FAC Explorer

Audit 15080

FY End
2023-06-30
Total Expended
$5.47M
Findings
8
Programs
11
Organization: Susquehanna Township School District (PA)
Year: 2023 Accepted: 2024-02-01
Auditor: Boyer & Ritter LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11275 2023-001 - Yes I
11276 2023-001 - Yes I
11277 2023-001 - Yes I
11278 2023-001 - Yes I
587717 2023-001 - Yes I
587718 2023-001 - Yes I
587719 2023-001 - Yes I
587720 2023-001 - Yes I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $749,021 - 0
10.553 School Breakfast Program $427,361 - 0
10.555 National School Lunch Program $157,913 - 0
84.367 Improving Teacher Quality State Grants $84,063 - 0
84.424 Student Support and Academic Enrichment Program $46,770 - 0
93.778 Medical Assistance Program $26,032 - 0
84.365 English Language Acquisition State Grants $19,748 - 0
84.425 Education Stabilization Fund $14,494 Yes 1
84.027 Special Education_grants to States $2,400 - 0
84.173 Special Education_preschool Grants $1,799 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
K8Z7SJSLM7Q1 Oslwen Anderson, Jr. Auditee
7176575100 Jeremy D. Medernach Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Revenue is recognized when earned, and expenses are recognized when incurred. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de Minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the Federal-grant activity of the 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 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 the Susquehanna Township School District, it is not intended to and does not present the financial position, changes in net position or cash flows of the Susquehanna Township School District.
Title: Access Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Revenue is recognized when earned, and expenses are recognized when incurred. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de Minimis indirect cost rate as allowed under the Uniform Guidance. The ACCESS Program is a medical assistance program that reimburses local education agencies for direct, eligible health-related services provided to enrolled special needs students. ACCESS reimbursements are federal monies but are classified as fee-for-service revenues and are not considered federal financial assistance and are not included on the Schedule. The amount of ACCESS funding expended, but not included on the Schedule for the year ended June 30, 2023, was $200,000.

Finding Details

Finding 2023-001
View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. On June 15, 2023, business office representatives met with staff members potentially involved with procurements that may be federally funded. The business manager reviewed the newly established protocol developed to assist with compliance with all in attendance. The protocol was officially deployed on July 1, 2023, but unfortunately was not in place during the 22-23 FY. It is noted that one-half of the 22-23 FY was already over at the time the district received notification of this initial finding.
Finding 2023-001
View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. On June 15, 2023, business office representatives met with staff members potentially involved with procurements that may be federally funded. The business manager reviewed the newly established protocol developed to assist with compliance with all in attendance. The protocol was officially deployed on July 1, 2023, but unfortunately was not in place during the 22-23 FY. It is noted that one-half of the 22-23 FY was already over at the time the district received notification of this initial finding.
Finding 2023-001
View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. On June 15, 2023, business office representatives met with staff members potentially involved with procurements that may be federally funded. The business manager reviewed the newly established protocol developed to assist with compliance with all in attendance. The protocol was officially deployed on July 1, 2023, but unfortunately was not in place during the 22-23 FY. It is noted that one-half of the 22-23 FY was already over at the time the district received notification of this initial finding.
Finding 2023-001
View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. On June 15, 2023, business office representatives met with staff members potentially involved with procurements that may be federally funded. The business manager reviewed the newly established protocol developed to assist with compliance with all in attendance. The protocol was officially deployed on July 1, 2023, but unfortunately was not in place during the 22-23 FY. It is noted that one-half of the 22-23 FY was already over at the time the district received notification of this initial finding.
Finding 2023-001
View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. On June 15, 2023, business office representatives met with staff members potentially involved with procurements that may be federally funded. The business manager reviewed the newly established protocol developed to assist with compliance with all in attendance. The protocol was officially deployed on July 1, 2023, but unfortunately was not in place during the 22-23 FY. It is noted that one-half of the 22-23 FY was already over at the time the district received notification of this initial finding.
Finding 2023-001
View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. On June 15, 2023, business office representatives met with staff members potentially involved with procurements that may be federally funded. The business manager reviewed the newly established protocol developed to assist with compliance with all in attendance. The protocol was officially deployed on July 1, 2023, but unfortunately was not in place during the 22-23 FY. It is noted that one-half of the 22-23 FY was already over at the time the district received notification of this initial finding.
Finding 2023-001
View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. On June 15, 2023, business office representatives met with staff members potentially involved with procurements that may be federally funded. The business manager reviewed the newly established protocol developed to assist with compliance with all in attendance. The protocol was officially deployed on July 1, 2023, but unfortunately was not in place during the 22-23 FY. It is noted that one-half of the 22-23 FY was already over at the time the district received notification of this initial finding.
Finding 2023-001
View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. On June 15, 2023, business office representatives met with staff members potentially involved with procurements that may be federally funded. The business manager reviewed the newly established protocol developed to assist with compliance with all in attendance. The protocol was officially deployed on July 1, 2023, but unfortunately was not in place during the 22-23 FY. It is noted that one-half of the 22-23 FY was already over at the time the district received notification of this initial finding.