FAC Explorer

Audit 17482

FY End
2022-06-30
Total Expended
$6.21M
Findings
2
Programs
14
Organization: Trinity Area School District (PA)
Year: 2022 Accepted: 2023-03-26
Auditor: Cypher & Cypher Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12602 2022-001 - - I
589044 2022-001 - - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $882,955 Yes 1
10.553 School Breakfast Program $518,531 - 0
84.010 Title I Grants to Local Educational Agencies $513,701 - 0
84.027 Special Education_grants to States $139,280 Yes 0
84.367 Improving Teacher Quality State Grants $90,253 - 0
12.357 Rotc Language and Culture Training Grants $67,567 - 0
93.778 Medical Assistance Program $45,410 - 0
10.559 Summer Food Service Program for Children $41,526 - 0
84.424 Student Support and Academic Enrichment Program $39,038 - 0
10.555 National School Lunch Program $38,261 - 0
32.009 Emergency Connectivity Fund Program $24,107 - 0
10.558 Child and Adult Care Food Program $6,383 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
84.173 Special Education_preschool Grants $2,988 Yes 0

Contacts

Name Title Type
DENVXCRBV1F8 Taylor Hott Auditee
7242232000 Steven J Cypher Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (1)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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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.(2)Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. (1)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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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.(2)Pass-through entity identifying numbers are presented where available.
Title: Food Distribution Accounting Policies: (1)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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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.(2)Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the District had food commodities totaling $3,183 in inventory.

Finding Details

Finding 2022-001
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make a purchase greater than $10,000 to $21,900 without obtaining at least three quotes. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? No questioned cost Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding 2022-001
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make a purchase greater than $10,000 to $21,900 without obtaining at least three quotes. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? No questioned cost Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.