EIN: 814548663
UEI: EMQNNPWS8JZ3
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 3, 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 February 3, 2027 (159 days from today).
What is a management decision? →The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Context: The School failed to provide a Schedule of Expenditures of Federal Awards in accordance with the Uniform Grant Guidance. Cause: The School lacks a system of proper internal controls over the completeness of the information reported on the schedule of expenditures of federal awards. Effect or Potential Effect: The schedule of expenditures of federal awards did not include all federal program expenditures during the fiscal year ended June 30, 2024. Recommendation: We recommend the School institute procedures to ensure that an accurate and complete schedule of expenditures of federal awards is maintained. The School should prepare and update the schedule on an ongoing basis throughout the year. View of Responsible Officials and Planned Corrective Action: The School will institute procedures to ensure that all federal expenditures are identified and accurately reported on the schedule of expenditures of federal awards.
Show full finding ▾Hide full finding ▴Lack of Internal Controls over the Preparation of the Schedule of Expenditures and Federal Awards (Significant Deficiency) Federal Program: COVID-19 Education Stabilization Fund (ARP ESSER) – 84.425U Criteria: The School is required to prepare a schedule of expenditures of federal awards in accordance with the Uniform Grant Guidance. Internal controls must be in place to ensure the School properly reports all federal expenditures and related information on this schedule. Condition: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Context: The School failed to provide a Schedule of Expenditures of Federal Awards in accordance with the Uniform Grant Guidance. Cause: The School lacks a system of proper internal controls over the completeness of the information reported on the schedule of expenditures of federal awards. Effect or Potential Effect: The schedule of expenditures of federal awards did not include all federal program expenditures during the fiscal year ended June 30, 2024. Recommendation: We recommend the School institute procedures to ensure that an accurate and complete schedule of expenditures of federal awards is maintained. The School should prepare and update the schedule on an ongoing basis throughout the year. View of Responsible Officials and Planned Corrective Action: The School will institute procedures to ensure that all federal expenditures are identified and accurately reported on the schedule of expenditures of federal awards.
Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges the audit finding related to internal controls over the preparation of the Schedule of Expenditures of Federal Awards. The School recognizes the importance of properly identifying and reporting all federal award expenditures in accordance with the Uniform Guidance. Corrective Action: To address this finding, the School, with assistance from its contracted accounting and management firm, will track federal award revenues and expenditures separately in the general ledger. The School and the contracted accounting and management firm will use appropriate general ledger accounts, grant codes, project codes, or other tracking mechanisms to separately identify federal award activity from state, local, and other non-federal activity. The School, with assistance from the contracted accounting and management firm, will prepare a Schedule of Expenditures of Federal Awards at the end of each fiscal year, as required. The schedule will be prepared using the federal award revenues and expenditures tracked in the general ledger and will be reviewed against available supporting documentation, including grant award documents, reimbursement requests, drawdown records, funding agency reports, and other applicable grant documentation. The School will maintain supporting documentation for the amounts reported on the Schedule of Expenditures of Federal Awards. Management will review the schedule for completeness and accuracy before it is provided to the auditors. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is currently working with the firm on the corrective actions outlined here. The School does not anticipate a single audit requirement moving forward.
During testing it was noted the School purchased fixed assets over the capitalization threshold using ARP ESSER funds for assets which differed from the ones previously approved. No revised budgets were submitted to receive approval for these fixed assets. Additionally, an inventory of the fixed assets was not taken. Cause: There was confusion on the School’s part on needing to submit revised budgets and new pre-approvals for purchasing specific fixed assets that differed from what they were originally approved for. Also, the School was unaware of the inventory requirements. Effect or Potential Effect: Internal controls are not functioning as designed and the School is not in compliance with the equipment and real property management and allowable cost requirements of the program. Questioned Cost: $0 Context: The School was originally approved for specific fixed assets for ARP ESSER capital expenditures. The School then expended the funds on different capital assets which were not previously approved by the Pennsylvania Department of Education. This amounted to ARP ESSER capital expenditures of $89,359.72. An inventory of the fixed assets was not performed. Repeat Finding: This is not a repeat finding. Recommendation: The School should establish procedures to ensure all capital expenditures with grant funding is appropriately approved prior to purchase and property records are maintained in sufficient detail to allow for the adequate tracking of all equipment purchased with grant funds. The School should establish an inventory schedule in compliance with the Equipment and Real Property Management compliance requirements. View of Responsible Officials and Planned Corrective Action: There was confusion on the School’s part of needing revised budgets and new approvals for the change in planned capital expenditures. Often times grant filings were due prior to all instructions being received. Now that the School is fully aware of the capital expenditures requirements this should not occur again. The School was unaware of the required inventory tracking. This should not occur again.
