FAC Explorer

Audit 303694

FY End
2022-12-31
Total Expended
$29.18M
Findings
14
Programs
13
Organization: School District of the City of Scranton (PA)
Year: 2022 Accepted: 2024-04-17
Auditor: Bbd LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393543 2022-001 Significant Deficiency - ABLN
393544 2022-001 Significant Deficiency - ABLN
393545 2022-001 Significant Deficiency - ABLN
393546 2022-001 Significant Deficiency - ABLN
393547 2022-001 Significant Deficiency - ABLN
393548 2022-001 Significant Deficiency - ABLN
393549 2022-001 Significant Deficiency - ABLN
969985 2022-001 Significant Deficiency - ABLN
969986 2022-001 Significant Deficiency - ABLN
969987 2022-001 Significant Deficiency - ABLN
969988 2022-001 Significant Deficiency - ABLN
969989 2022-001 Significant Deficiency - ABLN
969990 2022-001 Significant Deficiency - ABLN
969991 2022-001 Significant Deficiency - ABLN

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $2.27M - 0
10.553 School Breakfast Program $1.96M - 0
10.555 National School Lunch Program $507,573 - 0
10.582 Fresh Fruit and Vegetable Program $271,888 - 0
93.778 Medical Assistance Program $190,470 - 0
84.424 Student Support and Academic Enrichment Program $170,155 - 0
93.558 Temporary Assistance for Needy Families $131,195 - 0
84.365 English Language Acquisition State Grants $58,826 - 0
10.559 Summer Food Service Program for Children $56,011 - 0
84.367 Improving Teacher Quality State Grants $38,175 - 0
84.010 Title I Grants to Local Educational Agencies $13,116 - 0
10.649 Pandemic Ebt Administrative Costs $11,764 - 0
84.425 Education Stabilization Fund $534 Yes 1

Contacts

Name Title Type
EB1JA5ULNDJ7 Pat Laffey Auditee
5703483496 Carl 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. Additionally, the Schedule reflects expenditures for certain state grants. (2) BASIS OF ACCOUNTING The District uses the modified accrual method of recording transactions. 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 and Certain State Grants under ALN #10.555 National School Lunch Program and passed through the Pennsylvania Department of Agriculture represent federal surplus food consumed by the District during the 2022 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. Additionally, the Schedule reflects expenditures for certain state grants. (2) BASIS OF ACCOUNTING The District uses the modified accrual method of recording transactions. 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 December 31, 2022 was $746,268.

Finding Details

Finding 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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 2022-001
SA 2022-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education Pass-through Entity: Pennsylvania Department of Education Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 Significant Deficiency Condition: The audit for fiscal year 2021 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.