EIN: 256010559
UEI: WADGBMFT8TD5
Audited by: Kotzan CPA & Associates, P.C.
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 14, 2026 (50 days ago).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 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. 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 2022-23. 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: 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, the 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. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 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. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 accurately report 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 in fiscal year 2024 for fiscal year 2023 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 2022-23. 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: 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, the 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. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 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. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 accurately report the expenditures for that fiscal year.
Education Stabilization Fund – CFDA No. 84.425 Name of contact person – David Gates, Business Manager Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual ESSER report with correct amounts. In addition, personnel responsible for the completion of the annual ESSER report should review the instructions for the report to obtain a better understanding of the reporting requirements. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 accurately report 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 ESSER report with correct amounts. The personnel responsible for the completion of the annual ESSER report will review the instructions for the report to obtain a better understanding of the reporting requirements. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 accurately report the expenditures for that fiscal year. Proposed Completion Date: January 31, 2025
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 Stabilization 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 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. 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 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 Stabilization 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 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. Further, management will implement a review process to confirm the accuracy of the amounts reported.
Education Stabilization Fund – CFDA No. 84.425 Internal Controls over Compliance: Significant Deficiency: See Finding 2024-001
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed. QUESTIONED COSTS: None. PROPER PERSPECTIVE: Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776. CAUSE: The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. EFFECT: The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Show full finding ▾Hide full finding ▴Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed. QUESTIONED COSTS: None. PROPER PERSPECTIVE: Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776. CAUSE: The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. EFFECT: The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – David Gates, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2023-24 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submissions for accuracy. Proposed Completion Date: January 31, 2024
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner. CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster. CAUSE: The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner. EFFECT: The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Show full finding ▾Hide full finding ▴Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner. CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster. CAUSE: The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner. EFFECT: The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency: See Finding 2023-002
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on January 19, 2020 — management decision was due July 19, 2020.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
FAC accepted this audit on March 19, 2018 — management decision was due September 19, 2018.
FAC accepted this audit on March 21, 2017 — management decision was due September 21, 2017.
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