Audit 306489

FY End
2023-06-30
Total Expended
$16.53M
Findings
14
Programs
13
Organization: Easton Area School District (PA)
Year: 2023 Accepted: 2024-05-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
397068 2023-003 Material Weakness - L
397069 2023-003 Material Weakness - L
397070 2023-003 Material Weakness - L
397071 2023-003 Material Weakness - L
397072 2023-003 Material Weakness - L
397073 2023-003 Material Weakness - L
397074 2023-003 Material Weakness - L
973510 2023-003 Material Weakness - L
973511 2023-003 Material Weakness - L
973512 2023-003 Material Weakness - L
973513 2023-003 Material Weakness - L
973514 2023-003 Material Weakness - L
973515 2023-003 Material Weakness - L
973516 2023-003 Material Weakness - L

Contacts

Name Title Type
M1N7J8ENZFF7 Tracy A. Piazza Auditee
6102502400 Jeffrey S. Weiss Auditor
No contacts on file

Notes to SEFA

Title: NOTE E: RISK-BASED AUDIT APPROACH Accounting Policies: The federal programs as listed in the schedule of expenditures of federal awards are accounted for by the School District in the General Fund for U.S. Department of Education and in the Food Service Fund for U.S. Department of Agriculture programs. The School District uses the modified accrual method of recording transactions except a noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred. De Minimis Rate Used: N Rate Explanation: The entitiy did not use the de minimis cost rate The 2023 threshold for determining Type A programs is $750,000. Three Type A programs were audited as major programs. The amount expended under programs audited as major federal programs for the year ended June 30, 2023, totaled $13,588,190 or 82.22% of total federal awards.

Finding Details

2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.
2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.