Audit 15527

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

Finding 2023-01 Monthly and Annual Financial Reconciliation and Year End Closing Procedures Material Weakness in Internal Control Condition: During our audit procedures we noted that timely and complete monthly and annual financial account reconciliations did not take place during 2022-2023. This resulted in a backlog of transactions and journal entries that were not posted to the District’s accounting software. As a result, timely and complete financial information was not available for management and the Board of Directors to make well informed business decisions. Criteria: Statement on auditing Standards No. 115 "Communicating Internal Control Related Matters Identified in an Audit" ("SAS 115") focuses on how the auditor communicates matters related to internal controls to the client. One area SAS 115 emphasizes is internal control over financial reporting. Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis.Cause: The District did not properly follow its procedures of reconciling and closing its financial records on a monthly and annual basis. Effect: Errors and/or fraud can occur and not be detected and corrected on a timely basis. Although material errors were identified and adjusted during our audit procedures, no instances of fraud were detected as a result of our audit.Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Recommendation: Implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.

2023-02 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173 Significant Deficiency Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.