EIN: 251158334
UEI: VWJFPM2FUA82
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2024. 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 29, 2024 (698 days ago).
What is a management decision? →CONDITION: The Greensburg Salem School District contracted with a third-party vendor (Trinity Automated Solutions, Inc.) for the performance of a HVAC Upgrades construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. During the year ended June 30, 2023, as a result of a monitoring performed by the Pennsylvania Department of Education, it was decided the District would use local funds to pay for project costs previously recognized and charged to the Elementary and Secondary School Emergency Relief Fund (ESSER III) federal program. As a result, prior year revenues recognized had to be reclassified as unearned revenues and beginning fund balance/net position are restated. The district additionally reclassified the Trinity Project from a Federal purchase and will not submit it as an expenditure through the Federal ESSER funding for the 2023 fiscal year. Refer to Note 13 within the financial statements. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. The HVAC Upgrades construction project exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. EFFECT: The Greensburg Salem School District did not comply with the requirements of 2 CFR 200.318(i) of the Uniform Guidance with regard to maintaining records sufficient to detail the history of procurement for the HVAC Upgrades construction project. Subsequent to the issuance of the prior year audit, the District decided to use local funds for the project instead of the federal funds previously recognized. As a result, beginning fund balance/net position had to be restated for the previously recognized federal revenue. IDENTIFICATION OF A REPEAT FINDING: This is a repeat finding from the immediate previous audit, 2022-001. RECOMMENDATION: Management of the School District should review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, including such instances whereby the District complies with all applicable sections of the Uniform Guidance.
Show full finding ▾Hide full finding ▴CONDITION: The Greensburg Salem School District contracted with a third-party vendor (Trinity Automated Solutions, Inc.) for the performance of a HVAC Upgrades construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. During the year ended June 30, 2023, as a result of a monitoring performed by the Pennsylvania Department of Education, it was decided the District would use local funds to pay for project costs previously recognized and charged to the Elementary and Secondary School Emergency Relief Fund (ESSER III) federal program. As a result, prior year revenues recognized had to be reclassified as unearned revenues and beginning fund balance/net position are restated. The district additionally reclassified the Trinity Project from a Federal purchase and will not submit it as an expenditure through the Federal ESSER funding for the 2023 fiscal year. Refer to Note 13 within the financial statements. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. The HVAC Upgrades construction project exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. EFFECT: The Greensburg Salem School District did not comply with the requirements of 2 CFR 200.318(i) of the Uniform Guidance with regard to maintaining records sufficient to detail the history of procurement for the HVAC Upgrades construction project. Subsequent to the issuance of the prior year audit, the District decided to use local funds for the project instead of the federal funds previously recognized. As a result, beginning fund balance/net position had to be restated for the previously recognized federal revenue. IDENTIFICATION OF A REPEAT FINDING: This is a repeat finding from the immediate previous audit, 2022-001. RECOMMENDATION: Management of the School District should review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, including such instances whereby the District complies with all applicable sections of the Uniform Guidance.
The district immediately reviewed and made changes to its procurement procedures. The changes were immediately reviewed with the district Administrators who are responsible for procurement. The district made sure that it’s Local Policy #610 Purchases Subject to Bid/Quotation was revised to the most current numbers and will following it’s Local Policy when purchasing. The district will also follow the Uniform Guidance on procurement. For all future projects, the district has partnered with an Architectural Firm who will prepare bid documents for the district. The district will advertise for seal bids for all projects that exceed the bid limits and award the bid to the lowest responsible bidder. In response to the specific project in question, the district will be reclassifying the Trinity Project from a Federal purchase and will not submit it as an expenditure through the Federal ESSER funding.
