EIN: 251157793
UEI: JX6JSJVWCHZ9
Audited by: Young, Oakes, Brown & Company, P.C.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 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 8, 2026 (64 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
FAC accepted this audit on January 30, 2022 — management decision was due July 30, 2022.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
Program: National School Lunch Program - CFOA #10.553,10.555 Statement of Condition One of the recipients receiving free lunch/breakfast had too much household income, and therefore should not have been receiving meals under the free or reduced-price status. This is a repeat finding (2019-001) from the prior year. Questioned Costs $359 Criteria-Only those recipients whose household income falls within the guidelines per the Federal Register may receive free or reduced meals under the National School Lunch Program. In this case, the recipient did not qualify to receive free or reduced-price meals. Cause-The recipient's application included an individual income tax return which revealed non-taxable Social Security income. The School District did not notice this source of income and therefore did not include it when determining the applicant's eligibility. Effect-The recipient should have paid for meals at the full rate; therefore, the claims submitted to the Department of Education were reimbursed at the free rate instead of the paid-lunch rate. Context-Hollidaysburg Area School District had 141 applications for free/reduced meals, of which we tested 60, finding 1 with an improper determination. Recommendation-We recommend the Hollidaysburg Area School District implement a second level of review when comparing applicants' income to the thresholds provided by the Federal Register.
Show full finding ▾Hide full finding ▴Program: National School Lunch Program - CFOA #10.553,10.555 Statement of Condition One of the recipients receiving free lunch/breakfast had too much household income, and therefore should not have been receiving meals under the free or reduced-price status. This is a repeat finding (2019-001) from the prior year. Questioned Costs $359 Criteria-Only those recipients whose household income falls within the guidelines per the Federal Register may receive free or reduced meals under the National School Lunch Program. In this case, the recipient did not qualify to receive free or reduced-price meals. Cause-The recipient's application included an individual income tax return which revealed non-taxable Social Security income. The School District did not notice this source of income and therefore did not include it when determining the applicant's eligibility. Effect-The recipient should have paid for meals at the full rate; therefore, the claims submitted to the Department of Education were reimbursed at the free rate instead of the paid-lunch rate. Context-Hollidaysburg Area School District had 141 applications for free/reduced meals, of which we tested 60, finding 1 with an improper determination. Recommendation-We recommend the Hollidaysburg Area School District implement a second level of review when comparing applicants' income to the thresholds provided by the Federal Register.
Corrective Action-In the future, the School District will have the following review process for all free and reduced applications prior to them being filed. The food service secretary will perform the initial review of the free and reduced applications, the second review will be performed by the food service director. If additional questions occur, the business office can be a final layer of review.
2019-001
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
Program National School Lunch Program - CFDA #10.553,10.555 Statement of Condition One of the recipients receiving free lunch/breakfast had too much household income, and instead should have been receiving meals under the reduced status. Questioned Costs Unknown Criteria Only those recipients whose household income falls within the guidelines per the Federal Register may receive free or reduced meals under the National School Lunch Program. In this case, the recipient only qualified for reduced-price meals. Cause The application was unclear and additional clarification was not requested. Effect The recipient should have paid for meals at the reduced rate; therefore, claims submitted to the Department of Education were reimbursed at the free rate instead of the reduced rate. Context Hollidaysburg Area School District had 181 applications for free/reduced meals, of which we tested 40, finding 1 with an improper determination. Recommendation We recommend the Hollidaysburg Area School District implement a second level of review when comparing applicants' income to the thresholds provided by the Federal Register.
Show full finding ▾Hide full finding ▴Program National School Lunch Program - CFDA #10.553,10.555 Statement of Condition One of the recipients receiving free lunch/breakfast had too much household income, and instead should have been receiving meals under the reduced status. Questioned Costs Unknown Criteria Only those recipients whose household income falls within the guidelines per the Federal Register may receive free or reduced meals under the National School Lunch Program. In this case, the recipient only qualified for reduced-price meals. Cause The application was unclear and additional clarification was not requested. Effect The recipient should have paid for meals at the reduced rate; therefore, claims submitted to the Department of Education were reimbursed at the free rate instead of the reduced rate. Context Hollidaysburg Area School District had 181 applications for free/reduced meals, of which we tested 40, finding 1 with an improper determination. Recommendation We recommend the Hollidaysburg Area School District implement a second level of review when comparing applicants' income to the thresholds provided by the Federal Register.
Corrective Action The Household Application indicated above was inaccurately entered because the application was unclear. Specifically, the earnings were crossed out then rewritten in a manner that was not clear to the HASD employee evaluating the application. In the future, a second opinion will be obtained and clarification from the family will be required.
Program National School Lunch Program - CFDA #1 0.553, 10.555 Statement of Condition One of the recipient applications that Hollidaysburg Area School District tested under the eligibility verification process did not qualify as an error-prone application. Questioned Costs Unknown Criteria The Hollidaysburg Area School District was required to select applications considered error-prone for income verification. "Error-prone" is defined as an application having income within $100/month or $1,200/year of the income eligibility thresholds qualifying for either free or reduced meals. Cause The application testing selection procedures did not meet the required criteria. Effect The verification process did not conform to the required format of selecting error-prone applications. Context The Hollidaysburg Area School District was required to verify the household income of two applications considered to be error-prone. We tested both of the applications, of which one of them was outside the scope of being considered error-prone. Recommendation We recommend the Hollidaysburg Area School District implement a second level of review when performing the annual income verification process.
Show full finding ▾Hide full finding ▴Program National School Lunch Program - CFDA #1 0.553, 10.555 Statement of Condition One of the recipient applications that Hollidaysburg Area School District tested under the eligibility verification process did not qualify as an error-prone application. Questioned Costs Unknown Criteria The Hollidaysburg Area School District was required to select applications considered error-prone for income verification. "Error-prone" is defined as an application having income within $100/month or $1,200/year of the income eligibility thresholds qualifying for either free or reduced meals. Cause The application testing selection procedures did not meet the required criteria. Effect The verification process did not conform to the required format of selecting error-prone applications. Context The Hollidaysburg Area School District was required to verify the household income of two applications considered to be error-prone. We tested both of the applications, of which one of them was outside the scope of being considered error-prone. Recommendation We recommend the Hollidaysburg Area School District implement a second level of review when performing the annual income verification process.
Corrective Action We have traditionally had success with families responding to verification, which allowed us to choose the "Alternate Sampling." This sampling method allows a SNAP (Food Stamp) application to be directly verified. In other words, proof of income is not required. In school year 17/18, we had one family that did not respond to verification, creating a "nonresponse" rate of >20%. The nonresponse rate required us to use the "Standard Sampling" in school year 18/19, which requires only "error-prone" applications to be selected for verification. We should not have chosen a SNAP application as we have done in past years. Beginning on the first operating day in October 2020, the Food Service Department will have the Accounting Operations Director review the Verification Process including the Sampling method to be used.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in Pennsylvania →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
