FAC Explorer

Audit 316443

FY End
2023-06-30
Total Expended
$4.32M
Findings
12
Programs
12
Organization: Wilson Area School District (PA)
Year: 2023 Accepted: 2024-08-01
Auditor: Barbacane Thornton & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480126 2023-001 - Yes P
480127 2023-001 - Yes P
480128 2023-001 - Yes P
480129 2023-001 - Yes P
480130 2023-001 - Yes P
480131 2023-001 - Yes P
1056568 2023-001 - Yes P
1056569 2023-001 - Yes P
1056570 2023-001 - Yes P
1056571 2023-001 - Yes P
1056572 2023-001 - Yes P
1056573 2023-001 - Yes P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.14M Yes 1
10.555 National School Lunch Program $672,029 Yes 1
84.010 Title I Grants to Local Educational Agencies $563,709 - 0
84.027 Special Education_grants to States $447,791 - 0
10.553 School Breakfast Program $298,406 Yes 1
84.367 Improving Teacher Quality State Grants $59,295 - 0
93.778 Medical Assistance Program $52,249 - 0
84.424 Student Support and Academic Enrichment Program $43,523 - 0
84.365 English Language Acquisition State Grants $27,053 - 0
10.559 Summer Food Service Program for Children $16,272 Yes 1
84.173 Special Education_preschool Grants $1,610 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
CHLPCULMAJB1 Stephanie Arnold Auditee
4843736006 Steven Kutsuflakis Auditor
No contacts on file

Notes to SEFA

Title: Scope of This Schedule Accounting Policies: The District uses the modified accrual method of recording transactions except as 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 District has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year.
Title: Nonmonetary Federal Awards - Donated Food Accounting Policies: The District uses the modified accrual method of recording transactions except as 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 District has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Commonwealth of Pennsylvania distributes federal surpl us food to institutions (schools, hospitals, and prisons) and to the needy. Expenditures reported in the schedule of expenditures of federal awards under ALN 10.555 includes surplus food consumed by the District during the 2022 2023 fiscal year.
Title: Prior Year Schedule of Expenditures of Federal Awards Accounting Policies: The District uses the modified accrual method of recording transactions except as 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 District has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. As a result of the information obtained during the year, the District has concluded that the schedule of expenditures of federal awards was misstated in the previous year. The District omitted $61,555 of federal awards exp enditures related to ALN 84.425D that was received from the Pennsylvania Commission on Crime and Delinquency . In addition, accrued (unearned) revenue on the previous year schedule of expenditures of federal awards as previously stated was increased by $31 2,844 to correct errors.

Finding Details

Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2023-001
Condition The District’s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2023, beyond the due date. This is a repeat finding. Criteria The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2024. Effect The Federal Audit Clearinghouse filing deadline for the June 30, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.