COVID-19 Education Stabilization Fund - Assistance Listing 84.425D and 84.425U passed through the Pennsylvania Department of Education; Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: In accordance with Title 2 CFR Section 200.431(c) of the Uniform Guidance, fringe benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the employees whose salaries and wages are chargeable to such federal awards and other activities. Condition: Benefits charged to federal programs included Public School Employees’ Retirement System (PSERS) employer contribution expenditures that were reimbursed by a state subsidy. Cause: The system generated payroll report that identifies federally funded staff did not properly reduce federal allocations for amounts reimbursed by the state subsidy. Effect: Failure to properly deduct the PSERS reimbursement portion allocated to federal awards is a duplication of benefits which can result in a loss of funding. Questioned Costs: Total known questioned costs of $72,697 as indicated below: • COVID-19 Education Stabilization Fund - Assistance Listing 84.425D - $8,294 • COVID-19 Education Stabilization Fund - Assistance Listing 84.425U - $34,485 • Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 - $29,918 Perspective Information: Total PSERS employer contribution expenditures charged to these federal awards were $144,098. The state subsidy reimbursed the District for approximately 50 percent of these expenditures for a total of $72,697. Identification of Repeat Findings: Not applicable. Recommendation: The District should ensure that PSERS employer contribution expenditures charged to federal awards are reduced for amounts reimbursed by other funding sources. 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 84.425D and 84.425U passed through the Pennsylvania Department of Education; Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: In accordance with Title 2 CFR Section 200.431(c) of the Uniform Guidance, fringe benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the employees whose salaries and wages are chargeable to such federal awards and other activities. Condition: Benefits charged to federal programs included Public School Employees’ Retirement System (PSERS) employer contribution expenditures that were reimbursed by a state subsidy. Cause: The system generated payroll report that identifies federally funded staff did not properly reduce federal allocations for amounts reimbursed by the state subsidy. Effect: Failure to properly deduct the PSERS reimbursement portion allocated to federal awards is a duplication of benefits which can result in a loss of funding. Questioned Costs: Total known questioned costs of $72,697 as indicated below: • COVID-19 Education Stabilization Fund - Assistance Listing 84.425D - $8,294 • COVID-19 Education Stabilization Fund - Assistance Listing 84.425U - $34,485 • Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 - $29,918 Perspective Information: Total PSERS employer contribution expenditures charged to these federal awards were $144,098. The state subsidy reimbursed the District for approximately 50 percent of these expenditures for a total of $72,697. Identification of Repeat Findings: Not applicable. Recommendation: The District should ensure that PSERS employer contribution expenditures charged to federal awards are reduced for amounts reimbursed by other funding sources. 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 84.425D and 84.425U passed through the Pennsylvania Department of Education; Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: In accordance with Title 2 CFR Section 200.431(c) of the Uniform Guidance, fringe benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the employees whose salaries and wages are chargeable to such federal awards and other activities. Condition: Benefits charged to federal programs included Public School Employees’ Retirement System (PSERS) employer contribution expenditures that were reimbursed by a state subsidy. Cause: The system generated payroll report that identifies federally funded staff did not properly reduce federal allocations for amounts reimbursed by the state subsidy. Effect: Failure to properly deduct the PSERS reimbursement portion allocated to federal awards is a duplication of benefits which can result in a loss of funding. Questioned Costs: Total known questioned costs of $72,697 as indicated below: • COVID-19 Education Stabilization Fund - Assistance Listing 84.425D - $8,294 • COVID-19 Education Stabilization Fund - Assistance Listing 84.425U - $34,485 • Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 - $29,918 Perspective Information: Total PSERS employer contribution expenditures charged to these federal awards were $144,098. The state subsidy reimbursed the District for approximately 50 percent of these expenditures for a total of $72,697. Identification of Repeat Findings: Not applicable. Recommendation: The District should ensure that PSERS employer contribution expenditures charged to federal awards are reduced for amounts reimbursed by other funding sources. 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 84.425D and 84.425U passed through the Pennsylvania Department of Education; Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: In accordance with Title 2 CFR Section 200.431(c) of the Uniform Guidance, fringe benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the employees whose salaries and wages are chargeable to such federal awards and other activities. Condition: Benefits charged to federal programs included Public School Employees’ Retirement System (PSERS) employer contribution expenditures that were reimbursed by a state subsidy. Cause: The system generated payroll report that identifies federally funded staff did not properly reduce federal allocations for amounts reimbursed by the state subsidy. Effect: Failure to properly deduct the PSERS reimbursement portion allocated to federal awards is a duplication of benefits which can result in a loss of funding. Questioned Costs: Total known questioned costs of $72,697 as indicated below: • COVID-19 Education Stabilization Fund - Assistance Listing 84.425D - $8,294 • COVID-19 Education Stabilization Fund - Assistance Listing 84.425U - $34,485 • Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 - $29,918 Perspective Information: Total PSERS employer contribution expenditures charged to these federal awards were $144,098. The state subsidy reimbursed the District for approximately 50 percent of these expenditures for a total of $72,697. Identification of Repeat Findings: Not applicable. Recommendation: The District should ensure that PSERS employer contribution expenditures charged to federal awards are reduced for amounts reimbursed by other funding sources. 