FAC Explorer

Audit 292223

FY End
2023-06-30
Total Expended
$3.71M
Findings
6
Programs
11
Organization: Fleetwood Area School District (PA)
Year: 2023 Accepted: 2024-02-26
Auditor: Herbein + Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370545 2023-001 Significant Deficiency - L
370546 2023-001 Significant Deficiency - L
370547 2023-001 Significant Deficiency - L
946987 2023-001 Significant Deficiency - L
946988 2023-001 Significant Deficiency - L
946989 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $361,924 - 0
10.553 School Breakfast Program $139,724 - 0
84.425 Education Stabilization Fund $109,300 Yes 1
10.555 National School Lunch Program $90,049 - 0
84.367 Supporting Effective Instruction State Grant $60,869 - 0
84.027 Special Education_grants to States $49,874 - 0
84.424 Student Support and Academic Enrichment Program $28,815 - 0
97.036 Covid-19 - Public Assistance Grants $16,938 - 0
84.365 English Language Acquisition State Grants $13,955 - 0
84.173 Special Education_preschool Grants $10,640 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
PCAGBFL6M8B4 Heidi Orth Auditee
6109448111 Linda Himeback Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustment or credits made in the normal course of business amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the De Minimis rate for indirect costs. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Fleetwood Area School District under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Fleetwood Area School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Fleetwood Area School District.
Title: FOOD COMMODITIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustment or credits made in the normal course of business amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the De Minimis rate for indirect costs. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the District has $1,099 of food commodity inventory.

