CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
Education Stabilization Funds were used for capital expenditures without obtaining prior approval from the pass-through entity, the Pennsylvania Department of Education (PDE).
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section F., “Equipment/Real Property Management,” with prior approval by the pass-through entity, subrecipients may use Education Stabilization Funds for improvements to buildings or for equipment that meet the overall purpose of the Education Stabilization Fund program.
CAUSE:
The District personnel responsible for submitting the grant applications for Education Stabilization Funds were not aware of the requirement to obtain prior approval from PDE for improvements and equipment.
EFFECT:
The error resulted in potential unallowed costs for the amounts the District expended on building improvements and equipment.
QUESTIONED COSTS:
$127,548
PROPER PERSPECTIVE (SAMPLING):
100% of the non-payroll and benefit expenditures greater than $5,000 (federal per-unit threshold) were selected for testing. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.
CONDITION:
The District’s internal control over compliance failed to prevent non-compliance with the Equipment/Real Property Management requirements applicable to the Education Stabilization Fund (see Compliance Finding #2023-006).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including those for Equipment/Real Property Management, as discussed in Compliance Finding #2023-006.
CAUSE:
The cause of the internal control deficiency was a lack of management oversight of the District personnel involved with federal programs, as well as the failure to monitor communications from the oversight agency.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Equipment/Real Property Management requirements of the Education Stabilization Fund (specifically obtaining pre-approval for projects).
RECOMMENDATION:
We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed timely.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress, as well as monitoring and responding to communications from the Pennsylvania Department of Education.