Show full finding ▾Hide full finding ▴Equipment and Real Property Management and Allowable Cost (Significant Deficiency) Federal Program: COVID-19 Education Stabilization Fund (ARP ESSER) – 84.425U Criteria: Pursuant to 2 CFR part 200 section 439, capital expenditures for equipment and other capital expenditures are allowable as direct cost, provided that items with a unit cost of $5,000 or the entity’s capitalization threshold have the prior written approval of the Federal awarding agency or pass-through entity. Furthermore, section 313(d)(1) specifies that property records must be maintained that include a description of the property, a serial or identification number, the source of funding for the property, who holds the title, the acquisition date, and cost of the property. An inventory of the property is required to be taken every two years. Condition: During testing it was noted the School purchased fixed assets over the capitalization threshold using ARP ESSER funds for assets which differed from the ones previously approved. No revised budgets were submitted to receive approval for these fixed assets. Additionally, an inventory of the fixed assets was not taken. Cause: There was confusion on the School’s part on needing to submit revised budgets and new pre-approvals for purchasing specific fixed assets that differed from what they were originally approved for. Also, the School was unaware of the inventory requirements. Effect or Potential Effect: Internal controls are not functioning as designed and the School is not in compliance with the equipment and real property management and allowable cost requirements of the program. Questioned Cost: $0 Context: The School was originally approved for specific fixed assets for ARP ESSER capital expenditures. The School then expended the funds on different capital assets which were not previously approved by the Pennsylvania Department of Education. This amounted to ARP ESSER capital expenditures of $89,359.72. An inventory of the fixed assets was not performed. Repeat Finding: This is not a repeat finding. Recommendation: The School should establish procedures to ensure all capital expenditures with grant funding is appropriately approved prior to purchase and property records are maintained in sufficient detail to allow for the adequate tracking of all equipment purchased with grant funds. The School should establish an inventory schedule in compliance with the Equipment and Real Property Management compliance requirements. View of Responsible Officials and Planned Corrective Action: There was confusion on the School’s part of needing revised budgets and new approvals for the change in planned capital expenditures. Often times grant filings were due prior to all instructions being received. Now that the School is fully aware of the capital expenditures requirements this should not occur again. The School was unaware of the required inventory tracking. This should not occur again.
Description of Finding: During testing it was noted the School purchased fixed assets over the capitalization threshold using ARP ES-SER funds for assets which differed from the ones previously approved. No revised budgets were submitted to receive approval for these fixed assets. Statement of Concurrence or Nonconcurrence: The School acknowledges the findings related to equipment purchases funded with ARP ESSER funds and recognizes the importance of complying with federal procurement, prior approval, inventory, and reporting requirements for equipment and capita lexpenditures. The School understands that capital expensitures for equipment require proper review and, when applicable, prior written approval from the federal awarding agency or pass-thorugh entity before purchase. Corrective Action: To address the finding, the School, with assistance from its contracted accounting and management firm, will strenghen procedures for identifying equipment and capital assests purchases funded with federal funds. The contracted accounting and management firm has a process in place for identifying equipment purhcases funded with federal awards and will assist the School in applying this process to federal grant purchases. Because the contracted accounting and management firm assists the School with the management of its federal grants, the firm will also assist the School with procurement, inventory, and reporting requirements related to federally funded equipment purchases. This sup-port will include reviewing proposed equipment purchases before purchase, identifying whether the purchase is included in an approved grant budget, determining whether budget revisions or prior approvals are required, and helping ensure that required approvals are obtained and documented before the purchase is made. The School will maintain property records for equipment purchased with federal funds. The School will also implement procedures to ensure that a physical inventory of federally funded equipment is performed at least once eve-ry two years, or more frequently if required by the applicable grant or School policy. The results of the inventory will be compared to the property records, and any discrepancies will be researched and resolved in a timely manner. For future federally funded equipment purchases, the School and the contracted accounting and management firm will review the approved grant budget and supporting grant documentation before the purchase is made. If the proposed equipment differs from the items previously approved, the School will submit any required budget revision or request for prior approval to the applicable pass-through entity before proceeding with the purchase.
ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF – ESSER Recipient Data Collection Form OMB PRA Number: OMB No. 1810-0749 was not filed. Cause: The School did not identify the reporting requirement and thus the report was not completed. Effect or Potential Effect: The School was not in compliance with the reporting requirements established by the Department of Education. Questioned Cost: $0 Context: For the testing of the ESSER program, there was only one annual report that was due to be filed for the 2023/2024 fiscal year. Repeat Finding: This is not a repeat finding. Recommendation: As new grants are awarded; the grant agreements and OMB compliance supplement should be reviewed in detail to determine applicable compliance requirements. View of Responsible Officials and Planned Corrective Action: As of March 2026, the annual performance report is being completed by the Business Manager.
