FAC Explorer

Audit 341731

FY End
2024-06-30
Total Expended
$4.69M
Findings
8
Programs
11
Organization: West Perry School District (PA)
Year: 2024 Accepted: 2025-02-08
Auditor: Boyer & Ritter LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522454 2024-002 Significant Deficiency Yes B
522455 2024-002 Significant Deficiency Yes B
522456 2024-002 Significant Deficiency Yes B
522457 2024-002 Significant Deficiency Yes B
1098896 2024-002 Significant Deficiency Yes B
1098897 2024-002 Significant Deficiency Yes B
1098898 2024-002 Significant Deficiency Yes B
1098899 2024-002 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $527,081 - 0
84.027 Special Education Grants to States $399,438 - 0
10.553 School Breakfast Program $196,854 - 0
10.555 National School Lunch Program $131,107 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $77,341 - 0
84.424 Student Support and Academic Enrichment Program $25,377 - 0
84.425 Education Stabilization Fund $15,122 Yes 1
10.649 Pandemic Ebt Administrative Costs $5,763 - 0
84.173 Special Education Preschool Grants $1,677 - 0
93.778 Medical Assistance Program $285 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $72 - 0

Contacts

Name Title Type
E8HEDSFL82Z1 Cory Hoffman Auditee
7177894997 Senahid Zahirovic Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Revenue is recognized when earned, and expenses are recognized when incurred. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the Federal award activity of West Perry School District under programs of the Federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of West Perry School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of West Perry School District.
Title: Access Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Revenue is recognized when earned, and expenses are recognized when incurred. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The ACCESS Program is a medical assistance program that reimburses local education agencies for direct, eligible health-related services provided to enrolled special needs students. ACCESS reimbursements are Federal monies but are classified as fee-for-service revenues and are not considered Federal financial assistance and are not included on the Schedule. The amount of ACCESS funding expended, but not included on the Schedule for the year ended June 30, 2024, was $-0-.

Finding Details

Finding 2024-002
Education Stabilization Fund – AL #84.425, Year Ended June 30, 2024 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Condition: A sample of payroll transactions were selected for testing that included after-school and summer school staff members. There were two teachers included in the sample with no time and effort certifications maintained to support the portion of time and effort dedicated to the program. Cause and Effect: The District was unable to maintain the required documentation. The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Identification of Repeat Finding: Yes, #2023-004 Questioned Costs: No Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Management Response: See Corrective Action Plan on pages 81-82.
Finding 2024-002
Education Stabilization Fund – AL #84.425, Year Ended June 30, 2024 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Condition: A sample of payroll transactions were selected for testing that included after-school and summer school staff members. There were two teachers included in the sample with no time and effort certifications maintained to support the portion of time and effort dedicated to the program. Cause and Effect: The District was unable to maintain the required documentation. The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Identification of Repeat Finding: Yes, #2023-004 Questioned Costs: No Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Management Response: See Corrective Action Plan on pages 81-82.
Finding 2024-002
Education Stabilization Fund – AL #84.425, Year Ended June 30, 2024 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Condition: A sample of payroll transactions were selected for testing that included after-school and summer school staff members. There were two teachers included in the sample with no time and effort certifications maintained to support the portion of time and effort dedicated to the program. Cause and Effect: The District was unable to maintain the required documentation. The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Identification of Repeat Finding: Yes, #2023-004 Questioned Costs: No Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Management Response: See Corrective Action Plan on pages 81-82.
Finding 2024-002
Education Stabilization Fund – AL #84.425, Year Ended June 30, 2024 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Condition: A sample of payroll transactions were selected for testing that included after-school and summer school staff members. There were two teachers included in the sample with no time and effort certifications maintained to support the portion of time and effort dedicated to the program. Cause and Effect: The District was unable to maintain the required documentation. The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Identification of Repeat Finding: Yes, #2023-004 Questioned Costs: No Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Management Response: See Corrective Action Plan on pages 81-82.
Finding 2024-002
Education Stabilization Fund – AL #84.425, Year Ended June 30, 2024 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Condition: A sample of payroll transactions were selected for testing that included after-school and summer school staff members. There were two teachers included in the sample with no time and effort certifications maintained to support the portion of time and effort dedicated to the program. Cause and Effect: The District was unable to maintain the required documentation. The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Identification of Repeat Finding: Yes, #2023-004 Questioned Costs: No Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Management Response: See Corrective Action Plan on pages 81-82.
Finding 2024-002
Education Stabilization Fund – AL #84.425, Year Ended June 30, 2024 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Condition: A sample of payroll transactions were selected for testing that included after-school and summer school staff members. There were two teachers included in the sample with no time and effort certifications maintained to support the portion of time and effort dedicated to the program. Cause and Effect: The District was unable to maintain the required documentation. The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Identification of Repeat Finding: Yes, #2023-004 Questioned Costs: No Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Management Response: See Corrective Action Plan on pages 81-82.
Finding 2024-002
Education Stabilization Fund – AL #84.425, Year Ended June 30, 2024 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Condition: A sample of payroll transactions were selected for testing that included after-school and summer school staff members. There were two teachers included in the sample with no time and effort certifications maintained to support the portion of time and effort dedicated to the program. Cause and Effect: The District was unable to maintain the required documentation. The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Identification of Repeat Finding: Yes, #2023-004 Questioned Costs: No Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Management Response: See Corrective Action Plan on pages 81-82.
Finding 2024-002
Education Stabilization Fund – AL #84.425, Year Ended June 30, 2024 U.S. Department of Education Pass-Through Entity – Pennsylvania Department of Education Criteria: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Condition: A sample of payroll transactions were selected for testing that included after-school and summer school staff members. There were two teachers included in the sample with no time and effort certifications maintained to support the portion of time and effort dedicated to the program. Cause and Effect: The District was unable to maintain the required documentation. The district receives federal funding based on allowable costs charged to the program. If documentation is not maintained to support the allowability of costs charged to the program, the district may be utilizing the funds for expenses which are unallowable. This may result in the return of federal funds to the funding agency for the unallowable costs, if deemed appropriate. Identification of Repeat Finding: Yes, #2023-004 Questioned Costs: No Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Management Response: See Corrective Action Plan on pages 81-82.