EIN: 256004043
UEI: PNLVN3KABGW4
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 May 19, 2020 (2287 days ago).
What is a management decision? →CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part III, Section E, ?Eligibility,? children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced priced. CONDITION: As part of our testing over eligibility applications/certifications, we noted that the District failed to properly calculate the household income for one of the families, and the school-age children in the family were improperly identified as qualifying for reduced-priced meals. The children should have continued to pay full price. CAUSE: The cause was an error by the employee responsible for determining eligibility. However, there was also the lack of review of the applications by a second employee. EFFECT: The effect of this deficiency was noncompliance with the eligibility requirements, in accordance with the Uniform Guidance, as well as the District receiving Federal NSLP Subsidy for the nonqualifying students on the application. QUESTIONED COSTS: None over reportable threshold of $25,000. PROPER PERSPECTIVE (SAMPLING): The District?s percentage of students who are directly certified with the Pennsylvania Department of Human Services is 85%, while those whose eligibility is determined by completing the application is 15%. Three applications were included in the original sample, with two containing income from children. Of the applications containing income from children, one had household income incorrectly calculated without the children?s income. 100% of the other applications containing income from children (total of five) were tested for compliance. No further deviations were noted, and thus, the error did not appear to be systemic. The audit sample was statistically valid. REPEAT FINDING: No RECOMMENDATION: We recommend that the District review its procedures and revise how applications are processed by adding a review of the applications before final determinations are made, especially when a student?s status changes.
Show full finding ▾Hide full finding ▴CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part III, Section E, ?Eligibility,? children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced priced. CONDITION: As part of our testing over eligibility applications/certifications, we noted that the District failed to properly calculate the household income for one of the families, and the school-age children in the family were improperly identified as qualifying for reduced-priced meals. The children should have continued to pay full price. CAUSE: The cause was an error by the employee responsible for determining eligibility. However, there was also the lack of review of the applications by a second employee. EFFECT: The effect of this deficiency was noncompliance with the eligibility requirements, in accordance with the Uniform Guidance, as well as the District receiving Federal NSLP Subsidy for the nonqualifying students on the application. QUESTIONED COSTS: None over reportable threshold of $25,000. PROPER PERSPECTIVE (SAMPLING): The District?s percentage of students who are directly certified with the Pennsylvania Department of Human Services is 85%, while those whose eligibility is determined by completing the application is 15%. Three applications were included in the original sample, with two containing income from children. Of the applications containing income from children, one had household income incorrectly calculated without the children?s income. 100% of the other applications containing income from children (total of five) were tested for compliance. No further deviations were noted, and thus, the error did not appear to be systemic. The audit sample was statistically valid. REPEAT FINDING: No RECOMMENDATION: We recommend that the District review its procedures and revise how applications are processed by adding a review of the applications before final determinations are made, especially when a student?s status changes.
Compliance ? Eligibility Name of contact person ? Thomas Kalinyak, Business Manager Recommendation: We recommend that the District review its procedures and revise how applications are processed by adding a review of the applications before final determinations are made, especially when a student?s status changes. Action Taken: Management agrees with the recommendation. The District is currently reviewing its procedures and will revise how applications are processed by adding a review of the applications before final determinations are made. Proposed Completion Date: November 15, 2020
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