FAC Explorer

Audit 296626

FY End
2023-06-30
Total Expended
$2.44M
Findings
10
Programs
12
Organization: Central Fulton School District (PA)
Year: 2023 Accepted: 2024-03-22
Auditor: Boyer & Ritter LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383582 2023-002 Significant Deficiency Yes L
383583 2023-002 Significant Deficiency Yes L
383584 2023-002 Significant Deficiency Yes L
383585 2023-002 Significant Deficiency Yes L
383586 2023-002 Significant Deficiency Yes L
960024 2023-002 Significant Deficiency Yes L
960025 2023-002 Significant Deficiency Yes L
960026 2023-002 Significant Deficiency Yes L
960027 2023-002 Significant Deficiency Yes L
960028 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.600 Head Start $483,222 - 0
84.010 Title I Grants to Local Educational Agencies $248,663 - 0
84.027 Special Education_grants to States $131,742 - 0
10.553 School Breakfast Program $87,821 - 0
10.555 National School Lunch Program $62,663 - 0
84.367 Improving Teacher Quality State Grants $28,400 - 0
84.424 Student Support and Academic Enrichment Program $21,124 - 0
10.559 Summer Food Service Program for Children $6,953 - 0
84.425 Education Stabilization Fund $4,095 Yes 1
84.173 Special Education_preschool Grants $2,735 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
93.778 Medical Assistance Program $412 - 0

Contacts

Name Title Type
LJNWK9A34ZQ5 Raquel Ritter Auditee
7174857002 Romulus Comly 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Revenue is recognized when earned, and expenses are recognized when incurred. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the Federal award activity of Central Fulton 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 Central Fulton School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Central Fulton School District.
Title: Indirect Cost Rate 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Revenue is recognized when earned, and expenses are recognized when incurred. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2023-002
Finding 2023-002 – Cash Management and Reporting Education Stabilization Fund – AL #84.425, Year Ended June 30, 2023 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Cause and Effect: The District's Business office did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: Yes, #2022-003 Questioned Costs: None Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand within 10 working days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.