EIN: 236003794
UEI: MMXMZ6BG7GG1
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 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 August 5, 2024 (746 days ago).
What is a management decision? →During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.
Show full finding ▾Hide full finding ▴Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.
Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are being provided by management to the Board of Directors.
2022-001
The audit for fiscal year 2023 was not completed and submitted 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 ▴2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted 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.
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 April 17, 2023 — management decision was due October 17, 2023.
During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2021-2022. This resulted in a backlog of transactions and journal entries that were not posted to the District?s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Furthermore, the lack of timely and complete financial reconciliations resulted in material misstatements identified during our audit procedures. As a result, we proposed and management recorded journal entries to correct the misstatements that had a material effect on the District?s financial statements. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.
Show full finding ▾Hide full finding ▴Finding SA 2022-01 Federal Agencies: U.S. Department of Education and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education School Breakfast Program ? Assistance Listing #10.553 National School Lunch Program ? Assistance Listing #10.555 Education Stabilization Fund ? Elementary and Secondary Education ? Assistance Listing #84.425 Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2021-2022. This resulted in a backlog of transactions and journal entries that were not posted to the District?s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Furthermore, the lack of timely and complete financial reconciliations resulted in material misstatements identified during our audit procedures. As a result, we proposed and management recorded journal entries to correct the misstatements that had a material effect on the District?s financial statements. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.
Management?s Response: Management will implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.
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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