FAC Explorer

Audit 20032

FY End
2022-06-30
Total Expended
$4.12M
Findings
2
Programs
13
Organization: Huntingdon Area School District (PA)
Year: 2022 Accepted: 2023-03-26
Auditor: Young Oakes Brown & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20141 2022-003 Significant Deficiency - I
596583 2022-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $888,671 - 0
84.010 Title I Grants to Local Educational Agencies $594,796 - 0
32.009 Covid-19 - Emergency Connectivity Fund Program $495,376 Yes 1
10.553 School Breakfast Program $303,792 - 0
84.367 Improving Teacher Quality State Grants $76,881 - 0
84.424 Student Support and Academic Enrichment Program $45,703 - 0
84.425 Covid-19 - Education Stabilization Fund $34,650 Yes 0
84.027 Special Education_grants to States $30,000 - 0
93.778 Medical Assistance Program $18,168 - 0
84.027 Covid-19 - Special Education_grants to States $16,174 - 0
84.173 Special Education_preschool Grants $6,180 - 0
10.555 Covid-19 - National School Lunch Program $1,708 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
KPA2ECH2JDP6 Matthew R. Gibson, Mba Auditee
8146412120 David M. Scott, CPA Auditor
No contacts on file

Notes to SEFA

Title: In-Kind Federal Support Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project. 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. The Huntingdon Area School District has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. USDA Donated Commodities are valued at market value, which represents the costs to replace those commodities.

Finding Details

Finding 2022-003
Significant Deficiency in Internal Control Over Compliance Finding 2022-003 Procurement Condition The district did not adhere to the appropriate procurement methods for certain purchases. Criteria State and, therefore, federal regulations require that for purchases of $21,900 or more, procurement should be made using the competitive sealed bids method. Cause For two purchases, the district obtained quotes instead of using the competitive sealed bids method. Effect Not using the appropriate procurement method, could lead to the district not obtaining the most advantageous prices for the purchase of goods or services. Recommendation We recommend that the district adhere to state and federal regulations. Auditee Response Management understands and concurs with the aforementioned findings. The Business Manager will provide updated procurement regulations to those responsible for making purchases. The Business Manager will implement processes to identify all purchases that would require specific procurement methods.
Finding 2022-003
Significant Deficiency in Internal Control Over Compliance Finding 2022-003 Procurement Condition The district did not adhere to the appropriate procurement methods for certain purchases. Criteria State and, therefore, federal regulations require that for purchases of $21,900 or more, procurement should be made using the competitive sealed bids method. Cause For two purchases, the district obtained quotes instead of using the competitive sealed bids method. Effect Not using the appropriate procurement method, could lead to the district not obtaining the most advantageous prices for the purchase of goods or services. Recommendation We recommend that the district adhere to state and federal regulations. Auditee Response Management understands and concurs with the aforementioned findings. The Business Manager will provide updated procurement regulations to those responsible for making purchases. The Business Manager will implement processes to identify all purchases that would require specific procurement methods.