Title I, Title II, and Title IV, AL #84.010, #84.367, and #84.424, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education (PDE) requires the Reconciliation of Cash on Hand Quarterly Report for any program for which they received monthly payments. These quarterly reports are due the 10th working days of January, April, July and October, for any period in which payments were received. Additionally, PDE also requires the Final Expenditure Report to be filed within 30 days after funds are expended but no later than 30 days after the ending date of the project. Since the reporting requirements had the same controls the criteria and finding were combined.
Condition: The District did not file the Title I, Title II, and Title IV Reconciliation of Cash on Hand Quarterly Reports for March 2024 and June 2024. Additionally, the Final Expenditure Report for Title I, Title II, and Title IV were not filed by the required due date. The reports noted here were not related to a single audit requirement and thus were reported as a financial statement internal control finding.
Cause and Effect: District personnel did not file the various quarterly and final expenditure reports by the required due dates. The District is potentially risking a withholding of federal funds by PDE when required reports are not filed.
Identification of Repeat Finding: Yes, #2023-002
Questioned Costs: None
Recommendation: Procedures should be established to ensure that the District files all Reconciliation of Cash on Hand Quarterly Reports within 10 working days of quarter ending and Final Expenditure Reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Management Response: See Corrective Action Plan.
Title I, Title II, and Title IV, AL #84.010, #84.367, and #84.424, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education (PDE) requires the Reconciliation of Cash on Hand Quarterly Report for any program for which they received monthly payments. These quarterly reports are due the 10th working days of January, April, July and October, for any period in which payments were received. Additionally, PDE also requires the Final Expenditure Report to be filed within 30 days after funds are expended but no later than 30 days after the ending date of the project. Since the reporting requirements had the same controls the criteria and finding were combined.
Condition: The District did not file the Title I, Title II, and Title IV Reconciliation of Cash on Hand Quarterly Reports for March 2024 and June 2024. Additionally, the Final Expenditure Report for Title I, Title II, and Title IV were not filed by the required due date. The reports noted here were not related to a single audit requirement and thus were reported as a financial statement internal control finding.
Cause and Effect: District personnel did not file the various quarterly and final expenditure reports by the required due dates. The District is potentially risking a withholding of federal funds by PDE when required reports are not filed.
Identification of Repeat Finding: Yes, #2023-002
Questioned Costs: None
Recommendation: Procedures should be established to ensure that the District files all Reconciliation of Cash on Hand Quarterly Reports within 10 working days of quarter ending and Final Expenditure Reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Management Response: See Corrective Action Plan.
Title I, Title II, and Title IV, AL #84.010, #84.367, and #84.424, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education (PDE) requires the Reconciliation of Cash on Hand Quarterly Report for any program for which they received monthly payments. These quarterly reports are due the 10th working days of January, April, July and October, for any period in which payments were received. Additionally, PDE also requires the Final Expenditure Report to be filed within 30 days after funds are expended but no later than 30 days after the ending date of the project. Since the reporting requirements had the same controls the criteria and finding were combined.
Condition: The District did not file the Title I, Title II, and Title IV Reconciliation of Cash on Hand Quarterly Reports for March 2024 and June 2024. Additionally, the Final Expenditure Report for Title I, Title II, and Title IV were not filed by the required due date. The reports noted here were not related to a single audit requirement and thus were reported as a financial statement internal control finding.
Cause and Effect: District personnel did not file the various quarterly and final expenditure reports by the required due dates. The District is potentially risking a withholding of federal funds by PDE when required reports are not filed.
Identification of Repeat Finding: Yes, #2023-002
Questioned Costs: None
Recommendation: Procedures should be established to ensure that the District files all Reconciliation of Cash on Hand Quarterly Reports within 10 working days of quarter ending and Final Expenditure Reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Management Response: See Corrective Action Plan.
Title I, Title II, Title IV – AL #84.010, 84.367, 84.424425, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting of the eligible amounts to claim for reimbursement.
Condition: The district did not track the federal expenditures within the general ledger system, or if they were the business office was unaware of the process and was not using the correct expenditures to claim as eligible expenditures
Cause and Effect: The district was not knowledgeable in determining how to report allowable costs or how to maintain proper support and documentation for those expenditures. The failure to understand what expenditures are allowable and the failure to properly maintain the correct documentation of the expenditures allows for expenditures to potentially be improperly reported.
