FAC Explorer

Audit 364108

FY End
2023-06-30
Total Expended
$6.66M
Findings
2
Programs
9
Organization: Steelton-Highspire School District (PA)
Year: 2023 Accepted: 2025-08-12
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573313 2023-003 Material Weakness - L
1149755 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.00M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.63M - 0
84.027 Special Education Grants to States $826,577 - 0
10.555 National School Lunch Program $784,336 Yes 0
10.553 School Breakfast Program $239,956 Yes 0
84.424 Student Support and Academic Enrichment Program $78,541 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $62,173 - 0
10.582 Fresh Fruit and Vegetable Program $43,795 Yes 0
10.649 Pandemic Ebt Administrative Costs $628 Yes 0

Contacts

Name Title Type
C1ZJMN77PK61 Mark Carnes Auditee
7177043800 Cory Johnson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 Basis of Accounting Accounting Policies: Steelton-Highspire School District (the “District”) is the reporting entity for financial reporting purposes as defined in Note 1A to the District’s basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the District’s reporting entity is the same that was used for financial reporting. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the District and is presented using the modified accrual basis of accounting, which is described in Note 1E to the District’s basic financial statements.
Title: NOTE 3 Risk Based Audit Approach Accounting Policies: Steelton-Highspire School District (the “District”) is the reporting entity for financial reporting purposes as defined in Note 1A to the District’s basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the District’s reporting entity is the same that was used for financial reporting. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis indirect cost rate. The 2023 threshold for determining Type A and Type B programs is $750,000. The following Type A programs were audited as major programs: ALN 84.425 - Education Stabilization Fund ALN 10.553/10.555/10.556/10.559/10.582 - Child Nutrition Cluster The amount expended under the programs audited as major federal programs for the year ended June 30, 2023, totaled $4,071,326 or 61.09% of total federal awards expended.

Finding Details

Finding 2023-003
Finding 2023-003 Reporting Education Stabilization Fund – AL# 84.425 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2022/2023 school year, the information reported on the reports filed with the granting agency could not be reconciled to the District’s general ledger. Cause: There was an oversight on the District’s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger. Management’s Response: The District agrees with the finding and through education and training of staff, the District has implemented procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
Finding 2023-003
Finding 2023-003 Reporting Education Stabilization Fund – AL# 84.425 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2022/2023 school year, the information reported on the reports filed with the granting agency could not be reconciled to the District’s general ledger. Cause: There was an oversight on the District’s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger. Management’s Response: The District agrees with the finding and through education and training of staff, the District has implemented procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.