EIN: 246002426
UEI: QNSMBNNCT225
Audited by: SB & Company, LLC
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 27, 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 September 27, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
For all inventory counts, management did not retain documentation of the review and approval of the inventory count to ensure such count was properly completed and accurate.
Show full finding ▾Hide full finding ▴For all inventory counts, management did not retain documentation of the review and approval of the inventory count to ensure such count was properly completed and accurate.
The Food Service Director will approve and certify all annual physical inventory records upon submission to the Director of Finance for annual audit preparation and review.
The District uses a third party vendor to manage the procurement and management of food services, including the bid process, contract negotiation, and approval. The District did not retain documentation of the third party vendor’s bid process, contract, or administrative entity approval of the contract.
Show full finding ▾Hide full finding ▴The District uses a third party vendor to manage the procurement and management of food services, including the bid process, contract negotiation, and approval. The District did not retain documentation of the third party vendor’s bid process, contract, or administrative entity approval of the contract.
The Food Service Director will retain and submit all needed documentation related to the procurement/bid process, contract negotiation, and/or pre approvals in the approved document folders for review and submission during the audit process. The files will be retained in the business office.
FAC accepted this audit on July 11, 2024 — management decision was due January 11, 2025.
FAC accepted this audit on October 26, 2023 — management decision was due April 26, 2024.
Management was unable to provide evidence that all quarterly reporting were completed timely.
Show full finding ▾Hide full finding ▴Management was unable to provide evidence that all quarterly reporting were completed timely.
The District has established written policies and procedures for the timely submission of required quarterly reporting.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
The District failed to file the Final Expenditure Report (FER) with the PDE for the grant period ending September 30, 2020. Criteria: The PDE Administrative Manual for Federal Programs indicates that a Local Education Agency (LEA) with an approved application must submit a FER. The FER should be submitted within 30 days after the funds are expended but no later than 30 days after the ending date of the project. The FER contains a certification that the report is complete and accurate and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth is the terms and conditions of the federal award. Cause: There are no procedures in place to monitor completion, approval and submission of required reporting. Effect: If an LEA fails to submit a FER after notification of delinquency, PDE reserves the right to stop any payments of state and federal funds from any sources and return all funds advanced under the project. Recommendation: Procedures should be implemented to monitor completion, approval and submission of required reporting. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with the finding. We have established written policies and procedures over the completion, approval and submission of required reporting under federal programs.
Show full finding ▾Hide full finding ▴Section III-Federal Award Findings and Questioned Costs U.S. Department of Education, Passed through Pennsylvania Department of Education (PDE) Title I-CFDA 84.010 Grant Period-7/01/2019 to 9/30/2020 2020-03 Significant Deficiency: Condition: The District failed to file the Final Expenditure Report (FER) with the PDE for the grant period ending September 30, 2020. Criteria: The PDE Administrative Manual for Federal Programs indicates that a Local Education Agency (LEA) with an approved application must submit a FER. The FER should be submitted within 30 days after the funds are expended but no later than 30 days after the ending date of the project. The FER contains a certification that the report is complete and accurate and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth is the terms and conditions of the federal award. Cause: There are no procedures in place to monitor completion, approval and submission of required reporting. Effect: If an LEA fails to submit a FER after notification of delinquency, PDE reserves the right to stop any payments of state and federal funds from any sources and return all funds advanced under the project. Recommendation: Procedures should be implemented to monitor completion, approval and submission of required reporting. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with the finding. We have established written policies and procedures over the completion, approval and submission of required reporting under federal programs.
CORRECTIVE ACTION PLAN June 30, 2020Section III-Federal Award and Questioned Costs U.S. Department of Education, Passed through Pennsylvania Department of Education (PDE) Grant Period-7/01/2019 to 9/30/2020 2020?03 Significant Deficiency: Condition: The District failed to file the Final Expenditure Report (FER) with the PDE for the grant period ending September 30, 2020. Criteria: The PDE Administrative Manual for Federal Programs indicates that a Local Education Agency (LEA) with an approved application must submit a FER. The FER should be submitted within 30 days after the funds are expended but no later than 30 days after the ending date of the project. The FER contains a certification that the report is complete and accurate and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the federal award. Cause: There are no procedures in place to monitor completion, approval and submission of required reporting. Effect: If an LEA fails to submit a FER after notification of delinquency, PDE reserves the right to stop any payments of state and federal funds from any sources and return all funds advanced under the project. Recommendation: Procedures should be implemented to monitor completion, approval and submission of required reporting. Views of Responsible Officials and Planned Corrective Actions: Director of Finance is in agreement with the finding. The District has established written policies and procedures over the completion, approval, and submission of required reporting under federal programs. Contact for 2020?03: Christopher A. Snyder, Director of Finance and Business Affairs ? 570-356-3502 or csnyder@scasd.us Completion Date for 2020?03: July 8, 2022 Christopher A. Snyder Director of Finance and Business Affairs SCASD
FAC accepted this audit on October 13, 2021 — management decision was due April 13, 2022.
FAC accepted this audit on May 17, 2020 — management decision was due November 17, 2020.
FAC accepted this audit on March 6, 2019 — management decision was due September 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 24, 2017 — management decision was due November 24, 2017.
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