Identification of Repeat Finding: Yes, #2023-004.
Recommendation: Management should begin using proper funding source codes to ensure only allowable and eligible expenses are reported as federal expenditures and ensure they have the proper documentation to support those expenditures.
Management Response: See Corrective Action Plan.
Title I, Title II, Title IV – AL #84.010, 84.367, 84.424425, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting of the eligible amounts to claim for reimbursement.
Condition: The district did not track the federal expenditures within the general ledger system, or if they were the business office was unaware of the process and was not using the correct expenditures to claim as eligible expenditures
Cause and Effect: The district was not knowledgeable in determining how to report allowable costs or how to maintain proper support and documentation for those expenditures. The failure to understand what expenditures are allowable and the failure to properly maintain the correct documentation of the expenditures allows for expenditures to potentially be improperly reported.
Identification of Repeat Finding: Yes, #2023-004.
Recommendation: Management should begin using proper funding source codes to ensure only allowable and eligible expenses are reported as federal expenditures and ensure they have the proper documentation to support those expenditures.
Management Response: See Corrective Action Plan.
Title I, Title II, Title IV – AL #84.010, 84.367, 84.424425, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting of the eligible amounts to claim for reimbursement.
Condition: The district did not track the federal expenditures within the general ledger system, or if they were the business office was unaware of the process and was not using the correct expenditures to claim as eligible expenditures
Cause and Effect: The district was not knowledgeable in determining how to report allowable costs or how to maintain proper support and documentation for those expenditures. The failure to understand what expenditures are allowable and the failure to properly maintain the correct documentation of the expenditures allows for expenditures to potentially be improperly reported.
Identification of Repeat Finding: Yes, #2023-004.
Recommendation: Management should begin using proper funding source codes to ensure only allowable and eligible expenses are reported as federal expenditures and ensure they have the proper documentation to support those expenditures.
Management Response: See Corrective Action Plan.
Title I, Title II, and Title IV, AL #84.010, #84.367, and #84.424, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education (PDE) requires the Reconciliation of Cash on Hand Quarterly Report for any program for which they received monthly payments. These quarterly reports are due the 10th working days of January, April, July and October, for any period in which payments were received. Additionally, PDE also requires the Final Expenditure Report to be filed within 30 days after funds are expended but no later than 30 days after the ending date of the project. Since the reporting requirements had the same controls the criteria and finding were combined.
Condition: The District did not file the Title I, Title II, and Title IV Reconciliation of Cash on Hand Quarterly Reports for March 2024 and June 2024. Additionally, the Final Expenditure Report for Title I, Title II, and Title IV were not filed by the required due date. The reports noted here were not related to a single audit requirement and thus were reported as a financial statement internal control finding.
Cause and Effect: District personnel did not file the various quarterly and final expenditure reports by the required due dates. The District is potentially risking a withholding of federal funds by PDE when required reports are not filed.
Identification of Repeat Finding: Yes, #2023-002
Questioned Costs: None
Recommendation: Procedures should be established to ensure that the District files all Reconciliation of Cash on Hand Quarterly Reports within 10 working days of quarter ending and Final Expenditure Reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Management Response: See Corrective Action Plan.
Title I, Title II, and Title IV, AL #84.010, #84.367, and #84.424, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education (PDE) requires the Reconciliation of Cash on Hand Quarterly Report for any program for which they received monthly payments. These quarterly reports are due the 10th working days of January, April, July and October, for any period in which payments were received. Additionally, PDE also requires the Final Expenditure Report to be filed within 30 days after funds are expended but no later than 30 days after the ending date of the project. Since the reporting requirements had the same controls the criteria and finding were combined.
Condition: The District did not file the Title I, Title II, and Title IV Reconciliation of Cash on Hand Quarterly Reports for March 2024 and June 2024. Additionally, the Final Expenditure Report for Title I, Title II, and Title IV were not filed by the required due date. The reports noted here were not related to a single audit requirement and thus were reported as a financial statement internal control finding.
