EIN: 236004229
UEI: X5JGL27LDTJ3
Audited by: BOYER & RITTER LLC
Oversight agency: 10 [Department of Agriculture]
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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 January 19, 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 July 19, 2026 (43 days ago).
What is a management decision? →FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
Finding 2022-001 Criteria: Federal uniform guidance under CFR 200.320 and Pennsylvania State School Code bid requirements have various thresholds for procurement procedures to be followed by all non-federal entities. The acquisition of goods and services must abide by the rules set by Federal and State guidance to ensure that they are purchased properly and responsibly. Condition and context: During the allowable cost testing of ESSER it was identified that a service consultant was utilized by the District. The service cost exceeded the ?Small Purchase Procedures? threshold of Uniform Guidance, which calls for at least 3 price or rate quotes from a reasonable number of qualified sources. The procurement policy established by the board is consistent with the various requirements, however, the District identified that this policy and procedure was not followed. Cause and effect: Although the internal controls over procurement exist and were circumvented in this situation, additional procurement tests were performed and determined the lapse was an isolated incident. The service cost in question was also allowable cost under the grant requirements. Recommendations: The District?s staff should adhere to the well-defined policy and procedures established by the District under Uniform Guidance and State regulations. Additional training for employees who are authorized to make purchases is recommended to ensure everyone who can authorize transactions follows all steps of the internal control process over disbursements.
Show full finding ▾Hide full finding ▴Finding 2022-001 Criteria: Federal uniform guidance under CFR 200.320 and Pennsylvania State School Code bid requirements have various thresholds for procurement procedures to be followed by all non-federal entities. The acquisition of goods and services must abide by the rules set by Federal and State guidance to ensure that they are purchased properly and responsibly. Condition and context: During the allowable cost testing of ESSER it was identified that a service consultant was utilized by the District. The service cost exceeded the ?Small Purchase Procedures? threshold of Uniform Guidance, which calls for at least 3 price or rate quotes from a reasonable number of qualified sources. The procurement policy established by the board is consistent with the various requirements, however, the District identified that this policy and procedure was not followed. Cause and effect: Although the internal controls over procurement exist and were circumvented in this situation, additional procurement tests were performed and determined the lapse was an isolated incident. The service cost in question was also allowable cost under the grant requirements. Recommendations: The District?s staff should adhere to the well-defined policy and procedures established by the District under Uniform Guidance and State regulations. Additional training for employees who are authorized to make purchases is recommended to ensure everyone who can authorize transactions follows all steps of the internal control process over disbursements.
Views of responsible officials and planned corrective actions: The District recognizes the finding as a significant deficiency. A team of administrators has been established to review federal grants on a quarterly basis and approve all expenditures. This team consists of the Superintendent, Assistant to the Superintendent, Director of Business and Operations and Assistant Business Manager. This team will review the Uniform Grant Guidance Purchasing Procedure annually. The continuous review by this team will eliminate the possibility of circumventing the internal controls and procedures in place at the district. Additionally, the District will seek guidance from the Pennsylvania Department of Education, auditors, and solicitor when questions regarding procurement arise.
FAC accepted this audit on December 30, 2021 — management decision was due June 30, 2022.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 11, 2016 — management decision was due June 11, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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