EIN: 236050145
UEI: NAXPFL1C6243
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 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 9, 2024, which was (741 days ago).
What is a management decision? →Prevailing Wage Rate Condition: The Southern Huntingdon County School District does not have internal control procedures designed and implemented for the review of federal prevailing wage rate requirements. Criteria: Best practices related to federal programs would dictate to have internal control procedures designed and implemented for the review of prevailing wage rate requirements. Cause: There was a lack of appropriate internal control procedures designed and implemented. Effect: This could potentially result in noncompliance with federal prevailing wage rate requirements. Recommendation: We recommend that the district design and implement documented internal control procedures for the review of federal prevailing wage rate requirements.
2023-001 Prevailing Wage Rates Condition: The Southern Huntingdon County School District does not have internal control procedures designed and implemented for the review of federal prevailing wage rates. Views of Responsible Officials: The district's Business Manager is the responsible official for the ARP ESSER grants. They stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of federal prevailing wage rate requirements. Person Responsible for Corrective Action Plan: Business Manager Anticipated Completion Date: February 29, 2024
Debarred and Suspended Vendors Condition: The Southern Huntingdon County School District does not have internal control procedures designed and implemented for the review of federally debarred and suspended vendors. Criteria: Best practices related to federal programs woudl dictate to have internal control procedures designed and implemented for the review of debarred and suspended vendors. Cause: There was a lack of appropriate internal control procedures designed and implemented. Effect: This could potentially result in noncompliance with federal procurement requirements. Recommendation: We recommend that the district design and implement documented internal control procedures for the review of federally debarred and suspended vendors.
2023-002 Debarred and Suspended Vendors Condition: The Southern Huntingdon County School District does not have internal control procedures designed and implemented for the review of federally debarred and suspended vendors. Views of Responsible Officials: The district's Business Manager is the responsible official for the ARP ESSER grants. They stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of vendors for possible federal debarment and suspension. Person Responsible for Corrective Action Plan: Business Manager Anticipated Completion Date: February 29, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2023, which was (1134 days ago).
What is a management decision? →Education Stabilization Fund CFDA # 84.425 Grant Period: 2021-22 U.S. Department of Education Pass-Through Entity: Pennsylvania Department of Education Finding 2022-001 - Allowable Costs/Cost Principles Criteria: If a school operating a schoolwide program does not consolidate federal funds with state and local funds in a consolidated schoolwide pool, an employee who works, in whole or in part, on a federal program or cost objective must document time and effort as follows: For an employee who works on multiple activities or cost objectives (e.g., in part on a federal program whose funds have not been consolidated in a consolidated schoolwide pool and in part on federal programs supported with funds consolidated in a schoolwide pool or on activities that are not part of the same cost objective), an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to: (i) The federal program or cost objective; and (ii) Each other program or cost objective supported by consolidated federal funds or other revenue sources. Condition: A sample of 40 payroll transactions were selected for testing. There were no time and effort distribution records maintained to support the portion of time and effort dedicated to each funding source. Cause: The individual responsible for the federal program was not aware of the requirement to maintain time and effort documentation. Effect: The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Questioned Costs: Salary and benefits of employee - $12,267.41 Repeat Finding: No Context: Lack of time and effort distribution records. Recommendations: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel.
Southern Huntingdon County School District 10339 Pogue Road ? Three Springs, PA 17264-9730 (814) 447-5529 ? FAX (8 14) 447-3967 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Southern Huntingdon County School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule or Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency in Internal Control and Compliance Finding: Finding 2022-001-Allowable Costs/Cost Principles Condition: Lack of time and effort distribution records for payroll expense charged to ESSER Views of Responsible Officials: Hillary Lambert, Business Manager is the Responsible Official for the ESSER grants. She was unaware of the required time and effort documentation that was needed to support the employee's payroll allocation. Planned corrective action: A biannual time and effort certification has been completed for the first half of the 22?23 school year for the ESSER grants. Procedures have been put into place to ensure time and effort certifications are part of the grant paperwork that is completed at the beginning of every fiscal year. Person Responsible for Corrective Action Plan: Hillary Lambert, Business Manager Anticipated Completion Date: December 20, 2022
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 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 June 8, 2022, which was (1534 days ago).
