FAC Explorer

Audit 308450

FY End
2023-06-30
Total Expended
$857,912
Findings
12
Programs
6
Organization: West Side Career and Technology Center (PA)
Year: 2023 Accepted: 2024-06-10
Auditor: Bbd LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400405 2023-001 Significant Deficiency - ABF
400406 2023-001 Significant Deficiency - ABF
400407 2023-001 Significant Deficiency - ABEILN
400408 2023-001 Significant Deficiency - ABEILN
400409 2023-001 Significant Deficiency - ABEILN
400410 2023-001 Significant Deficiency - ABEILN
976847 2023-001 Significant Deficiency - ABF
976848 2023-001 Significant Deficiency - ABF
976849 2023-001 Significant Deficiency - ABEILN
976850 2023-001 Significant Deficiency - ABEILN
976851 2023-001 Significant Deficiency - ABEILN
976852 2023-001 Significant Deficiency - ABEILN

Programs

ALN Program Spent Major Findings
84.048 Career and Technical Education -- Basic Grants to States $315,187 - 0
84.425 Education Stabilization Fund $161,682 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $63,613 - 0
10.553 School Breakfast Program $58,872 Yes 1
10.555 National School Lunch Program $18,522 Yes 1
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
SPE6GF6HRDV5 Grant Palfey Auditee
5702888493 Michael Mood Auditor
No contacts on file

Notes to SEFA

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 West Side CTC 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. (3) NONMONETARY FEDERAL AWARDS – DONATED FOOD 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 West Side CTC during the 2022-2023 fiscal year. (4) INDIRECT COSTS West Side CTC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: West Side CTC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse Federal Agencies: U.S. Department of Education and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC 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 and U.S. Department of Agriculture Pass-through Entity: Pennsylvania Department of Education and Pennsylvania Department of Agriculture Child Nutrition Cluster: School Breakfast Program – Assistance Listing #10.553 National School Lunch Program – Assistance Listing #10.555 Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425 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, West Side CTC 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 West Side CTC to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.