EIN: 251158253
UEI: P95NLH98K7K5
Audited by: Hosack, Specht, Muetzel & Wood LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 24, 2026 (19 days from today).
What is a management decision? →FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
The School District lacks consistent year-end closing procedures to ensure accurate and timely financial reporting. Cause: The School District did not complete its year-end closing process for the fiscal year. Account reconciliations were incomplete, and financial statement amounts were not properly reconciled to detailed cost reports, specifically for federal revenues. Additionally, there appears to be ineffective management oversight of the year-end reporting process .Effect: Failure to complete year-end closing procedures caused delays in the audit process as well as significantly increased the risk of material misstatement within the financial statements. Recommendation: The school board and management should review and update year-end accounting procedures and increase oversight over the process to ensure timely completion and proper financial reporting. Response: The School District acknowledges this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
Show full finding ▾Hide full finding ▴Criteria: Proper fiscal year-end accounting procedures are important to ensure that all financial activity for the year is accurately recorded in the financial statements. A proper year-end process should include account reconciliations for significant general ledger accounts. These procedures should include all funds within the School District. Condition: The School District lacks consistent year-end closing procedures to ensure accurate and timely financial reporting. Cause: The School District did not complete its year-end closing process for the fiscal year. Account reconciliations were incomplete, and financial statement amounts were not properly reconciled to detailed cost reports, specifically for federal revenues. Additionally, there appears to be ineffective management oversight of the year-end reporting process .Effect: Failure to complete year-end closing procedures caused delays in the audit process as well as significantly increased the risk of material misstatement within the financial statements. Recommendation: The school board and management should review and update year-end accounting procedures and increase oversight over the process to ensure timely completion and proper financial reporting. Response: The School District acknowledges this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
In response to the findings identified in the Albert Gallatin Area School District's audit report for the year ending June 30, 2024, the District submits the following corrective action plan. Administration acknowledges the weaknesses and deficiencies in
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on February 22, 2023 — management decision was due August 22, 2023.
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
FAC accepted this audit on February 11, 2021 — management decision was due August 11, 2021.
During our audit procedures, food service expenditures did not include evidence of proper approval by management prior to payment. Cause: Approval for payments of expenditures are granted verbally. Therefore, the authorization of the expenses are not properly documented and evidence of approval is not maintained. Effect A material weakness exists in the control environment which may not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements related to reporting and compliance requirements on a timely basis. Recommendation: We recommended that management require documentation of management approval to be included on each invoice prior to payment. Response: The School District acknowledges this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
Show full finding ▾Hide full finding ▴2020-001: Management approval of expenditures are not properly documented: Criteria: Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Condition: During our audit procedures, food service expenditures did not include evidence of proper approval by management prior to payment. Cause: Approval for payments of expenditures are granted verbally. Therefore, the authorization of the expenses are not properly documented and evidence of approval is not maintained. Effect A material weakness exists in the control environment which may not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements related to reporting and compliance requirements on a timely basis. Recommendation: We recommended that management require documentation of management approval to be included on each invoice prior to payment. Response: The School District acknowledges this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
As stated in the findings the District was maintaining invoices to be presented for payment in a file which had no written documentation as authorized to proceed further in the approval for payment process. Effective February 1, 2020 the District Food Manager will be initialing all invoices presented for approval during the bill paying process in Food Service Operations. Once a month a listing of all management authorized invoices will be prepared for Board approval and authorization by the Board at each regular monthly meeting.
2019-002
FAC accepted this audit on March 19, 2020 — management decision was due September 19, 2020.
During our audit procedures, the School District could not provide documentation to support financial statement balances relating to capital assets and related accumulated depreciation at the beginning of its fiscal year. Cause: The School District did not maintain a reconciliation between the appraisal records relating to capital assets and the financial statement balances as reported on the June 30, 2018 audit report. Effect: A prior period adjustment was necessary for the government wide statements to correctly report the beginning balances of capital assets. As a result, the School District?s net position as of June 30, 2018, was overstated by $13,522,976. Recommendation: We recommended that management review this issue to develop appropriate controls to ensure accurate records are maintained at the School District to document financial statement disclosures and year-end balances. Response: The School District acknowledges this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
Show full finding ▾Hide full finding ▴2019-001: Maintaining Capital Asset historical cost and accumulated depreciation schedules: Criteria: Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Condition: During our audit procedures, the School District could not provide documentation to support financial statement balances relating to capital assets and related accumulated depreciation at the beginning of its fiscal year. Cause: The School District did not maintain a reconciliation between the appraisal records relating to capital assets and the financial statement balances as reported on the June 30, 2018 audit report. Effect: A prior period adjustment was necessary for the government wide statements to correctly report the beginning balances of capital assets. As a result, the School District?s net position as of June 30, 2018, was overstated by $13,522,976. Recommendation: We recommended that management review this issue to develop appropriate controls to ensure accurate records are maintained at the School District to document financial statement disclosures and year-end balances. Response: The School District acknowledges this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
The District does utilize the services of a fixed asset appraisal company. It annually submits lists with both additions and deletions for inclusion in the updated annual report. A reconciliation process will be performed by the Business Manager and Office Personnel to ensure all additions and deletions are accounted for in the updated annual report. The updated report is to include capital additions from all the District Governmental Funds. The report supplied annually by the Industrial Appraisal Company will be used in the Government Wide Statements in relation to the Governmental Funds of the District.
During our audit procedures, food service expenditures did not include evidence of proper approval by management prior to payment. Cause: Approval for payments of expenditures are granted verbally. Therefore, the authorization of the expenses are not properly documented and evidence of approval is not maintained. Effect: A material weakness exists in the control environment which may not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements related to reporting and compliance requirements on a timely basis. Recommendation: We recommended that management require documentation of management approval to be included on each invoice prior to payment. Response: The School District acknowledges this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
Show full finding ▾Hide full finding ▴2019-002: Management approval of expenditures are not properly documented: Criteria: Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Condition: During our audit procedures, food service expenditures did not include evidence of proper approval by management prior to payment. Cause: Approval for payments of expenditures are granted verbally. Therefore, the authorization of the expenses are not properly documented and evidence of approval is not maintained. Effect: A material weakness exists in the control environment which may not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements related to reporting and compliance requirements on a timely basis. Recommendation: We recommended that management require documentation of management approval to be included on each invoice prior to payment. Response: The School District acknowledges this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
As stated in the findings the District was maintaining invoices to be presented for payment in a file which had no written documentation as authorization to proceed further in the approval for payment process. Effective February 1, 2020 the District Food Service Manager will be initialing all invoices presented for approval during the bill paying process in Food Service Operations. Once a month a listing of all management authorized invoices will be prepared for Board approval and authorization by the Board at each regular monthly meeting.
FAC accepted this audit on April 25, 2019 — management decision was due October 25, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on May 18, 2017 — management decision was due November 18, 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.
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.