What is a management decision? →Special Education Cluster CFDA # 84.027 and 84.173 Grant Period: 2020-21 U.S. Department of Education Pass-Through Entity: Tuscarora Intermediate Unit #11 Finding 2021-001 ? Allowable Costs/Cost Principles Criteria: If a school operating a schoolwide program does not consolidate federal funds with state and local funds in a consolidated schoolwide pool, an employee who works, in whole or in part, on a federal program or cost objective must document time and effort as follows: For an employee who works on multiple activities or cost objectives (e.g., in part on a federal program whose funds have not been consolidated in a consolidated schoolwide pool and in part on federal programs supported with funds consolidated in a schoolwide pool or on activities that are not part of the same cost objective), an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to: (i) The federal program or cost objective; and (ii) Each other program or cost objective supported by consolidated federal funds or other revenue sources. Condition: A sample of nine payroll transactions were selected for testing. One staff member?s pay was charged 80% to federal IDEA funds and 20% to state and local funds. There was no time and effort distribution records maintained to support the portion of time and effort dedicated to each funding source. Cause: Due to staff turnover during the year, the district neglected to maintain the required documentation. Effect: The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Questioned costs: Salary and benefits of employee - $65,674 *80% = $52,529.
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2021 Southern Huntingdon County School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for Federal Awards for the year ended June 30, 2021: Significant Deficiency in Internal Control and Compliance Finding: Finding 2021-001 ? Allowable Costs/Cost Principles Condition: Lack of time and effort distribution records for payroll expense charged to IDEA Views of Responsible Officials: Hillary Lambert, Business Manager is the Responsible Official for the Special Education IDEA grant. She was unaware of the required time and effort documentation that was needed to support the employee?s payroll allocation. Planned corrective action: A time and effort certification has been completed for the first marking period of the 21-22 school year for the Special Education IDEA grant. Procedures have been put into place to ensure time and effort certifications are part of the grant paperwork that is completed at the beginning of every fiscal year. Person Responsible for Corrective Action Plan: Hillary Lambert, Business Manager Anticipated Completion Date: November 15, 2021 Sincerely, Hillary Lambert
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 18, 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 July 18, 2021, which was (1859 days ago).
What is a management decision? →Child Nutrition Cluster CFDA # 10.553 and 10.555 Grant Period: 2019-2020 U.S. Department of Agriculture Pass-Through Entity: Pennsylvania Department of Education Finding 2020-001 ? Eligibility Criteria: A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. Annual eligibility determinations may also be based on the child?s household receiving benefits under the Supplemental Nutrition Assistance Program (SNAP), Food Distribution Program on Indian Reservations (FDPIR), the Head Start Program (CFDA 93.600) (42 USC 1758(b)(6)(A)), or, under most circumstances, the Temporary Assistance for Needy Families (TANF) program (CFDA 93.558) (42 USC 1758(b)). A household may furnish documentation of its participation in one of these programs; or the school, institution, or sponsor may obtain the information directly from the state or local agency that administers these programs. Certain foster, runaway, homeless, and migrant children are categorically eligible for free school lunches and breakfasts (42 USC 1758(b)(5); 7 CFR section 245.6(b)). Condition: A statistically valid sample of sixty-six students from a total population of 534 students listed on the free and reduced lunch roster were tested to verify eligibility documentation. There was no eligibility documentation for two students selected for testing. Cause: Although the district uses Food Service Solutions software to verify eligibility, the system is dependent upon information being entered accurately based on submitted applications or the states Compass system for direct certification. Internal controls established by the district did not work properly to ensure accuracy and completeness of documentation used to determine eligibility. Effect: The district receives reimbursement based on the number of meals served to eligible students. Without documentation to verify that students meet the eligibility criteria, the district received federal funds which they may not have been entitled to receive. Questioned costs: (($1.20 (Breakfast) + $2.10 (Lunch)) x 132 days x 2 students = $871 Context: Lack of eligibility documentation for free and reduced price meals. Repeat finding: No Recommendations: We recommend that controls be reviewed and revised to ensure that accuracy and completeness of data used to determine eligibility requirements are reviewed and agreed to proper documentation as necessary by staff and reviewed by a knowledgeable supervisor.
Finding 2020-001: Eligibility Child Nutrition Cluster CFDA# 10.553 and 10.555 Grant Period: 2019-20 U.S. Department of Agriculture Condition: Lack of eligibility documentation for free and reduced price meals provided. Views of Responsible Officials: The employee in charge of verification of free and reduced lunch applications retired at the end of the 2019-20 school year. During the audit, the documentation could not be located to verify eligibility of 2 students. The Business Office staff searched through many files to try and locate the documentation but was unsuccessful. Because the employee in charge of this task had since retired, we did not have the opportunity to ask questions regarding the lack of documentation. Planned corrective action: This task has been reassigned to Hillary Lambert, Business Manager. She has reviewed and updated the controls in place to ensure proper documentation exists to support eligibility requirements. Person Responsible for Corrective Action Plan: Hillary Lambert, Business Manager. Anticipated Completion Date: September 1, 2020
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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