FAC Explorer

Audit 336104

FY End
2024-06-30
Total Expended
$1.30M
Findings
2
Programs
9
Organization: Tri-Valley School District (PA)
Year: 2024 Accepted: 2025-01-06
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517884 2024-002 Material Weakness - L
1094326 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $462,567 Yes 1
84.027 Special Education_grants to States $247,636 - 0
84.010 Title I Grants to Local Educational Agencies $144,478 - 0
10.555 National School Lunch Program $86,744 Yes 0
10.553 School Breakfast Program $51,074 Yes 0
84.367 Improving Teacher Quality State Grants $23,342 - 0
84.424 Student Support and Academic Enrichment Program $10,975 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
93.778 Medical Assistance Program $453 - 0

Contacts

Name Title Type
J6JBJKRZTAC3 Jami Zelwalk Auditee
5706829013 Kimberly Stank Auditor
No contacts on file

Notes to SEFA

Title: Note 3 RISK-BASED AUDIT APPROACH Accounting Policies: Tri-Valley School District (the “District”) is the reporting entity for financial reporting purposes is defined in Note 1B to the District’s basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the District’s reporting entity is the same that was used for financial reporting.The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the District and is presented using the modified accrual basis of accounting, which is described in Note 1D to the District’s basic financial statements. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis indirect cost rate. The 2023 threshold for determining Type A and Type B programs is $750,000. The District had no type A programs. The following Type B programs were audited as major: 84.425D Elementary and Secondary School Emergency Relief Fund and 10.553/10.555/10.556/10.559 Child Nutrition Cluster. The amount expended under the program audited as a major federal program for the year ended June 30, 2024, totaled $872,246 or 67.11% of total federal awards expended.

Finding Details

Finding 2024-002
Finding 2024-002 Reporting ALN 84.425D Elementary and Secondary School Emergency Relief Fund Criteria: The District should ensure all respective reports submitted to the respective granting agency are timely and reflect accurate amounts in the period of benefit. Condition: During our testing of the yearly ESSER Financial Expenditure Report, it was noted that the report was not filed on time for fiscal year 2024. Cause: The District did file the report on time. Effect: The District was not in compliance with program’s Reporting requirements and controls were not operating effectively. Questioned Costs: None. Recommendation: The District should implement internal control procedures to ensure the Final Expenditure Report is filed in a timely manner. Management’s Response: Management agrees with the finding and is implementing procedures to correct it.
Finding 2024-002
Finding 2024-002 Reporting ALN 84.425D Elementary and Secondary School Emergency Relief Fund Criteria: The District should ensure all respective reports submitted to the respective granting agency are timely and reflect accurate amounts in the period of benefit. Condition: During our testing of the yearly ESSER Financial Expenditure Report, it was noted that the report was not filed on time for fiscal year 2024. Cause: The District did file the report on time. Effect: The District was not in compliance with program’s Reporting requirements and controls were not operating effectively. Questioned Costs: None. Recommendation: The District should implement internal control procedures to ensure the Final Expenditure Report is filed in a timely manner. Management’s Response: Management agrees with the finding and is implementing procedures to correct it.