EIN: 236417077
UEI: KLJRT7X6R3C4
Audited by: Klacik and Associates PC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 13, 2026 (55 days ago).
What is a management decision? →FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
FAC accepted this audit on July 15, 2025 — management decision was due January 15, 2026.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on January 2, 2022 — management decision was due July 2, 2022.
Criteria - The Uniform Guidance required non-federal entities other than states to develop a control system to ensure adequate safeguards to prevent loss, damage, or theft of property in accordance with 2 CFR Section 200.313(d)(3). Condition - We inquired of District personnel regarding the procedures in place specifically for inventorying and safeguarding real property and equipment. There were no procedures in place. Effect of Condition - The District was not in compliance with 2 CFR Section 200.313(d)(3) of the Uniform Guidance. Recommendations - We recommend that the District develop a specific set of procedures to ensure the proper inventorying and safeguarding of real property and equipment. Management's Response - See Corrective Action Plan provided by the Business Manager.
Show full finding ▾Hide full finding ▴Criteria - The Uniform Guidance required non-federal entities other than states to develop a control system to ensure adequate safeguards to prevent loss, damage, or theft of property in accordance with 2 CFR Section 200.313(d)(3). Condition - We inquired of District personnel regarding the procedures in place specifically for inventorying and safeguarding real property and equipment. There were no procedures in place. Effect of Condition - The District was not in compliance with 2 CFR Section 200.313(d)(3) of the Uniform Guidance. Recommendations - We recommend that the District develop a specific set of procedures to ensure the proper inventorying and safeguarding of real property and equipment. Management's Response - See Corrective Action Plan provided by the Business Manager.
Name of auditee: Towanda Area School District Name of audit firm: EFPR Group, CPAs, PLLC Period covered by the audit: Year ended June 30, 2021 CAP prepared by: Brian Driscoll, Business Manager Phone: 570-265-2101 Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2021-001 - The District was not in compliance with 2 CPR Section 200.313(d)(3) of the Uniform Guidance with respect to Education Stabilization Funds. (a) Implementation Plan of Action - The District has developed and will implement procedures to ensure compliance with 2 CPR Section 200.313(d)(3) of the Uniform Guidance. The District has outlined a clear process for tracking the location and condition of the equipment. First, included software maintenance for the equipment provides daily troubleshooting assistance that will flag any malfunctioning or offline equipment. Second, manual users will help to identify whether the equipment is in appropriate operating condition. A physical inspection of the equipment will take place during the summer. The Transportation Coordinator, Business Manager, or designee will physically inspect the equipment and ensure that they are intact and appear in good condition. In consultation with the vendor or with service technicians, the District will plan for upgrades or replacement of the equipment as they near the end of their expected operating lives. (b) Implementation Date - The District has implemented the plan of action noted above during the 2021-2022 fiscal year. (c) Persons Responsible for Implementation - The Board of Education and the Business Manager.
FAC accepted this audit on December 20, 2020 — management decision was due June 20, 2021.
FAC accepted this audit on January 17, 2020 — management decision was due July 17, 2020.
FAC accepted this audit on December 21, 2018 — management decision was due June 21, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 2017.
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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