FAC Explorer

Audit 12529

FY End
2023-06-30
Total Expended
$2.21M
Findings
10
Programs
10
Organization: Northwestern Lehigh School District (PA)
Year: 2023 Accepted: 2024-01-19
Auditor: Gorman & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9154 2023-001 - - F
9155 2023-001 - - F
9156 2023-001 - - F
9157 2023-001 - - F
9158 2023-001 - - F
585596 2023-001 - - F
585597 2023-001 - - F
585598 2023-001 - - F
585599 2023-001 - - F
585600 2023-001 - - F

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $281,228 - 0
84.367 Improving Teacher Quality State Grants $54,180 - 0
10.555 National School Lunch Program $26,613 - 0
10.553 School Breakfast Program $21,666 - 0
84.424 Student Support and Academic Enrichment Program $16,070 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $10,295 - 0
84.425 Education Stabilization Fund $9,907 Yes 1
84.173 Special Education_preschool Grants $2,178 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.027 Special Education_grants to States $0 - 0

Contacts

Name Title Type
GDG7JPX3DDL7 Christie Steigerwalt Auditee
6102988861 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 accounting principles, generally accepted in the United States of America. 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 Northwestern Lehigh 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 Northwestern Lehigh School District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Northwestern Lehigh 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 accounting principles, generally accepted in the United States of America. 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 accounting principles, generally accepted in the United States of America.
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 accounting principles, generally accepted in the United States of America. 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 3.5% of its total general fund revenue in federal awards, and 46.1% of its total enterprise 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 accounting principles, generally accepted in the United States of America. 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 accounting principles, generally accepted in the United States of America. 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 Carbon-Lehigh Intermediate Unit, under the U.S. Department of Education heading, is 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 revenue. 2. The Federal Grants were passed through the following entities in the totals below: "See Notes to the SEFA for chart/table." 3. The District received non-monetary assistance from the U.S. Department of Agriculture of $53,350 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 $26,613 in commodities and established a year-end inventory of $42,474 at June 30, 2023. 4. The Transportation Access passed through the Carbon-Lehigh I.U. is reflected as federal local source revenue on the basic financial statements; however, pursuant to instructions from the Commonwealth of PA, it is not reported revenue on the Schedule of Federal Awards. 5. During the 2022-23, the District received $10,295 of monetary assistance to help the District response to and recover from COVID-19 in 2020. The Schedule of Expenditures of Federal Awards reflects $10,295 of revenue and $10,295 of expenditures incurred and paid arose during the 2020-21 fiscal year. 6. The amount of ESSER II expenditures reported on the Schedule of Expenditures of Federal Awards, for the 2022-23 fiscal year, was overstated by $14,000. The opening accrual on 7/1/2022 has been reduced by $14,000 to account for the changes needed on the prior year's Schedule of Expenditures of Federal Awards: "See Notes to the SEFA for chart/table".

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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures 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 updating the current property records to include the funding source and to continue doing so moving forward. Views of Responsible Officials: The District agrees with the finding and will update the current property records to include the grant funding and source and will implement procedures moving forward. Audit Follow-Up Procedures We did not perform any follow-up procedures since there were no findings from the previous year