Planned on Each Finding i. The district is auditing paper files and updating Skyward fields to ensure that employee records are updated and complete. This action is being performed by Somaris Allen, Manager of Human Resources and is being monitored by Anthony Pidgeon, Executive Director of Human Resources. This action will be completed by June 30, 2020. ii. The district will have an electronic notification to alert HR staff and the employee of their clearance expiration. This action is being performed by Somaris Allen, Manager of Human Resources and is being monitored by Anthony Pidgeon, Executive Director of Human Resources. This action will be completed by June 30, 2020. iii. The district will implement random yearly audits of teacher files. This action will be performed by Somaris Allen, Manager of Human Resources and monitored by Anthony Pidgeon, Executive Director of Human Resources.
b. Action(s) Taken or Planned on Each Finding i. The district is auditing paper files and updating Skyward fields to ensure that employee records are updated and complete. This action is being performed by Somaris Allen, Manager of Human Resources and is being monitored by Anthony Pidgeon, Executive Director of Human Resources. This action will be completed by June 30, 2020. ii. The district will have an electronic notification to alert HR staff and the employee of their clearance expiration. This action is being performed by Somaris Allen, Manager of Human Resources and is being monitored by Anthony Pidgeon, Executive Director of Human Resources. This action will be completed by June 30, 2020. iii. The district will implement random yearly audits of teacher files. This action will be performed by Somaris Allen, Manager of Human Resources and monitored by Anthony Pidgeon, Executive Director of Human Resources.
2018-003
b. Action(s) Taken or Planned on Each Finding i. In 2018, Grant oversight and monitoring shifted to Equity and Accountability. Under this group, Melissa Smith, Director of Grants, Beth Mohlysky, Assistant Director of Finance and Josephine Cacace, Director of Finance are working with CLIU 21 to develop the Grants budget and refine the budget process. There will be a FY 20-21 preliminary budget presented in May 2020. ii. In 2019, Delomico Williams, Assistant Grants Accountant began supporting the traditional and non-traditional grant budget development, which included spending plans and monitoring processes. This new workflow began rolling out with the largest grants first and will continue to be rolled out for all grants in the district.
b. Action(s) Taken or Planned on Each Finding i. In 2018, Grant oversight and monitoring shifted to Equity and Accountability. Under this group, Melissa Smith, Director of Grants, Beth Mohlysky, Assistant Director of Finance and Josephine Cacace, Director of Finance are working with CLIU 21 to develop the Grants budget and refine the budget process. There will be a FY 20-21 preliminary budget presented in May 2020. ii. In 2019, Delomico Williams, Assistant Grants Accountant began supporting the traditional and non-traditional grant budget development, which included spending plans and monitoring processes. This new workflow began rolling out with the largest grants first and will continue to be rolled out for all grants in the district.
b. Action(s) Taken or Planned on Each Finding i. In 2018, Grant oversight and monitoring shifted to Equity and Accountability. Under this group, Melissa Smith, Director of Grants, Beth Mohlysky, Assistant Director of Finance and Josephine Cacace, Director of Finance are working with CLIU 21 to develop the Grants budget and refine the budget process. There will be a FY 20-21 preliminary budget presented in May 2020. ii. In 2019, Delomico Williams, Assistant Grants Accountant began supporting the traditional and non-traditional grant budget development, which included spending plans and monitoring processes. This new workflow began rolling out with the largest grants first and will continue to be rolled out for all grants in the district.
b. Action(s) Taken or Planned on Each Finding i. In 2018, Grant oversight and monitoring shifted to Equity and Accountability. Under this group, Melissa Smith, Director of Grants, Beth Mohlysky, Assistant Director of Finance and Josephine Cacace, Director of Finance are working with CLIU 21 to develop the Grants budget and refine the budget process. There will be a FY 20-21 preliminary budget presented in May 2020. ii. In 2019, Delomico Williams, Assistant Grants Accountant began supporting the traditional and non-traditional grant budget development, which included spending plans and monitoring processes. This new workflow began rolling out with the largest grants first and will continue to be rolled out for all grants in the district.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2019. 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 September 25, 2019, which was (2521 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 2018. 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 September 13, 2018, which was (2898 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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