U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.