Audit 15346

Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistance Listing No. 84.425U; Awards No. 200-210670 and 181-212558, respectively; Grant period – Year ended June 30, 2023 Criteria: The School is a subrecipient of the Commonwealth of Pennsylvania and is not required to submit Federal Financial Reports (FFR). Per the Award Agreement Reporting section, the “Grantee shall submit any required program and or fiscal reports that are designated by the Department and/or federal awarding agencies for the purpose of determining program outcomes and compliance. During the life of this Agreement, unless otherwise provided in Program Guidelines, Grantee shall submit the following financial reports to the Comptroller’s Office or the Department: 1. Reconciliation of Cash on Hand Quarterly Report PDE Form No. 2030, and 2. Final Expenditure Report Condition: Adequate documentation used to prepare individual quarterly reports, PDE Form No. 2030 was not maintained. Cause: Quarterly reports could not be reconciled to quarterly financial records. Effect: The quarterly reports were not fully supported by the financial records. Questioned Costs: None. Context: During compliance testing, we noted that the School was required to submit quarterly reports (PDE Form No. 2030) to the Commonwealth of Pennsylvania. Although the final numbers for the grants were adjusted subsequent to the fourth quarter submission and this will be included in the final expenditure report, submissions completed during the fiscal year were not supported by adequate financial records. Identification of Repeat Finding: Reported as 2022-001 Auditor’s Recommendation: The School should develop policies to ensure that the quarterly reports are based on actual general ledger activity for the quarter.

Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistance Listing No. 84.425U; Awards No. 200-210670 and 181-212558, respectively; Grant period – Year ended June 30, 2023 Criteria: The School is a subrecipient of the Commonwealth of Pennsylvania and is not required to submit Federal Financial Reports (FFR). Per the Award Agreement Reporting section, the “Grantee shall submit any required program and or fiscal reports that are designated by the Department and/or federal awarding agencies for the purpose of determining program outcomes and compliance. During the life of this Agreement, unless otherwise provided in Program Guidelines, Grantee shall submit the following financial reports to the Comptroller’s Office or the Department: 1. Reconciliation of Cash on Hand Quarterly Report PDE Form No. 2030, and 2. Final Expenditure Report Condition: Adequate documentation used to prepare individual quarterly reports, PDE Form No. 2030 was not maintained. Cause: Quarterly reports could not be reconciled to quarterly financial records. Effect: The quarterly reports were not fully supported by the financial records. Questioned Costs: None. Context: During compliance testing, we noted that the School was required to submit quarterly reports (PDE Form No. 2030) to the Commonwealth of Pennsylvania. Although the final numbers for the grants were adjusted subsequent to the fourth quarter submission and this will be included in the final expenditure report, submissions completed during the fiscal year were not supported by adequate financial records. Identification of Repeat Finding: Reported as 2022-001 Auditor’s Recommendation: The School should develop policies to ensure that the quarterly reports are based on actual general ledger activity for the quarter.

Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistance Listing No. 84.425U; Awards No. 200-210670 and 181-212558, respectively; Grant period – Year ended June 30, 2023 Criteria: The School is a subrecipient of the Commonwealth of Pennsylvania and is not required to submit Federal Financial Reports (FFR). Per the Award Agreement Reporting section, the “Grantee shall submit any required program and or fiscal reports that are designated by the Department and/or federal awarding agencies for the purpose of determining program outcomes and compliance. During the life of this Agreement, unless otherwise provided in Program Guidelines, Grantee shall submit the following financial reports to the Comptroller’s Office or the Department: 1. Reconciliation of Cash on Hand Quarterly Report PDE Form No. 2030, and 2. Final Expenditure Report Condition: Adequate documentation used to prepare individual quarterly reports, PDE Form No. 2030 was not maintained. Cause: Quarterly reports could not be reconciled to quarterly financial records. Effect: The quarterly reports were not fully supported by the financial records. Questioned Costs: None. Context: During compliance testing, we noted that the School was required to submit quarterly reports (PDE Form No. 2030) to the Commonwealth of Pennsylvania. Although the final numbers for the grants were adjusted subsequent to the fourth quarter submission and this will be included in the final expenditure report, submissions completed during the fiscal year were not supported by adequate financial records. Identification of Repeat Finding: Reported as 2022-001 Auditor’s Recommendation: The School should develop policies to ensure that the quarterly reports are based on actual general ledger activity for the quarter.

Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistance Listing No. 84.425U; Awards No. 200-210670 and 181-212558, respectively; Grant period – Year ended June 30, 2023 Criteria: The School is a subrecipient of the Commonwealth of Pennsylvania and is not required to submit Federal Financial Reports (FFR). Per the Award Agreement Reporting section, the “Grantee shall submit any required program and or fiscal reports that are designated by the Department and/or federal awarding agencies for the purpose of determining program outcomes and compliance. During the life of this Agreement, unless otherwise provided in Program Guidelines, Grantee shall submit the following financial reports to the Comptroller’s Office or the Department: 1. Reconciliation of Cash on Hand Quarterly Report PDE Form No. 2030, and 2. Final Expenditure Report Condition: Adequate documentation used to prepare individual quarterly reports, PDE Form No. 2030 was not maintained. Cause: Quarterly reports could not be reconciled to quarterly financial records. Effect: The quarterly reports were not fully supported by the financial records. Questioned Costs: None. Context: During compliance testing, we noted that the School was required to submit quarterly reports (PDE Form No. 2030) to the Commonwealth of Pennsylvania. Although the final numbers for the grants were adjusted subsequent to the fourth quarter submission and this will be included in the final expenditure report, submissions completed during the fiscal year were not supported by adequate financial records. Identification of Repeat Finding: Reported as 2022-001 Auditor’s Recommendation: The School should develop policies to ensure that the quarterly reports are based on actual general ledger activity for the quarter.