FAC Explorer

Audit 299267

FY End
2023-06-30
Total Expended
$6.31M
Findings
8
Programs
9
Organization: West Mifflin Area School District (PA)
Year: 2023 Accepted: 2024-03-28
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386939 2023-003 Material Weakness - FP
386940 2023-003 Material Weakness - FP
386941 2023-003 Material Weakness - FP
386942 2023-003 Material Weakness - FP
963381 2023-003 Material Weakness - FP
963382 2023-003 Material Weakness - FP
963383 2023-003 Material Weakness - FP
963384 2023-003 Material Weakness - FP

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $383,652 - 0
84.010 Title I Grants to Local Educational Agencies $359,397 - 0
84.027 Special Education_grants to States $175,000 Yes 0
10.555 National School Lunch Program $114,870 - 0
10.582 Fresh Fruit and Vegetable Program $50,729 - 0
84.425 Covid-19 Education Stabilization Fund $2,367 Yes 1
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.424 Student Support and Academic Enrichment Program $36 - 0
84.367 Supporting Effective Instruction State Grants $-1,675 - 0

Contacts

Name Title Type
FQ9TYY16RSV7 Edward Wehrer Auditee
4124669131 Amy C. Lewis Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. Expenditures are recognized following cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the West Mifflin Area School District (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 the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District.
Title: Pennsylvania Commission on Crime and Delinquency (PCCD) Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. Expenditures are recognized following cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule reporting for the year ended June 30, 2022 reported expenditures incorrectly for the following PCCD grant: 35212. The grant expenditures for PCCD grant 35212 should have been reported as $69,483.

