CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 was filed with incorrect amounts for expenditures for Personnel Services - Benefits.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabiliza-tion Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report inadvertently understated the amount reported for Personnel Services – Benefits, specifically retirement costs. Retirement costs for the District are reduced by an estimated amount of subsidy received from the state. The retirement costs were reduced by more than the estimated sub-sidy in error, which caused the expenditure to be less than that reflected in their books and records. In addi-tion, the amount reported as expended for staff positions supported by ESSER funds was incorrect.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2023-24 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
Yes.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to re-submit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 contain the correct ex-penditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual reports with correct amounts for both 2021-22 and 2022-23, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 contain the correct expenditures, specifically retirement costs, and that the expenditures agree with the District’s books and records.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabiliza-tion Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report compare the sup-port for the amounts reported to the District’s books and records prior to submission. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report compare the support for the amounts reported to the District’s books and records prior to sub-mission. Further, management will implement a review process to confirm the accuracy of the amounts report-ed.