FAC Explorer

Audit 12237

FY End
2023-06-30
Total Expended
$36.91M
Findings
4
Programs
17
Organization: Bethlehem Area School District (PA)
Year: 2023 Accepted: 2024-01-18
Auditor: Gorman & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8948 2023-001 - - F
8949 2023-001 - - F
585390 2023-001 - - F
585391 2023-001 - - F

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $1.25M - 0
10.555 National School Lunch Program $523,560 - 0
84.010 Title I Grants to Local Educational Agencies $513,230 Yes 0
84.367 Improving Teacher Quality State Grants $471,612 - 0
84.027 Special Education_grants to States $462,695 - 0
84.425 Education Stabilization Fund $275,302 Yes 0
84.365 English Language Acquisition State Grants $192,559 - 0
84.424 Student Support and Academic Enrichment Program $187,471 - 0
10.559 Summer Food Service Program for Children $139,198 - 0
93.556 Promoting Safe and Stable Families $124,095 - 0
10.582 Fresh Fruit and Vegetable Program $120,740 - 0
93.778 Medical Assistance Program $104,673 - 0
84.041 Impact Aid $78,112 - 0
84.287 Twenty-First Century Community Learning Centers $56,728 - 0
84.173 Special Education_preschool Grants $14,490 - 0
32.009 Emergency Connectivity Fund Program $8,426 - 0
10.649 Pandemic Ebt Administrative Costs $5,950 - 0

Contacts

Name Title Type
KMSVUJZQKJH6 Harry Aristakesian Auditee
6108610500 Hank Miller, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting for all federal awards charged to governmental funds and on the accrual basis of accounting for all federal awards charged to proprietary funds, as contemplated by generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The District did not charge any indirect costs to any of their federal grants and programs during this fiscal year. As such, the District did not use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Bethlehem Area School District under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Bethlehem Area School District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Bethlehem Area School District.
Title: Significant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting for all federal awards charged to governmental funds and on the accrual basis of accounting for all federal awards charged to proprietary funds, as contemplated by generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The District did not charge any indirect costs to any of their federal grants and programs during this fiscal year. As such, the District did not use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting for all federal awards charged to governmental funds and on the accrual basis of accounting for all federal awards charged to proprietary funds, as contemplated by generally accepted accounting principles.
Title: Organization and Scope Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting for all federal awards charged to governmental funds and on the accrual basis of accounting for all federal awards charged to proprietary funds, as contemplated by generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The District did not charge any indirect costs to any of their federal grants and programs during this fiscal year. As such, the District did not use the 10% de minimis cost rate. The District recognized 5.1% of its total general fund revenue in federal awards, 72.0% of its total food service fund revenue, and 100% of its capital project fund revenue.
Title: Indirect Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting for all federal awards charged to governmental funds and on the accrual basis of accounting for all federal awards charged to proprietary funds, as contemplated by generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The District did not charge any indirect costs to any of their federal grants and programs during this fiscal year. As such, the District did not use the 10% de minimis cost rate. The District did not charge any indirect costs to any of their federal grants and programs during this fiscal year. As such, the District did not use the 10% de minimis cost rate.
Title: Program Disclosure Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting for all federal awards charged to governmental funds and on the accrual basis of accounting for all federal awards charged to proprietary funds, as contemplated by generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The District did not charge any indirect costs to any of their federal grants and programs during this fiscal year. As such, the District did not use the 10% de minimis cost rate. 1. The federal awards passed through the Colonial I.U. #20 under the U.S. Department of Education heading, are part of a consortium of participating school districts. In accordance with directions from the Commonwealth of Pennsylvania, these awards are reported on the basic financial statements as local source revenues. 2. The Federal Grants were passed through the following entities in the totals below: "See Notes to the SEFA for table/chart". 3. The District received non-monetary assistance from the U.S. Department of Agriculture of $521,137 in the form of commodities. These commodities are valued at U.S.D.A.’s approximate costs. During the 2022-23 fiscal year, the District used $523,560 in commodities and established a year-end inventory of $2,861 at June 30, 2023. 4. Of the $165,853 of expenditures reported for the Title IV A grant, $182 were incurred in the prior fiscal year. 5. The Medical Access grant passed though the PA Department of Education is reflected as federal source revenue on the basic financial statements; however, pursuant to instructions from the Commonwealth of PA, it is not reported as revenue on the Schedule of Expenditures of Federal Awards: "See Notes to the SEFA for table/chart".

Finding Details

Finding 2023-001
Criteria: According to federal regulations 2CFR Part 200.313(d)(1), Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District was unable to provide documentation to trace technology equipment inventory records to the funding source. Cause: The District does not currently include the source of funding for technology equipment within its property records. Effect: The failure to maintain complete property records could result in deobligation or loss of funding. Context: We asked the District if they could identify within their property records the funding source that was used to purchase the underlying asset(s) and they were unable to do so. Recommendation: We have advised management to resolve the current noncompliance finding by including the funding source for both the current and future property. Views of Responsible Officials and Planned: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures to include this information moving forward. Audit Follow-Up Procedures We did not perform any follow-up procedures since there were no findings from the previous year.
Finding 2023-001
Criteria: According to federal regulations 2CFR Part 200.313(d)(1), Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District was unable to provide documentation to trace technology equipment inventory records to the funding source. Cause: The District does not currently include the source of funding for technology equipment within its property records. Effect: The failure to maintain complete property records could result in deobligation or loss of funding. Context: We asked the District if they could identify within their property records the funding source that was used to purchase the underlying asset(s) and they were unable to do so. Recommendation: We have advised management to resolve the current noncompliance finding by including the funding source for both the current and future property. Views of Responsible Officials and Planned: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures to include this information moving forward. Audit Follow-Up Procedures We did not perform any follow-up procedures since there were no findings from the previous year.
Finding 2023-001
Criteria: According to federal regulations 2CFR Part 200.313(d)(1), Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District was unable to provide documentation to trace technology equipment inventory records to the funding source. Cause: The District does not currently include the source of funding for technology equipment within its property records. Effect: The failure to maintain complete property records could result in deobligation or loss of funding. Context: We asked the District if they could identify within their property records the funding source that was used to purchase the underlying asset(s) and they were unable to do so. Recommendation: We have advised management to resolve the current noncompliance finding by including the funding source for both the current and future property. Views of Responsible Officials and Planned: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures to include this information moving forward. Audit Follow-Up Procedures We did not perform any follow-up procedures since there were no findings from the previous year.
Finding 2023-001
Criteria: According to federal regulations 2CFR Part 200.313(d)(1), Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District was unable to provide documentation to trace technology equipment inventory records to the funding source. Cause: The District does not currently include the source of funding for technology equipment within its property records. Effect: The failure to maintain complete property records could result in deobligation or loss of funding. Context: We asked the District if they could identify within their property records the funding source that was used to purchase the underlying asset(s) and they were unable to do so. Recommendation: We have advised management to resolve the current noncompliance finding by including the funding source for both the current and future property. Views of Responsible Officials and Planned: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures to include this information moving forward. Audit Follow-Up Procedures We did not perform any follow-up procedures since there were no findings from the previous year.