Show full finding ▾Hide full finding ▴Reporting (Significant Deficiency) Federal Program: COVID-19 Education Stabilization Fund (ESSER II and ARP ESSER) – 84.425D/U Criteria: The Education Stabilization Fund (ESSER) award requires grantees to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA’s/Governor’s report. Report Title: ESF – ESSER Recipient Data Collection Form OMB PRA Number: OMB No. 1810-0749. Condition: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF – ESSER Recipient Data Collection Form OMB PRA Number: OMB No. 1810-0749 was not filed. Cause: The School did not identify the reporting requirement and thus the report was not completed. Effect or Potential Effect: The School was not in compliance with the reporting requirements established by the Department of Education. Questioned Cost: $0 Context: For the testing of the ESSER program, there was only one annual report that was due to be filed for the 2023/2024 fiscal year. Repeat Finding: This is not a repeat finding. Recommendation: As new grants are awarded; the grant agreements and OMB compliance supplement should be reviewed in detail to determine applicable compliance requirements. View of Responsible Officials and Planned Corrective Action: As of March 2026, the annual performance report is being completed by the Business Manager.
Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report. The School will ensure that the required report is completed and submitted, as applicable, in accordance with the reporting requirements established by the Department of Education and the applicable pass-through entity. To address this finding going forward, the School, with assistance from its contracted accounting and management firm, will review grant agreements, award documents, funding agency communications, and applicable compliance requirements for new and existing federal grants to identify required reports and reporting deadlines. The School and the contracted accounting and management firm will coordinate to ensure that federal grant revenue, expenditures, planned expenditures, and other required data are maintained in a manner that supports timely and accurate reporting. This will include tracking grant activity in the general ledger and retaining supporting documentation needed to complete required grant reports. Management will review required federal grant reports before submission, when applicable, to ensure the reports are complete, accurate, and supported by documentation. Documentation of submission and management review will be retained. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is current-ly working with the firm on the corrective actions outlined here. The School will remit the required reporting as outlined above as soon as possible, but no later than December 31, 2026.
The School did not submit the Single Audit Reporting Package to the FAC or the PDE prior to the March 31, 2025, deadline. Cause: The submission was delayed because the audited financial statements were not completed in a timely manner. Also, ss noted in Finding 2024-002, the School has a significant deficiency in internal control over financial reporting related to the preparation of the Schedule of Expenditures of Federal Awards. Effect or Potential Effect: As a result of the delayed completion of the audited financial statements, the School was unable to meet the FAC and PDE filing deadlines required under 2 CFR §200.512(a), resulting in noncompliance with federal reporting requirements. Questioned Cost: $0 Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School implement procedures to ensure that future Single Audit Reporting Packages are completed and submitted to the FAC and PDE within the required timeframes to maintain compliance with federal reporting requirements. View of Responsible Officials and Planned Corrective Action: Management will coordinate with external auditors to ensure timely completion of the audit and to ensure compliance with 2 CFR §200.512(a) requirements.
Show full finding ▾Hide full finding ▴Federal Program: COVID-19 Education Stabilization Fund (ESSER II and ARP ESSER) – 84.425D/U Criteria: Based on requirements set forth by 2 CFR §200.512(a), the School is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse (FAC) and the Pennsylvania Department of Education (PDE) no later than the earlier of thirty calendar days after the receipt of the auditor's report or nine months after the end to the audit period. Condition: The School did not submit the Single Audit Reporting Package to the FAC or the PDE prior to the March 31, 2025, deadline. Cause: The submission was delayed because the audited financial statements were not completed in a timely manner. Also, ss noted in Finding 2024-002, the School has a significant deficiency in internal control over financial reporting related to the preparation of the Schedule of Expenditures of Federal Awards. Effect or Potential Effect: As a result of the delayed completion of the audited financial statements, the School was unable to meet the FAC and PDE filing deadlines required under 2 CFR §200.512(a), resulting in noncompliance with federal reporting requirements. Questioned Cost: $0 Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School implement procedures to ensure that future Single Audit Reporting Packages are completed and submitted to the FAC and PDE within the required timeframes to maintain compliance with federal reporting requirements. View of Responsible Officials and Planned Corrective Action: Management will coordinate with external auditors to ensure timely completion of the audit and to ensure compliance with 2 CFR §200.512(a) requirements.
Description of Finding: The School did not submit the Single Audit Reporting Package to the FAC or the PDE prior to the March 31, 2025, deadline. Statement of Concurrence or Nonconcurrence: the School acknowledges the finidng related to the late remittance of the Single Audit Reporting Package to the FAC and the PDE. The late submission resulted frm inadequate monitoring of regulatory reporting deadlines and the absence of a formal process for tracking, reviewing, and submitting the Single Audit REporting Package. Responsibilities for completing and submitting the package were not clearly documented, and there was no secondar review to verify that all required submissions had been completed on time. Corrective Action: The School will remit the Single Audit Reporting Package to the FAC and the PDE within 30 days of when the June 30, 2024 audit is completed and issued. The School will retain documentation of the submission and confirmation of receipt. Moving forward the School will develop and maintain a compliance calendar identifying all federal and state reporting. The School will develop written proce-dures outlining the steps for preparing, reviewing, approving, and submitting the Single Audit Reporting Package deadlines, including Single Audit submission requirements. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is cur-rently working with the firm on the corrective actions outlined here. The School will remit the Single Audit Reporting Package to the FAC and the PDE, and develop written policies as outlined above within 30 days from the issuance of the June 30, 2024 audit.
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