Finding Details

Finding 2023-003
FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 – Internal Control Over Compliance of Equipment and Real Property Management Material Weakness – See below. FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 - Equipment and Real Property Management Criteria: In accordance with Uniform Guidance requirements found in Part 3 Section F, “Equipment/Real Property Management” of the Compliance Supplement, the School District is required to receive prior approval from the Pennsylvania Department of Education (PDE) for capital expenditures for equipment acquisition or improvements to land, buildings, and equipment. Condition: The School District did not adequately obtain approval from PDE prior to purchasing equipment and building improvements with ESF funds. Cause: The School District did not have a formal procedure in place to obtain prior approval of applicable expenditures. Effect: The School District was not in compliance with the Equipment and Real Property Management requirements of the Uniform Guidance. Repeat Finding: No Questioned Costs: Unknown Recommendation: We recommend that the School District revise its purchasing policy to formally reflect the requirements of Equipment/Real Property Management. We recommend that the School District establish procedures to ensure that Equipment/Real Property Management requirements are met for applicable purchases. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. See separate Corrective Action Plan.
Finding 2023-003
FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 – Internal Control Over Compliance of Equipment and Real Property Management Material Weakness – See below. FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 - Equipment and Real Property Management Criteria: In accordance with Uniform Guidance requirements found in Part 3 Section F, “Equipment/Real Property Management” of the Compliance Supplement, the School District is required to receive prior approval from the Pennsylvania Department of Education (PDE) for capital expenditures for equipment acquisition or improvements to land, buildings, and equipment. Condition: The School District did not adequately obtain approval from PDE prior to purchasing equipment and building improvements with ESF funds. Cause: The School District did not have a formal procedure in place to obtain prior approval of applicable expenditures. Effect: The School District was not in compliance with the Equipment and Real Property Management requirements of the Uniform Guidance. Repeat Finding: No Questioned Costs: Unknown Recommendation: We recommend that the School District revise its purchasing policy to formally reflect the requirements of Equipment/Real Property Management. We recommend that the School District establish procedures to ensure that Equipment/Real Property Management requirements are met for applicable purchases. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. See separate Corrective Action Plan.
Finding 2023-003
FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 – Internal Control Over Compliance of Equipment and Real Property Management Material Weakness – See below. FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 - Equipment and Real Property Management Criteria: In accordance with Uniform Guidance requirements found in Part 3 Section F, “Equipment/Real Property Management” of the Compliance Supplement, the School District is required to receive prior approval from the Pennsylvania Department of Education (PDE) for capital expenditures for equipment acquisition or improvements to land, buildings, and equipment. Condition: The School District did not adequately obtain approval from PDE prior to purchasing equipment and building improvements with ESF funds. Cause: The School District did not have a formal procedure in place to obtain prior approval of applicable expenditures. Effect: The School District was not in compliance with the Equipment and Real Property Management requirements of the Uniform Guidance. Repeat Finding: No Questioned Costs: Unknown Recommendation: We recommend that the School District revise its purchasing policy to formally reflect the requirements of Equipment/Real Property Management. We recommend that the School District establish procedures to ensure that Equipment/Real Property Management requirements are met for applicable purchases. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. See separate Corrective Action Plan.
Finding 2023-003
FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 – Internal Control Over Compliance of Equipment and Real Property Management Material Weakness – See below. FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 - Equipment and Real Property Management Criteria: In accordance with Uniform Guidance requirements found in Part 3 Section F, “Equipment/Real Property Management” of the Compliance Supplement, the School District is required to receive prior approval from the Pennsylvania Department of Education (PDE) for capital expenditures for equipment acquisition or improvements to land, buildings, and equipment. Condition: The School District did not adequately obtain approval from PDE prior to purchasing equipment and building improvements with ESF funds. Cause: The School District did not have a formal procedure in place to obtain prior approval of applicable expenditures. Effect: The School District was not in compliance with the Equipment and Real Property Management requirements of the Uniform Guidance. Repeat Finding: No Questioned Costs: Unknown Recommendation: We recommend that the School District revise its purchasing policy to formally reflect the requirements of Equipment/Real Property Management. We recommend that the School District establish procedures to ensure that Equipment/Real Property Management requirements are met for applicable purchases. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. See separate Corrective Action Plan.
Finding 2023-003
FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 – Internal Control Over Compliance of Equipment and Real Property Management Material Weakness – See below. FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 - Equipment and Real Property Management Criteria: In accordance with Uniform Guidance requirements found in Part 3 Section F, “Equipment/Real Property Management” of the Compliance Supplement, the School District is required to receive prior approval from the Pennsylvania Department of Education (PDE) for capital expenditures for equipment acquisition or improvements to land, buildings, and equipment. Condition: The School District did not adequately obtain approval from PDE prior to purchasing equipment and building improvements with ESF funds. Cause: The School District did not have a formal procedure in place to obtain prior approval of applicable expenditures. Effect: The School District was not in compliance with the Equipment and Real Property Management requirements of the Uniform Guidance. Repeat Finding: No Questioned Costs: Unknown Recommendation: We recommend that the School District revise its purchasing policy to formally reflect the requirements of Equipment/Real Property Management. We recommend that the School District establish procedures to ensure that Equipment/Real Property Management requirements are met for applicable purchases. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. See separate Corrective Action Plan.
Finding 2023-003
FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 – Internal Control Over Compliance of Equipment and Real Property Management Material Weakness – See below. FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 - Equipment and Real Property Management Criteria: In accordance with Uniform Guidance requirements found in Part 3 Section F, “Equipment/Real Property Management” of the Compliance Supplement, the School District is required to receive prior approval from the Pennsylvania Department of Education (PDE) for capital expenditures for equipment acquisition or improvements to land, buildings, and equipment. Condition: The School District did not adequately obtain approval from PDE prior to purchasing equipment and building improvements with ESF funds. Cause: The School District did not have a formal procedure in place to obtain prior approval of applicable expenditures. Effect: The School District was not in compliance with the Equipment and Real Property Management requirements of the Uniform Guidance. Repeat Finding: No Questioned Costs: Unknown Recommendation: We recommend that the School District revise its purchasing policy to formally reflect the requirements of Equipment/Real Property Management. We recommend that the School District establish procedures to ensure that Equipment/Real Property Management requirements are met for applicable purchases. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. See separate Corrective Action Plan.
Finding 2023-003
FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 – Internal Control Over Compliance of Equipment and Real Property Management Material Weakness – See below. FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 - Equipment and Real Property Management Criteria: In accordance with Uniform Guidance requirements found in Part 3 Section F, “Equipment/Real Property Management” of the Compliance Supplement, the School District is required to receive prior approval from the Pennsylvania Department of Education (PDE) for capital expenditures for equipment acquisition or improvements to land, buildings, and equipment. Condition: The School District did not adequately obtain approval from PDE prior to purchasing equipment and building improvements with ESF funds. Cause: The School District did not have a formal procedure in place to obtain prior approval of applicable expenditures. Effect: The School District was not in compliance with the Equipment and Real Property Management requirements of the Uniform Guidance. Repeat Finding: No Questioned Costs: Unknown Recommendation: We recommend that the School District revise its purchasing policy to formally reflect the requirements of Equipment/Real Property Management. We recommend that the School District establish procedures to ensure that Equipment/Real Property Management requirements are met for applicable purchases. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. See separate Corrective Action Plan.
Finding 2023-003
FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 – Internal Control Over Compliance of Equipment and Real Property Management Material Weakness – See below. FINDING 2023-003: US Department of Education and PA Department of Education – COVID-19 Education Stabilization Fund (ESF) – ALN #84.425 - Equipment and Real Property Management Criteria: In accordance with Uniform Guidance requirements found in Part 3 Section F, “Equipment/Real Property Management” of the Compliance Supplement, the School District is required to receive prior approval from the Pennsylvania Department of Education (PDE) for capital expenditures for equipment acquisition or improvements to land, buildings, and equipment. Condition: The School District did not adequately obtain approval from PDE prior to purchasing equipment and building improvements with ESF funds. Cause: The School District did not have a formal procedure in place to obtain prior approval of applicable expenditures. Effect: The School District was not in compliance with the Equipment and Real Property Management requirements of the Uniform Guidance. Repeat Finding: No Questioned Costs: Unknown Recommendation: We recommend that the School District revise its purchasing policy to formally reflect the requirements of Equipment/Real Property Management. We recommend that the School District establish procedures to ensure that Equipment/Real Property Management requirements are met for applicable purchases. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. See separate Corrective Action Plan.