Finding Details

Finding 2023-001
Federal Program U.S. Department of Education - passed through Pennsylvania Department of Education ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund, contract #200-21-0147 ALN 84.425U - COVID-19 - American Rescue Plan Elementary & Secondary School Emergency Relief, contract #223-21-0147 and #225-21-0147 Criteria The U.S. Department of Education (“USDE”) requires all local education entities receiving Elementary and Secondary School Emergency Relief (“ESSER”) funds to report on the use of the funds annually. The District was required to submit the ESSER Funding Status Report for the 2021-2022 school year to the Pennsylvania Department of Education (“PDE”). Condition The District completed and submitted the report to PDE, however, there was incorrect data for the amounts expended included in the report. Cause The process for completion and review of the financial information reported did not include verification of the expenditures to the information in the general ledger and what was reported on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2022. Effect Incorrect financial information included in the 2021-2022 report received by PDE who subsequently submitted the information to USDE. Questioned Costs None. Context Total expenditures reported under ESSER II were $949,657 while actual expenditures were $988,564. Additionally, no expenditures were reported under ARP ESSER reserve awards and ARP ESSER mandatory subgrants while actual expenditures were $89,016 and $324,872, respectively. Repeat Finding No. Recommendation We recommend the District review their process for obtaining the financial information included in the annual ESSER Funding Status Report and to have involvement from the business office for the review and approval of the financial information being reported before submission. General ledger reports from the financial software should be utilized with totals agreeing to what is reported on the Schedule of Expenditures of Federal Awards. Management Response See corrective action plan included in this report package.
Finding 2023-001
Federal Program U.S. Department of Education - passed through Pennsylvania Department of Education ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund, contract #200-21-0147 ALN 84.425U - COVID-19 - American Rescue Plan Elementary & Secondary School Emergency Relief, contract #223-21-0147 and #225-21-0147 Criteria The U.S. Department of Education (“USDE”) requires all local education entities receiving Elementary and Secondary School Emergency Relief (“ESSER”) funds to report on the use of the funds annually. The District was required to submit the ESSER Funding Status Report for the 2021-2022 school year to the Pennsylvania Department of Education (“PDE”). Condition The District completed and submitted the report to PDE, however, there was incorrect data for the amounts expended included in the report. Cause The process for completion and review of the financial information reported did not include verification of the expenditures to the information in the general ledger and what was reported on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2022. Effect Incorrect financial information included in the 2021-2022 report received by PDE who subsequently submitted the information to USDE. Questioned Costs None. Context Total expenditures reported under ESSER II were $949,657 while actual expenditures were $988,564. Additionally, no expenditures were reported under ARP ESSER reserve awards and ARP ESSER mandatory subgrants while actual expenditures were $89,016 and $324,872, respectively. Repeat Finding No. Recommendation We recommend the District review their process for obtaining the financial information included in the annual ESSER Funding Status Report and to have involvement from the business office for the review and approval of the financial information being reported before submission. General ledger reports from the financial software should be utilized with totals agreeing to what is reported on the Schedule of Expenditures of Federal Awards. Management Response See corrective action plan included in this report package.
Finding 2023-001
Federal Program U.S. Department of Education - passed through Pennsylvania Department of Education ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund, contract #200-21-0147 ALN 84.425U - COVID-19 - American Rescue Plan Elementary & Secondary School Emergency Relief, contract #223-21-0147 and #225-21-0147 Criteria The U.S. Department of Education (“USDE”) requires all local education entities receiving Elementary and Secondary School Emergency Relief (“ESSER”) funds to report on the use of the funds annually. The District was required to submit the ESSER Funding Status Report for the 2021-2022 school year to the Pennsylvania Department of Education (“PDE”). Condition The District completed and submitted the report to PDE, however, there was incorrect data for the amounts expended included in the report. Cause The process for completion and review of the financial information reported did not include verification of the expenditures to the information in the general ledger and what was reported on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2022. Effect Incorrect financial information included in the 2021-2022 report received by PDE who subsequently submitted the information to USDE. Questioned Costs None. Context Total expenditures reported under ESSER II were $949,657 while actual expenditures were $988,564. Additionally, no expenditures were reported under ARP ESSER reserve awards and ARP ESSER mandatory subgrants while actual expenditures were $89,016 and $324,872, respectively. Repeat Finding No. Recommendation We recommend the District review their process for obtaining the financial information included in the annual ESSER Funding Status Report and to have involvement from the business office for the review and approval of the financial information being reported before submission. General ledger reports from the financial software should be utilized with totals agreeing to what is reported on the Schedule of Expenditures of Federal Awards. Management Response See corrective action plan included in this report package.
Finding 2023-001
Federal Program U.S. Department of Education - passed through Pennsylvania Department of Education ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund, contract #200-21-0147 ALN 84.425U - COVID-19 - American Rescue Plan Elementary & Secondary School Emergency Relief, contract #223-21-0147 and #225-21-0147 Criteria The U.S. Department of Education (“USDE”) requires all local education entities receiving Elementary and Secondary School Emergency Relief (“ESSER”) funds to report on the use of the funds annually. The District was required to submit the ESSER Funding Status Report for the 2021-2022 school year to the Pennsylvania Department of Education (“PDE”). Condition The District completed and submitted the report to PDE, however, there was incorrect data for the amounts expended included in the report. Cause The process for completion and review of the financial information reported did not include verification of the expenditures to the information in the general ledger and what was reported on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2022. Effect Incorrect financial information included in the 2021-2022 report received by PDE who subsequently submitted the information to USDE. Questioned Costs None. Context Total expenditures reported under ESSER II were $949,657 while actual expenditures were $988,564. Additionally, no expenditures were reported under ARP ESSER reserve awards and ARP ESSER mandatory subgrants while actual expenditures were $89,016 and $324,872, respectively. Repeat Finding No. Recommendation We recommend the District review their process for obtaining the financial information included in the annual ESSER Funding Status Report and to have involvement from the business office for the review and approval of the financial information being reported before submission. General ledger reports from the financial software should be utilized with totals agreeing to what is reported on the Schedule of Expenditures of Federal Awards. Management Response See corrective action plan included in this report package.
Finding 2023-001
Federal Program U.S. Department of Education - passed through Pennsylvania Department of Education ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund, contract #200-21-0147 ALN 84.425U - COVID-19 - American Rescue Plan Elementary & Secondary School Emergency Relief, contract #223-21-0147 and #225-21-0147 Criteria The U.S. Department of Education (“USDE”) requires all local education entities receiving Elementary and Secondary School Emergency Relief (“ESSER”) funds to report on the use of the funds annually. The District was required to submit the ESSER Funding Status Report for the 2021-2022 school year to the Pennsylvania Department of Education (“PDE”). Condition The District completed and submitted the report to PDE, however, there was incorrect data for the amounts expended included in the report. Cause The process for completion and review of the financial information reported did not include verification of the expenditures to the information in the general ledger and what was reported on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2022. Effect Incorrect financial information included in the 2021-2022 report received by PDE who subsequently submitted the information to USDE. Questioned Costs None. Context Total expenditures reported under ESSER II were $949,657 while actual expenditures were $988,564. Additionally, no expenditures were reported under ARP ESSER reserve awards and ARP ESSER mandatory subgrants while actual expenditures were $89,016 and $324,872, respectively. Repeat Finding No. Recommendation We recommend the District review their process for obtaining the financial information included in the annual ESSER Funding Status Report and to have involvement from the business office for the review and approval of the financial information being reported before submission. General ledger reports from the financial software should be utilized with totals agreeing to what is reported on the Schedule of Expenditures of Federal Awards. Management Response See corrective action plan included in this report package.
Finding 2023-001
Federal Program U.S. Department of Education - passed through Pennsylvania Department of Education ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund, contract #200-21-0147 ALN 84.425U - COVID-19 - American Rescue Plan Elementary & Secondary School Emergency Relief, contract #223-21-0147 and #225-21-0147 Criteria The U.S. Department of Education (“USDE”) requires all local education entities receiving Elementary and Secondary School Emergency Relief (“ESSER”) funds to report on the use of the funds annually. The District was required to submit the ESSER Funding Status Report for the 2021-2022 school year to the Pennsylvania Department of Education (“PDE”). Condition The District completed and submitted the report to PDE, however, there was incorrect data for the amounts expended included in the report. Cause The process for completion and review of the financial information reported did not include verification of the expenditures to the information in the general ledger and what was reported on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2022. Effect Incorrect financial information included in the 2021-2022 report received by PDE who subsequently submitted the information to USDE. Questioned Costs None. Context Total expenditures reported under ESSER II were $949,657 while actual expenditures were $988,564. Additionally, no expenditures were reported under ARP ESSER reserve awards and ARP ESSER mandatory subgrants while actual expenditures were $89,016 and $324,872, respectively. Repeat Finding No. Recommendation We recommend the District review their process for obtaining the financial information included in the annual ESSER Funding Status Report and to have involvement from the business office for the review and approval of the financial information being reported before submission. General ledger reports from the financial software should be utilized with totals agreeing to what is reported on the Schedule of Expenditures of Federal Awards. Management Response See corrective action plan included in this report package.