EIN: 251158556
UEI: NBGQU1VMNGG7
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 January 13, 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 13, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
CONDITION: The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion 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 inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect. 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 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid. REPEAT FINDING: Yes. RECOMMENDATION: We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records. MANAGEMENT RESPONSE: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
Show full finding ▾Hide full finding ▴CONDITION: The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion 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 inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect. 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 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid. REPEAT FINDING: Yes. RECOMMENDATION: We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records. MANAGEMENT RESPONSE: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
Education Stabilization Fund – CFDA No. 84.425 Name of contact person – Jennifer Sleppy, Business Manager Recommendation: We recommend management contact the Pennsylvania De-partment of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the District’s books and records. In addition, the personnel responsible for the com-pletion of the annual report should ensure the amounts reported on the upcom-ing annual report for fiscal year 2023-24 contain the correct expenditures, spe-cifically retirement costs, and that the expenditures agree with the District’s books and records. Action Taken: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the District’s books and records. In addition, the personnel re-sponsible for the completion of the annual report will ensure the amounts report-ed for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records. Proposed Completion Date: March 31, 2025
2023-001
CONDITION: The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023). CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001. 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 compare the sup-port for the amounts reported to the District’s books and records prior to submission. 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 compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
Show full finding ▾Hide full finding ▴CONDITION: The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023). CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001. 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 compare the sup-port for the amounts reported to the District’s books and records prior to submission. 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 compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
Education Stabilization Fund – CFDA No. 84.425 Internal Controls over Compliance: Significant Deficiency: See Finding 2024-001
2023-002
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
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 misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to 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 contain only 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 contain only the expenditures for that fiscal year.
Show full finding ▾Hide full finding ▴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 misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to 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 contain only 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 contain only the expenditures for that fiscal year.
Education Stabilization Fund – CFDA No. 84.425; Name of contact person – Jennifer Sleppy, 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 contain only 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 contain only the expenditures for that fiscal year.
CONDITION: The District’s internal control over compliance failed to prevent errors in the 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 2023-001. 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 ▴CONDITION: The District’s internal control over compliance failed to prevent errors in the 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 2023-001. 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.
Internal Controls Over Compliance - See Finding 2023-001.
FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 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 January 3, 2019 — management decision was due July 3, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 2017.
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