FAC Explorer

Audit 31280

FY End
2022-06-30
Total Expended
$3.44M
Findings
2
Programs
15
Organization: Canton Area School District (PA)
Year: 2022 Accepted: 2023-01-05
Auditor: Efpr Group CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36385 2022-001 Significant Deficiency - A
612827 2022-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Elementary and Secondary School Emergency Relief Fund $1.20M Yes 0
84.425 Education Stabilization Fund $636,738 Yes 1
84.010 Title I Grants to Local Educational Agencies $326,290 - 0
10.553 School Breakfast Program $152,397 Yes 0
84.425 Covid-19 - Arp Elementary and Secondary School Emergency Relief Fund - 7% Learning Loss $104,782 Yes 0
10.555 Covid-19 - Snp Emergency Operating Costs $69,290 Yes 0
84.367 Improving Teacher Quality State Grants $41,163 - 0
10.555 National School Lunch Program $39,796 Yes 0
84.425 Covid-19 - Arp Elementary and Secondary School Emergency Relief Fund - 2021 $36,525 Yes 0
84.424 Student Support and Academic Enrichment Program $25,594 - 0
10.555 Covid-19 - Supply Chain Assistance $21,264 Yes 0
84.358 Rural Education $9,535 - 0
84.027 Special Education_grants to States $3,500 - 0
84.173 Special Education_preschool Grants $1,624 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
UZGUYDLUJGH5 Mark Jannone Auditee
5706733191 Richard J. Davis, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 2. Non-Monetary Federal Program Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, which is described in Note 1 to the District's accompanying financial statements, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information in this schedule was prepared on the accrual basis of accounting and is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The District has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the District's share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program.The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District's financial reporting system. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the District's share of certain program costs) are not included in the reported expenditures. The District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a "non-monetary program". During the year ended June 30, 2022, the District expended $44,831 worth of commodities under the National School Lunch Program (Assistance Listing #10.555).

Finding Details

Finding 2022-001
2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and /or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested. Criteria: Proper functioning internal controls would result in the District having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require District personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The District was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Recommendation: The District's internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The District should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Views of Responsible Officials and Planned Corrective Actions: A control has been added whereby a calendar reminder has been set, reoccurring bi-annually, which will initiate a process that ensures that the certificate forms for all individuals charged to the grant will be reviewed, issued, signed and accounted for, to ensure a Single Funding Certificate was obtained.
Finding 2022-001
2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and /or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested. Criteria: Proper functioning internal controls would result in the District having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require District personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The District was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Recommendation: The District's internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The District should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Views of Responsible Officials and Planned Corrective Actions: A control has been added whereby a calendar reminder has been set, reoccurring bi-annually, which will initiate a process that ensures that the certificate forms for all individuals charged to the grant will be reviewed, issued, signed and accounted for, to ensure a Single Funding Certificate was obtained.