Bethlehem-Center School District

EIN: 256004228

UEI: M3Z3FASK4M38

Data as of August 26, 2026

Bethlehem-Center School District10 audit years3 findings1 repeat
10
Audit Years
3
Total Findings
1
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on May 21, 2023. 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 November 21, 2023 (1010 days ago).

What is a management decision? →
2022-001
Reporting
MATERIAL WEAKNESSREPEAT

Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district has experienced a change of business manager and the transition into their roles allowed certain duties of the business office not to be completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. Also the PDE Financial and Account Information (FAI) portal may suspend payment until reporting status is updated. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.

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Full finding narrative

Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district has experienced a change of business manager and the transition into their roles allowed certain duties of the business office not to be completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. Also the PDE Financial and Account Information (FAI) portal may suspend payment until reporting status is updated. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.

Corrective Action Plan

Name of contact person: Matt Waugh, Business Manager Corrective Action: The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedure immediately.

Prior Finding References

2021-001

About Reporting →

FY 2021-06-30

FAC accepted this audit on August 8, 2022 — management decision was due February 8, 2023.

2021-001
Reporting
MATERIAL WEAKNESS

Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district experienced transition/vacancy within the business manager position during the last six months of the school year. Despite hiring temporary consultants during the period, certain duties of the business office did not get completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. The PDE Financial and Account Information (FAI) portal currently reports ?Suspension of Payments/Delinquent Quarterly Report? status. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.

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Full finding narrative

Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district experienced transition/vacancy within the business manager position during the last six months of the school year. Despite hiring temporary consultants during the period, certain duties of the business office did not get completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. The PDE Financial and Account Information (FAI) portal currently reports ?Suspension of Payments/Delinquent Quarterly Report? status. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.

Corrective Action Plan

The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedure immediately.

About Reporting →

FY 2017-06-30

FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.

2017-001
Eligibility
QUESTIONED COSTS

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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.

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