Cause and Effect: District personnel did not file the various quarterly and final expenditure reports by the required due dates. The District is potentially risking a withholding of federal funds by PDE when required reports are not filed.
Identification of Repeat Finding: Yes, #2023-002
Questioned Costs: None
Recommendation: Procedures should be established to ensure that the District files all Reconciliation of Cash on Hand Quarterly Reports within 10 working days of quarter ending and Final Expenditure Reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Management Response: See Corrective Action Plan.
Title I, Title II, and Title IV, AL #84.010, #84.367, and #84.424, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education (PDE) requires the Reconciliation of Cash on Hand Quarterly Report for any program for which they received monthly payments. These quarterly reports are due the 10th working days of January, April, July and October, for any period in which payments were received. Additionally, PDE also requires the Final Expenditure Report to be filed within 30 days after funds are expended but no later than 30 days after the ending date of the project. Since the reporting requirements had the same controls the criteria and finding were combined.
Condition: The District did not file the Title I, Title II, and Title IV Reconciliation of Cash on Hand Quarterly Reports for March 2024 and June 2024. Additionally, the Final Expenditure Report for Title I, Title II, and Title IV were not filed by the required due date. The reports noted here were not related to a single audit requirement and thus were reported as a financial statement internal control finding.
Cause and Effect: District personnel did not file the various quarterly and final expenditure reports by the required due dates. The District is potentially risking a withholding of federal funds by PDE when required reports are not filed.
Identification of Repeat Finding: Yes, #2023-002
Questioned Costs: None
Recommendation: Procedures should be established to ensure that the District files all Reconciliation of Cash on Hand Quarterly Reports within 10 working days of quarter ending and Final Expenditure Reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Management Response: See Corrective Action Plan.
Title I, Title II, Title IV – AL #84.010, 84.367, 84.424425, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting of the eligible amounts to claim for reimbursement.
Condition: The district did not track the federal expenditures within the general ledger system, or if they were the business office was unaware of the process and was not using the correct expenditures to claim as eligible expenditures
Cause and Effect: The district was not knowledgeable in determining how to report allowable costs or how to maintain proper support and documentation for those expenditures. The failure to understand what expenditures are allowable and the failure to properly maintain the correct documentation of the expenditures allows for expenditures to potentially be improperly reported.
Identification of Repeat Finding: Yes, #2023-004.
Recommendation: Management should begin using proper funding source codes to ensure only allowable and eligible expenses are reported as federal expenditures and ensure they have the proper documentation to support those expenditures.
Management Response: See Corrective Action Plan.
Title I, Title II, Title IV – AL #84.010, 84.367, 84.424425, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting of the eligible amounts to claim for reimbursement.
Condition: The district did not track the federal expenditures within the general ledger system, or if they were the business office was unaware of the process and was not using the correct expenditures to claim as eligible expenditures
Cause and Effect: The district was not knowledgeable in determining how to report allowable costs or how to maintain proper support and documentation for those expenditures. The failure to understand what expenditures are allowable and the failure to properly maintain the correct documentation of the expenditures allows for expenditures to potentially be improperly reported.
Identification of Repeat Finding: Yes, #2023-004.
Recommendation: Management should begin using proper funding source codes to ensure only allowable and eligible expenses are reported as federal expenditures and ensure they have the proper documentation to support those expenditures.
Management Response: See Corrective Action Plan.
Title I, Title II, Title IV – AL #84.010, 84.367, 84.424425, Year Ended June 30, 2024
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting of the eligible amounts to claim for reimbursement.
Condition: The district did not track the federal expenditures within the general ledger system, or if they were the business office was unaware of the process and was not using the correct expenditures to claim as eligible expenditures
Cause and Effect: The district was not knowledgeable in determining how to report allowable costs or how to maintain proper support and documentation for those expenditures. The failure to understand what expenditures are allowable and the failure to properly maintain the correct documentation of the expenditures allows for expenditures to potentially be improperly reported.
Identification of Repeat Finding: Yes, #2023-004.
Recommendation: Management should begin using proper funding source codes to ensure only allowable and eligible expenses are reported as federal expenditures and ensure they have the proper documentation to support those expenditures.
Management Response: See Corrective Action Plan.