FAC Explorer

Audit 297285

FY End
2023-06-30
Total Expended
$1.19M
Findings
4
Programs
9
Organization: Clarion-Limestone Area School District (PA)
Year: 2023 Accepted: 2024-03-25
Auditor: Brooks & Rhoads CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384190 2023-002 Material Weakness Yes F
384191 2023-003 Material Weakness Yes F
960632 2023-002 Material Weakness Yes F
960633 2023-003 Material Weakness Yes F

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $241,776 Yes 0
10.553 School Breakfast Program $70,374 - 0
84.367 Improving Teacher Quality State Grants $30,439 Yes 0
10.555 National School Lunch Program $30,112 - 0
84.027 Special Education_grants to States $28,163 - 0
84.424 Student Support and Academic Enrichment Program $14,144 Yes 0
84.425 Education Stabilization Fund $7,241 Yes 0
84.173 Special Education_preschool Grants $1,482 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
R54ZJ4DXGPG5 Robert Spicher Auditee
8147645111 Melissa S Kemmer-Daugherty 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, where in certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Clarion-Limestone Area School District has elected not to use the 10 per cent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Clarion-Limestone Area School District programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirement 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 Clarion-Limestone Area School District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Clarion-Limestone Area School District.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICES 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, where in certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Clarion-Limestone Area School District has elected not to use the 10 per cent de minimis indirect cost rate allowed under the Uniform Guidance. 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, where in certain types of expenditures are not allowable or are limited as to reimbursement.
Title: FUNDING SOURCE CODE INFORMATION 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, where in certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Clarion-Limestone Area School District has elected not to use the 10 per cent de minimis indirect cost rate allowed under the Uniform Guidance. SEE THE NOTES TO THE SEFA FOR CHART/TABLE.
Title: PROGRAM DISCLOSURES 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, where in certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Clarion-Limestone Area School District has elected not to use the 10 per cent de minimis indirect cost rate allowed under the Uniform Guidance. Food Distribution – Donated Commodities – Donated foods are priced at values provided by the USDA. For the year ended June 30, 2023, Clarion-Limestone Area School District expended $27,928 in donated food commodities, with an ending inventory totaling $268.
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, where in certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Clarion-Limestone Area School District has elected not to use the 10 per cent de minimis indirect cost rate allowed under the Uniform Guidance. Clarion-Limestone Area School District has elected not to use the 10 per cent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: RECONCILIATION OF REVENUE RECOGNIZED TO FINANCIAL STATEMENTS 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, where in certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Clarion-Limestone Area School District has elected not to use the 10 per cent de minimis indirect cost rate allowed under the Uniform Guidance. SEE THE NOTES TO THE SEFA FOR CHART/TABLE.

Finding Details

Finding 2023-002
The Uniform Guidance requires non-federal entitiies other than states to develop a control system to ensure adequate safeguards to prevent loss, damage, or theft of property in accordance with 2 CFR 200.313 (d)(3). We inquired of District personnel regarding the procedures in place, specifically for inventorying and safe guarding the real property and equipment. The procedures put into place were not being followed primarily due to change in personnel in the Business Office and IT Department. During discussion and testing of new devices purchased with federal money and placed into service during the year, it was disclosed that not all of the Chromebooks were accounted for.
Finding 2023-003
A control system to ensure adequate safeguards to prevent loss, damage, or theft of property is required by the Uniform Guidance. As the personnel of the District changed, the controls in place and policies were not being followed due to a lack of staff and adequate training. This situation has been corrected by bringing in outside consultants to formalize policies and procedures and provide additional training, as well as additional staff has been hired to assist in this requirement.
Finding 2023-002
The Uniform Guidance requires non-federal entitiies other than states to develop a control system to ensure adequate safeguards to prevent loss, damage, or theft of property in accordance with 2 CFR 200.313 (d)(3). We inquired of District personnel regarding the procedures in place, specifically for inventorying and safe guarding the real property and equipment. The procedures put into place were not being followed primarily due to change in personnel in the Business Office and IT Department. During discussion and testing of new devices purchased with federal money and placed into service during the year, it was disclosed that not all of the Chromebooks were accounted for.
Finding 2023-003
A control system to ensure adequate safeguards to prevent loss, damage, or theft of property is required by the Uniform Guidance. As the personnel of the District changed, the controls in place and policies were not being followed due to a lack of staff and adequate training. This situation has been corrected by bringing in outside consultants to formalize policies and procedures and provide additional training, as well as additional staff has been hired to assist in this requirement.