FAC Explorer

Audit 358708

FY End
2024-06-30
Total Expended
$2.69M
Findings
6
Programs
9
Organization: West Branch Area School District (PA)
Year: 2024 Accepted: 2025-06-12
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564581 2024-003 Significant Deficiency - L
564582 2024-003 Significant Deficiency - L
564583 2024-003 Significant Deficiency - L
1141023 2024-003 Significant Deficiency - L
1141024 2024-003 Significant Deficiency - L
1141025 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $339,069 - 0
84.027 Special Education Grants to States $250,873 - 0
10.553 School Breakfast Program $130,388 - 0
10.555 National School Lunch Program $45,668 - 0
84.424 Student Support and Academic Enrichment Program $31,059 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $29,044 - 0
84.425 Education Stabilization Fund $15,228 Yes 1
84.173 Special Education Preschool Grants $5,110 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
VEFCSBXRGNB6 Leslie Stott Auditee
8143455615 John W. Compton, Jr. 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 for the Child Nutrition Cluster and the modified accrual basis of accounting for all remaining programs. 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. 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% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal award activity of West Branch Area 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. Because the Schedule presents only a select portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: National School Lunch Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting for the Child Nutrition Cluster and the modified accrual basis of accounting for all remaining programs. 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. 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% de minimis indirect cost rate as allowed under Uniform Guidance. The program amount for the National School Lunch Program is based on a set per meal reimbursement rate.
Title: Source Code and Grant Period Codes Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting for the Child Nutrition Cluster and the modified accrual basis of accounting for all remaining programs. 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. 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% de minimis indirect cost rate as allowed under Uniform Guidance. Source code used in the schedule of expenditures of federal awards is as follows: I = Indirect funding Grant period codes used in the schedule of expenditures of federal awards are as follows: A = 07/01/23 – 6/30/24 B = 07/01/22 - 06/30/23
Title: Access Reimbursements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting for the Child Nutrition Cluster and the modified accrual basis of accounting for all remaining programs. 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. 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% de minimis indirect cost rate as allowed under Uniform Guidance. Access reimbursements for direct medical services are classified as fee-for-service revenues and are not considered federal awards for purposes of the Single Audit, and are thus not reported on the Schedule. The District's General Fund federal revenues include $1,181 of access reimbursements for direct medical services.

Finding Details

Finding 2024-003
Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2024. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house. However, the transition within the Business Office at the end of June 30, 2023 and the change in accounting software format, affected the District's ability to close the fiscal year in a timely manner and prepare a complete and accurate SEFA. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
Finding 2024-003
Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2024. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house. However, the transition within the Business Office at the end of June 30, 2023 and the change in accounting software format, affected the District's ability to close the fiscal year in a timely manner and prepare a complete and accurate SEFA. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
Finding 2024-003
Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2024. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house. However, the transition within the Business Office at the end of June 30, 2023 and the change in accounting software format, affected the District's ability to close the fiscal year in a timely manner and prepare a complete and accurate SEFA. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
Finding 2024-003
Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2024. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house. However, the transition within the Business Office at the end of June 30, 2023 and the change in accounting software format, affected the District's ability to close the fiscal year in a timely manner and prepare a complete and accurate SEFA. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
Finding 2024-003
Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2024. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house. However, the transition within the Business Office at the end of June 30, 2023 and the change in accounting software format, affected the District's ability to close the fiscal year in a timely manner and prepare a complete and accurate SEFA. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
Finding 2024-003
Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2024. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house. However, the transition within the Business Office at the end of June 30, 2023 and the change in accounting software format, affected the District's ability to close the fiscal year in a timely manner and prepare a complete and accurate SEFA. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.