FAC Explorer

Audit 342994

FY End
2024-06-30
Total Expended
$1.45M
Findings
2
Programs
4
Organization: Reading Muhlenberg Career & Technology Center (PA)
Year: 2024 Accepted: 2025-02-19
Auditor: Herbein & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523620 2024-002 Significant Deficiency Yes L
1100062 2024-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $653,021 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $635,374 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $124,348 - 0
17.278 Wioa Dislocated Worker Formula Grants $36,718 - 0

Contacts

Name Title Type
ULXMUL9WAP17 Dominic Bellucci Auditee
6109217300 Christopher Turtell 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustment or credits made in the normal course of business amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Center did not elect to use the De Minimis rate for indirect costs. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Reading Muhlenberg Career and Technology Center 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 Reading Muhlenberg Career and Technology Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of Reading Muhlenberg Career and Technology Center.

Finding Details

Finding 2024-002
2024-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 - Education Stabilization Fund - 84.425; U.S. Department of Education passed through the Pennsylvania Department of Education; Grant 224-21-1242 (Period 3/13/20 - 9/30/24) Criteria The Center is required to submit an annual performance report to the Commonwealth of Pennsylvania (the “State”) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Condition During the year ended June 30, 2024, the Center submitted a report for the funds used during the year ended June 30, 2023. The report submitted by the Center contained expenditure amounts that did not agree to the final amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2023. Cause The timing of the information entered into the performance report preceded the finalized schedule of expenditures of federal awards. There was also no review process in place of the report before it was filed. Effect The information submitted, which will be used in the State’s report to the Department of Education, was not accurate for the key line items that were tested based on the OMB Compliance Supplement. Questioned Costs None. Context The Center is required to submit the performance report on an annual basis. The required report was submitted timely. The expenditures reported did not agree to the final expenditures on the June 30, 2023 schedule of expenditures of federal awards. Repeat Finding Yes. Recommendation We recommend the Center continue updating its reporting procedures to use the most accurate information possible. In addition, the report should also be reviewed by an individual separate from the person compiling the information. Management Response See corrective action plan included in this report package.
Finding 2024-002
2024-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 - Education Stabilization Fund - 84.425; U.S. Department of Education passed through the Pennsylvania Department of Education; Grant 224-21-1242 (Period 3/13/20 - 9/30/24) Criteria The Center is required to submit an annual performance report to the Commonwealth of Pennsylvania (the “State”) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Condition During the year ended June 30, 2024, the Center submitted a report for the funds used during the year ended June 30, 2023. The report submitted by the Center contained expenditure amounts that did not agree to the final amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2023. Cause The timing of the information entered into the performance report preceded the finalized schedule of expenditures of federal awards. There was also no review process in place of the report before it was filed. Effect The information submitted, which will be used in the State’s report to the Department of Education, was not accurate for the key line items that were tested based on the OMB Compliance Supplement. Questioned Costs None. Context The Center is required to submit the performance report on an annual basis. The required report was submitted timely. The expenditures reported did not agree to the final expenditures on the June 30, 2023 schedule of expenditures of federal awards. Repeat Finding Yes. Recommendation We recommend the Center continue updating its reporting procedures to use the most accurate information possible. In addition, the report should also be reviewed by an individual separate from the person compiling the information. Management Response See corrective action plan included in this report package.