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 84.425D and 84.425U passed through the Pennsylvania Department of Education; Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: In accordance with Title 2 CFR Section 200.431(c) of the Uniform Guidance, fringe benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the employees whose salaries and wages are chargeable to such federal awards and other activities. Condition: Benefits charged to federal programs included Public School Employees’ Retirement System (PSERS) employer contribution expenditures that were reimbursed by a state subsidy. Cause: The system generated payroll report that identifies federally funded staff did not properly reduce federal allocations for amounts reimbursed by the state subsidy. Effect: Failure to properly deduct the PSERS reimbursement portion allocated to federal awards is a duplication of benefits which can result in a loss of funding. Questioned Costs: Total known questioned costs of $72,697 as indicated below: • COVID-19 Education Stabilization Fund - Assistance Listing 84.425D - $8,294 • COVID-19 Education Stabilization Fund - Assistance Listing 84.425U - $34,485 • Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 - $29,918 Perspective Information: Total PSERS employer contribution expenditures charged to these federal awards were $144,098. The state subsidy reimbursed the District for approximately 50 percent of these expenditures for a total of $72,697. Identification of Repeat Findings: Not applicable. Recommendation: The District should ensure that PSERS employer contribution expenditures charged to federal awards are reduced for amounts reimbursed by other funding sources. 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 84.425D and 84.425U passed through the Pennsylvania Department of Education; Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: In accordance with Title 2 CFR Section 200.431(c) of the Uniform Guidance, fringe benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the employees whose salaries and wages are chargeable to such federal awards and other activities. Condition: Benefits charged to federal programs included Public School Employees’ Retirement System (PSERS) employer contribution expenditures that were reimbursed by a state subsidy. Cause: The system generated payroll report that identifies federally funded staff did not properly reduce federal allocations for amounts reimbursed by the state subsidy. Effect: Failure to properly deduct the PSERS reimbursement portion allocated to federal awards is a duplication of benefits which can result in a loss of funding. Questioned Costs: Total known questioned costs of $72,697 as indicated below: • COVID-19 Education Stabilization Fund - Assistance Listing 84.425D - $8,294 • COVID-19 Education Stabilization Fund - Assistance Listing 84.425U - $34,485 • Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 - $29,918 Perspective Information: Total PSERS employer contribution expenditures charged to these federal awards were $144,098. The state subsidy reimbursed the District for approximately 50 percent of these expenditures for a total of $72,697. Identification of Repeat Findings: Not applicable. Recommendation: The District should ensure that PSERS employer contribution expenditures charged to federal awards are reduced for amounts reimbursed by other funding sources. 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 84.425D and 84.425U passed through the Pennsylvania Department of Education; Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: In accordance with Title 2 CFR Section 200.431(c) of the Uniform Guidance, fringe benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the employees whose salaries and wages are chargeable to such federal awards and other activities. Condition: Benefits charged to federal programs included Public School Employees’ Retirement System (PSERS) employer contribution expenditures that were reimbursed by a state subsidy. Cause: The system generated payroll report that identifies federally funded staff did not properly reduce federal allocations for amounts reimbursed by the state subsidy. Effect: Failure to properly deduct the PSERS reimbursement portion allocated to federal awards is a duplication of benefits which can result in a loss of funding. Questioned Costs: Total known questioned costs of $72,697 as indicated below: • COVID-19 Education Stabilization Fund - Assistance Listing 84.425D - $8,294 • COVID-19 Education Stabilization Fund - Assistance Listing 84.425U - $34,485 • Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 - $29,918 Perspective Information: Total PSERS employer contribution expenditures charged to these federal awards were $144,098. The state subsidy reimbursed the District for approximately 50 percent of these expenditures for a total of $72,697. Identification of Repeat Findings: Not applicable. Recommendation: The District should ensure that PSERS employer contribution expenditures charged to federal awards are reduced for amounts reimbursed by other funding sources. 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 84.425D and 84.425U passed through the Pennsylvania Department of Education; Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: In accordance with Title 2 CFR Section 200.431(c) of the Uniform Guidance, fringe benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the employees whose salaries and wages are chargeable to such federal awards and other activities. Condition: Benefits charged to federal programs included Public School Employees’ Retirement System (PSERS) employer contribution expenditures that were reimbursed by a state subsidy. Cause: The system generated payroll report that identifies federally funded staff did not properly reduce federal allocations for amounts reimbursed by the state subsidy. Effect: Failure to properly deduct the PSERS reimbursement portion allocated to federal awards is a duplication of benefits which can result in a loss of funding. Questioned Costs: Total known questioned costs of $72,697 as indicated below: • COVID-19 Education Stabilization Fund - Assistance Listing 84.425D - $8,294 • COVID-19 Education Stabilization Fund - Assistance Listing 84.425U - $34,485 • Title I - Grants to Local Educational Agencies - Assistance Listing 84.010 - $29,918 Perspective Information: Total PSERS employer contribution expenditures charged to these federal awards were $144,098. The state subsidy reimbursed the District for approximately 50 percent of these expenditures for a total of $72,697. Identification of Repeat Findings: Not applicable. Recommendation: The District should ensure that PSERS employer contribution expenditures charged to federal awards are reduced for amounts reimbursed by other funding sources. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.