FAC Explorer

Audit 21657

FY End
2022-06-30
Total Expended
$77.27M
Findings
10
Programs
19
Organization: Allentown School District (PA)
Year: 2022 Accepted: 2023-06-28
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22433 2022-001 Material Weakness Yes A
22434 2022-001 Material Weakness Yes A
22435 2022-001 Material Weakness Yes A
22436 2022-001 Material Weakness Yes A
22437 2022-001 Material Weakness Yes A
598875 2022-001 Material Weakness Yes A
598876 2022-001 Material Weakness Yes A
598877 2022-001 Material Weakness Yes A
598878 2022-001 Material Weakness Yes A
598879 2022-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $10.01M Yes 0
10.555 National School Lunch Program $8.94M Yes 1
84.027 Special Education_grants to States $3.09M Yes 0
10.553 School Breakfast Program $2.31M Yes 1
84.367 Improving Teacher Quality State Grants $901,723 - 0
93.558 Temporary Assistance for Needy Families $600,126 - 0
84.365 English Language Acquisition State Grants $448,389 - 0
84.424 Student Support and Academic Enrichment Program $319,234 - 0
84.287 Twenty-First Century Community Learning Centers $277,480 - 0
10.559 Summer Food Service Program for Children $189,864 Yes 1
10.558 Child and Adult Care Food Program $164,979 - 0
84.425 Education Stabilization Fund $145,332 - 0
93.778 Medical Assistance Program $145,227 - 0
12.357 Rotc Language and Culture Training Grants $135,553 - 0
93.556 Promoting Safe and Stable Families $133,249 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $71,262 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $20,398 - 0
84.173 Special Education_preschool Grants $9,680 Yes 0
10.649 Pandemic Ebt Administrative Costs $5,814 - 0

Contacts

Name Title Type
YVMSJ93LHNC6 Diane Richards Auditee
4847654011 Jeffrey Weiss Auditor
No contacts on file

Notes to SEFA

Title: Nonmonetary Federal Awards - Donated Commodities Accounting Policies: The schedule of expenditures of federal awards reflects federal expenditures forall individual grants that were active during the fiscal year.The District uses the modified accrual method of recording transactions except asnoted for the accounting of donated commodities in "Nonmonetary Federal Awards - Donated Commodities". Revenues arerecorded when measurable and available. Expenditures are recorded when incurred. The District has not passed any federal awards through to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Commonwealth of Pennsylvania distributes federal surplus food to institutions(schools, hospitals, and prisons) and to the needy. Expenditures reported in theschedule of expenditures of federal awards under ALN 10.555 represent surplus foodconsumed by the District during the 2021-2022 fiscal year. The District has foodcommodities totaling $26,884 in inventory as of June 30, 2022.
Title: Access Program Accounting Policies: The schedule of expenditures of federal awards reflects federal expenditures forall individual grants that were active during the fiscal year.The District uses the modified accrual method of recording transactions except asnoted for the accounting of donated commodities in "Nonmonetary Federal Awards - Donated Commodities". Revenues arerecorded when measurable and available. Expenditures are recorded when incurred. The District has not passed any federal awards through to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The ACCESS Program is a medical assistance program that reimburses localeducational agencies for direct eligible health-related services provided to enrolledspecial needs students. Reimbursements are federal source revenues but areclassified as fee-for-service and are not considered federal financial assistance.The amount of ACCESS funding recognized for the year ended June 30, 2022 was$1,058,677.
Title: ARRA Program Accounting Policies: The schedule of expenditures of federal awards reflects federal expenditures forall individual grants that were active during the fiscal year.The District uses the modified accrual method of recording transactions except asnoted for the accounting of donated commodities in "Nonmonetary Federal Awards - Donated Commodities". Revenues arerecorded when measurable and available. Expenditures are recorded when incurred. The District has not passed any federal awards through to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Qualified School Construction Bond Program ("QSCB") and Qualified ZoneAcademy Program ("QZAB") were authorized through the American Recovery andReinvestment Tax Act ("ARRA"). These ARRA-funded programs are not covered bythe single audit requirements and are not required to be included in the schedule ofexpenditures of federal awards ("SEFA") or in the determination of major programs.The total amount of federal subsidy reimbursements received totaled $869,184 forthe year ended June 30, 2022.

Finding Details

Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.
Finding 2022-001
U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.