FAC Explorer

Audit 326154

FY End
2022-06-30
Total Expended
$59.89M
Findings
0
Programs
16
Organization: Reading School District (PA)
Year: 2022 Accepted: 2024-10-28
Auditor: Maillie LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $4.57M Yes 0
10.553 School Breakfast Program $2.88M - 0
10.555 National School Lunch Program $1.39M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.08M - 0
84.027 Special Education_grants to States $891,223 - 0
84.365 English Language Acquisition State Grants $502,172 - 0
84.424 Student Support and Academic Enrichment Program $316,472 - 0
10.582 Fresh Fruit and Vegetable Program $315,635 - 0
84.010 Title I Grants to Local Educational Agencies $259,999 Yes 0
99.999 Marine Corps Junior Rotc Program $170,560 - 0
93.778 Medical Assistance Program $165,529 - 0
93.558 Temporary Assistance for Needy Families $71,000 - 0
84.173 Special Education Preschool Grants $58,533 - 0
84.041 Impact Aid $35,815 - 0
10.558 Child and Adult Care Food Program $34,463 - 0
10.649 Pandemic Ebt Administrative Costs $5,950 - 0

Contacts

Name Title Type
LTXJBNVXSF87 Wayne Gehris Auditee
4842587062 Christopher N. Herr, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Accounting Accounting Policies: 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 auditee did not use the de minimis cost rate. The District uses the modified accrual method of recording transactions. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
Title: Note B - Federal Expenditures Accounting Policies: 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 auditee did not use the de minimis cost rate. The schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year.
Title: Note C - Access Program Accounting Policies: 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 auditee did not use the de minimis cost rate. The ACCESS Program services 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 most funds received are classified as fee‑for‑service and are not considered federal financial assistance. The amount of ACCESS funding recognized on the schedule of expenditures of federal awards for the year ended June 30, 2022, was $165,529.
Title: Note D - Indirect Cost Rates Accounting Policies: 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 auditee did not use the de minimis cost rate. The School District has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.