2022-001
CONDITION: The Greensburg Salem School District contracted with a third-party vendor (Trinity Automated Solutions, Inc.) for the performance of a HVAC Upgrades construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. During the year ended June 30, 2023, as a result of a monitoring performed by the Pennsylvania Department of Education, it was decided the District would use local funds to pay for project costs previously recognized and charged to the Elementary and Secondary School Emergency Relief Fund (ESSER III) federal program. As a result, prior year revenues recognized had to be reclassified as unearned revenues and beginning fund balance/net position are restated. The district additionally reclassified the Trinity Project from a Federal purchase and will not submit it as an expenditure through the Federal ESSER funding for the 2023 fiscal year. Refer to Note 13 within the financial statements. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. The HVAC Upgrades construction project exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. EFFECT: The Greensburg Salem School District did not comply with the requirements of 2 CFR 200.318(i) of the Uniform Guidance with regard to maintaining records sufficient to detail the history of procurement for the HVAC Upgrades construction project. Subsequent to the issuance of the prior year audit, the District decided to use local funds for the project instead of the federal funds previously recognized. As a result, beginning fund balance/net position had to be restated for the previously recognized federal revenue. IDENTIFICATION OF A REPEAT FINDING: This is a repeat finding from the immediate previous audit, 2022-001. RECOMMENDATION: Management of the School District should review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, including such instances whereby the District complies with all applicable sections of the Uniform Guidance.
Show full finding ▾Hide full finding ▴CONDITION: The Greensburg Salem School District contracted with a third-party vendor (Trinity Automated Solutions, Inc.) for the performance of a HVAC Upgrades construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. During the year ended June 30, 2023, as a result of a monitoring performed by the Pennsylvania Department of Education, it was decided the District would use local funds to pay for project costs previously recognized and charged to the Elementary and Secondary School Emergency Relief Fund (ESSER III) federal program. As a result, prior year revenues recognized had to be reclassified as unearned revenues and beginning fund balance/net position are restated. The district additionally reclassified the Trinity Project from a Federal purchase and will not submit it as an expenditure through the Federal ESSER funding for the 2023 fiscal year. Refer to Note 13 within the financial statements. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. The HVAC Upgrades construction project exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. EFFECT: The Greensburg Salem School District did not comply with the requirements of 2 CFR 200.318(i) of the Uniform Guidance with regard to maintaining records sufficient to detail the history of procurement for the HVAC Upgrades construction project. Subsequent to the issuance of the prior year audit, the District decided to use local funds for the project instead of the federal funds previously recognized. As a result, beginning fund balance/net position had to be restated for the previously recognized federal revenue. IDENTIFICATION OF A REPEAT FINDING: This is a repeat finding from the immediate previous audit, 2022-001. RECOMMENDATION: Management of the School District should review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, including such instances whereby the District complies with all applicable sections of the Uniform Guidance.
The district immediately reviewed and made changes to its procurement procedures. The changes were immediately reviewed with the district Administrators who are responsible for procurement. The district made sure that it’s Local Policy #610 Purchases Subject to Bid/Quotation was revised to the most current numbers and will following it’s Local Policy when purchasing. The district will also follow the Uniform Guidance on procurement. For all future projects, the district has partnered with an Architectural Firm who will prepare bid documents for the district. The district will advertise for seal bids for all projects that exceed the bid limits and award the bid to the lowest responsible bidder. In response to the specific project in question, the district will be reclassifying the Trinity Project from a Federal purchase and will not submit it as an expenditure through the Federal ESSER funding.
2022-001
FAC accepted this audit on May 17, 2023 — management decision was due November 17, 2023.
CONDITION: The Greensburg Salem School District contracted with a third-party vendor (Trinity Automated Solutions, Inc.) for the performance of a HVAC Upgrades construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation.
Show full finding ▾Hide full finding ▴CONDITION: The Greensburg Salem School District contracted with a third-party vendor (Trinity Automated Solutions, Inc.) for the performance of a HVAC Upgrades construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation.
MANAGEMENT?S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it?s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date of September 1, 2023, and will continue on an ongoing basis as required by new policy directives from oversight agencies. In addition, management will respond with additional measures considered necessary by the Pennsylvania Department of Education upon review of this finding and management?s corrective action plan.
CONDITION: The Greensburg Salem School District does not take affirmative action steps to assure that minority businesses, women?s business enterprises, and labor surplus area firms are used when possible, in the procurement process.
Show full finding ▾Hide full finding ▴CONDITION: The Greensburg Salem School District does not take affirmative action steps to assure that minority businesses, women?s business enterprises, and labor surplus area firms are used when possible, in the procurement process.
MANAGEMENT?S CORRECTIVE ACTION PLAN: Management of the School District, as a matter of policy, will implement the six (6) recommended affirmative action steps as stated in Section 2 CFR 200.321(a) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date of September 1, 2023 and be implemented on all subsequent procurement instances that are applicable.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
