EIN: 251141536
UEI: PEKDK3GN9C86
Audited by: Hosack, Specht, Muetzel & Wood LLP
Oversight agency: 84 [Department of Education]
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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 March 30, 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 30, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
FAC accepted this audit on May 11, 2023 — management decision was due November 11, 2023.
2022-002 Activities Allowed or Unallowed Education Stabilization Fund 84.425 Covid 19 Passed through the Department of Education Compliance Finding Condition The School District was originally requesting reimbursement for unallowed transportation costs. Criteria Only allowable costs under the program should be reported and claimed as federal expenditures. Cause The School believed any transportation costs incurred were an eligible expense under the guidelines for the Education Stabilization Fund. The School reported, on the quarterly cash on hand reports, costs for transportation that were not eligible. Effect The reporting of the expenditures on the cash on hand quarterly reports that were not eligible resulted in the school district receiving funds in advance of the actual eligible expenditures being incurred and resulting in a significant deferred revenue at year end. Recommendation Management should ensure only eligible expenses are reported as federal expenditures. The business office personnel and the federal program coordinator should ensure the reports being filed are accurate.
Show full finding ▾Hide full finding ▴2022-002 Activities Allowed or Unallowed Education Stabilization Fund 84.425 Covid 19 Passed through the Department of Education Compliance Finding Condition The School District was originally requesting reimbursement for unallowed transportation costs. Criteria Only allowable costs under the program should be reported and claimed as federal expenditures. Cause The School believed any transportation costs incurred were an eligible expense under the guidelines for the Education Stabilization Fund. The School reported, on the quarterly cash on hand reports, costs for transportation that were not eligible. Effect The reporting of the expenditures on the cash on hand quarterly reports that were not eligible resulted in the school district receiving funds in advance of the actual eligible expenditures being incurred and resulting in a significant deferred revenue at year end. Recommendation Management should ensure only eligible expenses are reported as federal expenditures. The business office personnel and the federal program coordinator should ensure the reports being filed are accurate.
2022-002 Activities Allowed or Unallowed Response Highlands School District agrees with the finding and the recommended procedures and is attempting to implement improvements over reporting.
2022-003 Funding Source Reports and Expenditure Reporting Education Stabilization Fund 84.425 Covid 19 Passed through the Department of Education Material Weakness in Internal Control Condition The School District was not tracking the federal expenditures within the general ledger system as they were being posted in all cases, entries were being made for some of the expenses to the federal funding source from the accounts originally posted. Criteria Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting and control over federal expenditures. Cause The School was not consistent in determining what expenditures were being used with federal funds and was making entries after the original posting. Effect The reclassification and moving expenditures by journal entry to federal coding allows for the potential for expenditures to be improperly reported. Recommendation Management should ensure only eligible expenses are reported as federal expenditures and ensure they are coded to the correct accounts with the original transactions and not all be journal entries.
Show full finding ▾Hide full finding ▴2022-003 Funding Source Reports and Expenditure Reporting Education Stabilization Fund 84.425 Covid 19 Passed through the Department of Education Material Weakness in Internal Control Condition The School District was not tracking the federal expenditures within the general ledger system as they were being posted in all cases, entries were being made for some of the expenses to the federal funding source from the accounts originally posted. Criteria Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting and control over federal expenditures. Cause The School was not consistent in determining what expenditures were being used with federal funds and was making entries after the original posting. Effect The reclassification and moving expenditures by journal entry to federal coding allows for the potential for expenditures to be improperly reported. Recommendation Management should ensure only eligible expenses are reported as federal expenditures and ensure they are coded to the correct accounts with the original transactions and not all be journal entries.
2022-003 Funding Source Reports and Expenditure Reporting Response Highlands School District agrees with the finding and the recommended procedures and is attempting to implement improvements over reporting.
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
FAC accepted this audit on May 26, 2021 — management decision was due November 26, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 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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