Audit 342723

FY End
2022-06-30
Total Expended
$3.64M
Findings
4
Programs
11
Organization: Midd-West School District (PA)
Year: 2022 Accepted: 2025-02-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
523468 2022-001 Material Weakness - Eligibility
523469 2022-001 Material Weakness - Eligibility
1099910 2022-001 Material Weakness - Eligibility
1099911 2022-001 Material Weakness - Eligibility

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $474,215 - 0
84.425 Education Stabilization Fund $387,994 - 0
10.553 School Breakfast Program $267,932 Yes 1
84.367 Improving Teacher Quality State Grants $104,158 - 0
84.027 Special Education Grants to States $99,649 - 0
84.010 Title I Grants to Local Educational Agencies $64,408 - 0
10.555 National School Lunch Program $61,953 Yes 0
84.424 Student Support and Academic Enrichment Program $35,019 - 0
84.173 Special Education_preschool Grants $6,877 - 0
93.778 Medical Assistance Program $3,087 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
ND26WAZZ9WL3 Joan Hassinger Auditee
5708370046 Kenneth L. Wagner, Jr., CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 2 - USDA Donated Commodities Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Midd-West School District and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the organization had food commodities in inventory valued at $16,440.

Finding Details

Federal Agency: U.S. Department of Agriculture Pass-Through Entity: PA Department of Education National Breakfast Program-ALN 10.553 National School Lunch Program-ALN 10.555 Noncompliance and Material Weakness in Internal Control over Eligibility and Reporting Condition: During compliance testing it was determined that the District claimed reimbursement for meals that were not allowed under existing agreements with the Pennsylvania Department of Education (administering agency). During the school year ending June 30, 2022, the District operated the National School Lunch Program (NSLP) and the School Breakfast Program (SBP) at four sites for grades K through 12. The District also entered into a agreement with Summit Early Leaming, Inc (Summit), wherein the District would provide meals to Summit for children ages 0 through 5 enrolled in childcare and Head Start Programs provided by Summit at various sites within the District. Our testing of Claims for Reimbursement for seven months during the school year ended June 30, 2022, revealed that in three of the seven months tested, the District claimed reimbursement through the NSLP and SBP for meals provided to Summit for use in their childcare and Head Start Programs. Our testing identified 2,508 meals that were not eligible for reimbursement under the NSLP, and 2,489 meals that were not eligible for reimbursement under the SBP. Further we noted that there was no indication that the claims for reimbursement under the NSLP and SBP were reviewed and approved by management. Criteria: Uniform Guidance provides a set of rules and requirements for determining eligibility and claims for reimbursement under Federal awards. Cause: Program personnel were not aware of the requirements related to eligibility and reporting/claiming reimbursement. Effect: The District claimed reimbursement for meals served that were not allowed under existing agreements with its administering agency. Questioned Costs: ALN 10.553- $6,483; ALN 10.555- $11,443
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: PA Department of Education National Breakfast Program-ALN 10.553 National School Lunch Program-ALN 10.555 Noncompliance and Material Weakness in Internal Control over Eligibility and Reporting Condition: During compliance testing it was determined that the District claimed reimbursement for meals that were not allowed under existing agreements with the Pennsylvania Department of Education (administering agency). During the school year ending June 30, 2022, the District operated the National School Lunch Program (NSLP) and the School Breakfast Program (SBP) at four sites for grades K through 12. The District also entered into a agreement with Summit Early Leaming, Inc (Summit), wherein the District would provide meals to Summit for children ages 0 through 5 enrolled in childcare and Head Start Programs provided by Summit at various sites within the District. Our testing of Claims for Reimbursement for seven months during the school year ended June 30, 2022, revealed that in three of the seven months tested, the District claimed reimbursement through the NSLP and SBP for meals provided to Summit for use in their childcare and Head Start Programs. Our testing identified 2,508 meals that were not eligible for reimbursement under the NSLP, and 2,489 meals that were not eligible for reimbursement under the SBP. Further we noted that there was no indication that the claims for reimbursement under the NSLP and SBP were reviewed and approved by management. Criteria: Uniform Guidance provides a set of rules and requirements for determining eligibility and claims for reimbursement under Federal awards. Cause: Program personnel were not aware of the requirements related to eligibility and reporting/claiming reimbursement. Effect: The District claimed reimbursement for meals served that were not allowed under existing agreements with its administering agency. Questioned Costs: ALN 10.553- $6,483; ALN 10.555- $11,443
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: PA Department of Education National Breakfast Program-ALN 10.553 National School Lunch Program-ALN 10.555 Noncompliance and Material Weakness in Internal Control over Eligibility and Reporting Condition: During compliance testing it was determined that the District claimed reimbursement for meals that were not allowed under existing agreements with the Pennsylvania Department of Education (administering agency). During the school year ending June 30, 2022, the District operated the National School Lunch Program (NSLP) and the School Breakfast Program (SBP) at four sites for grades K through 12. The District also entered into a agreement with Summit Early Leaming, Inc (Summit), wherein the District would provide meals to Summit for children ages 0 through 5 enrolled in childcare and Head Start Programs provided by Summit at various sites within the District. Our testing of Claims for Reimbursement for seven months during the school year ended June 30, 2022, revealed that in three of the seven months tested, the District claimed reimbursement through the NSLP and SBP for meals provided to Summit for use in their childcare and Head Start Programs. Our testing identified 2,508 meals that were not eligible for reimbursement under the NSLP, and 2,489 meals that were not eligible for reimbursement under the SBP. Further we noted that there was no indication that the claims for reimbursement under the NSLP and SBP were reviewed and approved by management. Criteria: Uniform Guidance provides a set of rules and requirements for determining eligibility and claims for reimbursement under Federal awards. Cause: Program personnel were not aware of the requirements related to eligibility and reporting/claiming reimbursement. Effect: The District claimed reimbursement for meals served that were not allowed under existing agreements with its administering agency. Questioned Costs: ALN 10.553- $6,483; ALN 10.555- $11,443
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: PA Department of Education National Breakfast Program-ALN 10.553 National School Lunch Program-ALN 10.555 Noncompliance and Material Weakness in Internal Control over Eligibility and Reporting Condition: During compliance testing it was determined that the District claimed reimbursement for meals that were not allowed under existing agreements with the Pennsylvania Department of Education (administering agency). During the school year ending June 30, 2022, the District operated the National School Lunch Program (NSLP) and the School Breakfast Program (SBP) at four sites for grades K through 12. The District also entered into a agreement with Summit Early Leaming, Inc (Summit), wherein the District would provide meals to Summit for children ages 0 through 5 enrolled in childcare and Head Start Programs provided by Summit at various sites within the District. Our testing of Claims for Reimbursement for seven months during the school year ended June 30, 2022, revealed that in three of the seven months tested, the District claimed reimbursement through the NSLP and SBP for meals provided to Summit for use in their childcare and Head Start Programs. Our testing identified 2,508 meals that were not eligible for reimbursement under the NSLP, and 2,489 meals that were not eligible for reimbursement under the SBP. Further we noted that there was no indication that the claims for reimbursement under the NSLP and SBP were reviewed and approved by management. Criteria: Uniform Guidance provides a set of rules and requirements for determining eligibility and claims for reimbursement under Federal awards. Cause: Program personnel were not aware of the requirements related to eligibility and reporting/claiming reimbursement. Effect: The District claimed reimbursement for meals served that were not allowed under existing agreements with its administering agency. Questioned Costs: ALN 10.553- $6,483; ALN 10.555- $11,443