FAC Explorer

Audit 301393

FY End
2023-06-30
Total Expended
$14.36M
Findings
22
Programs
11
Organization: Wyoming Valley West School District (PA)
Year: 2023 Accepted: 2024-03-31
Auditor: Bbd LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390700 2023-001 Significant Deficiency - ABEGLN
390701 2023-001 Significant Deficiency - ABEGLN
390702 2023-001 Significant Deficiency - ABF
390703 2023-001 Significant Deficiency - ABF
390704 2023-001 Significant Deficiency - ABF
390705 2023-001 Significant Deficiency - ABF
390706 2023-001 Significant Deficiency - ABF
390707 2023-001 Significant Deficiency - ABF
390708 2023-001 Significant Deficiency - ABGHI
390709 2023-001 Significant Deficiency - ABGHI
390710 2023-001 Significant Deficiency - ABGHI
967142 2023-001 Significant Deficiency - ABEGLN
967143 2023-001 Significant Deficiency - ABEGLN
967144 2023-001 Significant Deficiency - ABF
967145 2023-001 Significant Deficiency - ABF
967146 2023-001 Significant Deficiency - ABF
967147 2023-001 Significant Deficiency - ABF
967148 2023-001 Significant Deficiency - ABF
967149 2023-001 Significant Deficiency - ABF
967150 2023-001 Significant Deficiency - ABGHI
967151 2023-001 Significant Deficiency - ABGHI
967152 2023-001 Significant Deficiency - ABGHI

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.84M Yes 1
10.553 School Breakfast Program $1.24M - 0
84.367 Improving Teacher Quality State Grants $352,116 - 0
84.424 Student Support and Academic Enrichment Program $217,887 - 0
10.555 National School Lunch Program $206,665 - 0
10.582 Fresh Fruit and Vegetable Program $132,453 - 0
84.027 Special Education_grants to States $74,009 Yes 1
93.778 Medical Assistance Program $55,430 - 0
84.425 Education Stabilization Fund $9,563 Yes 1
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
84.365 English Language Acquisition State Grants $-12,174 - 0

Contacts

Name Title Type
CF6UL6NHGJ45 Robert Kachurak Auditee
5702886551 Carl E Hogan Auditor
No contacts on file

Notes to SEFA

Title: (3) NONMONETARY FEDERAL AWARDS – DONATED FOOD Accounting Policies: (1) FEDERAL EXPENDITURES The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year. (2) BASIS OF ACCOUNTING The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures are recorded when incurred. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals and prisons) and to the needy. Expenditures reported in the Schedule of Expenditures of Federal Awards under Assistance Listing #10.555 USDA Commodities represent federal surplus food consumed by the District during the 2022-2023 fiscal year.
Title: (4) ACCESS PROGRAM Accounting Policies: (1) FEDERAL EXPENDITURES The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year. (2) BASIS OF ACCOUNTING The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures are recorded when incurred. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District participates in the ACCESS Program which is a medical assistance program that reimburses local educational agencies for direct eligible health-related services provided to enrolled special needs students. Reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2023 was $207,759.
Title: (5) QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM Accounting Policies: (1) FEDERAL EXPENDITURES The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year. (2) BASIS OF ACCOUNTING The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures are recorded when incurred. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District participates in the Qualified School Construction Bonds ("QSCB") program sponsored by the State Public School Building Authority ("SPSBA"). In conjunction with the QSCB Program, the District receives subsidy reimbursements for a portion of the interest payments made under its loan agreements with the SPSBA. Reimbursements are federal source revenues but are not considered federal financial assistance. The amount of QSCB subsidy payments recognized for the year ended June 30, 2023 was $899,867.

Finding Details

Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education and Luzerne Intermediate Unit I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Title I – Improving Basic Programs – Assistance Listing #84.010 Significant Deficiency Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date. Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance. Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.