EIN: 251157786
UEI: C3KTDALK9LF2
Audited by: Kotzan CPA & Associates, P.C.
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 February 4, 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 August 4, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on January 12, 2024 — management decision was due July 12, 2024.
Finding #2023-002; Education Stabilization Fund – CFDA No. 84.425; Year Ended June 30, 2023 CONDITION: The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds. CAUSE: The District personnel responsible for the report did not properly report expenditures for ARP ESSER. Expenditures incurred during fiscal year 2021-22 for ARP ESSER were not reported as current year expenditures on the report submitted for fiscal year 2021-22. EFFECT: The error resulted in an inaccurate report submission to the Pennsylvania Department of Education. QUESTIONED COSTS: None PROPER PERSPECTIVE (SAMPLING): The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid. REPEAT FINDING: No. RECOMMENDATION: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 accurately report the expenditures for that fiscal year. MANAGEMENT RESPONSE: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 accurately report the expenditures for that fiscal year.
Show full finding ▾Hide full finding ▴Finding #2023-002; Education Stabilization Fund – CFDA No. 84.425; Year Ended June 30, 2023 CONDITION: The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds. CAUSE: The District personnel responsible for the report did not properly report expenditures for ARP ESSER. Expenditures incurred during fiscal year 2021-22 for ARP ESSER were not reported as current year expenditures on the report submitted for fiscal year 2021-22. EFFECT: The error resulted in an inaccurate report submission to the Pennsylvania Department of Education. QUESTIONED COSTS: None PROPER PERSPECTIVE (SAMPLING): The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid. REPEAT FINDING: No. RECOMMENDATION: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 accurately report the expenditures for that fiscal year. MANAGEMENT RESPONSE: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 accurately report the expenditures for that fiscal year.
2023-002 Education Stabilization Fund – CFDA No. 84.425 Name of contact person – Eric Miller, Business Manager Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 accurately report the expenditures for that fiscal year. Action Taken: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 accurately report the expenditures for that fiscal year Proposed Completion Date: March 31, 2024
Finding #2023-003; Education Stabilization Fund – CFDA No. 84.425; Year Ended June 30, 2023 CONDITION: The District’s internal control over compliance failed to prevent errors in the ESSER annual report for fiscal year 2021-22. CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-002. CAUSE: The cause of the internal control deficiency over the annual reporting was a lack of oversight by management. EFFECT: The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting). RECOMMENDATION: We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported. MANAGEMENT RESPONSE: Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
Show full finding ▾Hide full finding ▴Finding #2023-003; Education Stabilization Fund – CFDA No. 84.425; Year Ended June 30, 2023 CONDITION: The District’s internal control over compliance failed to prevent errors in the ESSER annual report for fiscal year 2021-22. CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-002. CAUSE: The cause of the internal control deficiency over the annual reporting was a lack of oversight by management. EFFECT: The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting). RECOMMENDATION: We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported. MANAGEMENT RESPONSE: Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
2023-003 Education Stabilization Fund – CFDA No. 84.425 Internal Controls over Compliance: Significant Deficiency: See Finding 2023-002
FAC accepted this audit on January 22, 2023 — management decision was due July 22, 2023.
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
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