EIN: 236003787
UEI: TCAHJUGP3QM5
Audited by: CliftonLarsonAllen LLP
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 March 31, 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 October 1, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on April 9, 2025 — management decision was due October 9, 2025.
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
FAC accepted this audit on January 23, 2023 — management decision was due July 23, 2023.
FAC accepted this audit on September 11, 2022 — management decision was due March 11, 2023.
The District did not obtain appropriate documentation to support time and effort charges to Federal programs or obtain in a timely fashion. Criteria: In accordance with the OMB Uniform Grant Guidance, documentation for time and effort reporting must reflect the distribution of activities performed by employees paid with Federal funds. Cause and Effect: The District did not have sufficient internal controls in place to ensure that appropriate documentation is maintained to support time and effort charges to Federal programs through adequate payroll records and semi-annual certifications. Recommendation: The District should develop procedures for documenting time and effort in writing and implement controls to ensure that adequate payroll records and semi-annual certifications are being properly maintained.
Show full finding ▾Hide full finding ▴Finding SA 2021-01 Federal agency: U.S. Department of Education Pass-through entity: Pennsylvania Department of Education Title I Grants to LEAs _ Grants to Local Educational Agencies ? CFDA 84.010 Title I Grants to LEAs ? School Improvement Grant ? CFDA 84.377 Noncompliance and Material Weakness in Internal Control Condition: The District did not obtain appropriate documentation to support time and effort charges to Federal programs or obtain in a timely fashion. Criteria: In accordance with the OMB Uniform Grant Guidance, documentation for time and effort reporting must reflect the distribution of activities performed by employees paid with Federal funds. Cause and Effect: The District did not have sufficient internal controls in place to ensure that appropriate documentation is maintained to support time and effort charges to Federal programs through adequate payroll records and semi-annual certifications. Recommendation: The District should develop procedures for documenting time and effort in writing and implement controls to ensure that adequate payroll records and semi-annual certifications are being properly maintained.
Auditee Response: The District experienced turnover in the Office of Federal Program resulting in the new Director of Federal Programs being unable to locate all of the Time Certifications forms from the 2020-2021 school year. The current Director of Federal Programs is now receiving payroll reports after each payroll to monitor each grant and using a shared file resource to collect and archive documentation so that it does not get lost in any future transitions.
2020-001
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
The District did not obtain appropriate documentation to support time and effort charges to Federal programs or obtain in a timely fashion. Criteria: In accordance with the OMB Uniform Grant Guidance, documentation for time and effort reporting must reflect the distribution of activities performed by employees paid with Federal funds. Cause and Effect: The District did not have sufficient internal controls in place to ensure that appropriate documentation is maintained to support time and effort charges to Federal programs through adequate payroll records and semi-annual certifications. Recommendation: The District should develop procedures for documenting time and effort in writing and implement controls to ensure that adequate payroll records and semi-annual certifications are being properly maintained. Auditee Response: The shutdown caused by COVID-19 and the subsequent telework of the District?s educational staff created disruptions in the process of documenting proper time and effort reporting. The implementation of the internal controls and business office procedures coupled with new Business Office staff will ensure proper time and effort reporting.
Show full finding ▾Hide full finding ▴Finding SA 2020-01 Federal agency: U.S. Department of Education Pass-through entity: Pennsylvania Department of Education Title I Grants to LEAs _ Grants to Local Educational Agencies ? CFDA 84.010 Title I Grants to LEAs ? School Improvement Grant ? CFDA 84.377 Noncompliance and Material Weakness in Internal Control Condition: The District did not obtain appropriate documentation to support time and effort charges to Federal programs or obtain in a timely fashion. Criteria: In accordance with the OMB Uniform Grant Guidance, documentation for time and effort reporting must reflect the distribution of activities performed by employees paid with Federal funds. Cause and Effect: The District did not have sufficient internal controls in place to ensure that appropriate documentation is maintained to support time and effort charges to Federal programs through adequate payroll records and semi-annual certifications. Recommendation: The District should develop procedures for documenting time and effort in writing and implement controls to ensure that adequate payroll records and semi-annual certifications are being properly maintained. Auditee Response: The shutdown caused by COVID-19 and the subsequent telework of the District?s educational staff created disruptions in the process of documenting proper time and effort reporting. The implementation of the internal controls and business office procedures coupled with new Business Office staff will ensure proper time and effort reporting.
The District has subsequently developed written procedures within its business procedures manual for documenting time and effort for employees paid by Federal funds and has implemented control activities to ensure compliance with such written procedures.
2019-001
FAC accepted this audit on May 5, 2020 — management decision was due November 5, 2020.
The District did not obtain appropriate documentation to support time and effort charges to Federal programs in a timely fashion. Criteria: In accordance with the OMB Uniform Grant Guidance, documentation for time and effort reporting must reflect the distribution of activities performed by employees paid with Federal funds. Cause and Effect: The District did not have sufficient internal controls in place to ensure that appropriate documentation is maintained to support time and effort charges to Federal programs through adequate payroll records and semi-annual certifications. As a result, the District either experienced delays in receiving Federal funds until the time and effort documentation was subsequently produced after year end or payroll charges were not considered to be eligible for reimbursement. Recommendation: The District should develop procedures for documenting time and effort in writing and implement controls to ensure that adequate payroll records and semi-annual certifications are being properly maintained. Auditee Response: The District has subsequently developed written procedures within its business procedures manual for documenting time and effort for employees paid by Federal funds and has implemented control activities to ensure compliance with such written procedures.
Show full finding ▾Hide full finding ▴Finding SA 2019-01 Federal agency: U.S. Department of Education Pass-through entity: Pennsylvania Department of Education Title I Grants to LEAs _ Grants to Local Educational Agencies ? CFDA 84.010 Title I Grants to LEAs ? School Improvement Grant ? CFDA 84.377 Noncompliance and Material Weakness in Internal Control Condition: The District did not obtain appropriate documentation to support time and effort charges to Federal programs in a timely fashion. Criteria: In accordance with the OMB Uniform Grant Guidance, documentation for time and effort reporting must reflect the distribution of activities performed by employees paid with Federal funds. Cause and Effect: The District did not have sufficient internal controls in place to ensure that appropriate documentation is maintained to support time and effort charges to Federal programs through adequate payroll records and semi-annual certifications. As a result, the District either experienced delays in receiving Federal funds until the time and effort documentation was subsequently produced after year end or payroll charges were not considered to be eligible for reimbursement. Recommendation: The District should develop procedures for documenting time and effort in writing and implement controls to ensure that adequate payroll records and semi-annual certifications are being properly maintained. Auditee Response: The District has subsequently developed written procedures within its business procedures manual for documenting time and effort for employees paid by Federal funds and has implemented control activities to ensure compliance with such written procedures.
The District has subsequently developed written procedures within its business procedures manual for documenting time and effort for employees paid by Federal funds and has implemented control activities to ensure compliance with such written procedures.
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
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2017-001
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2017-003
FAC accepted this audit on March 5, 2018 — management decision was due September 5, 2018.
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FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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