Audit 373711

Reporting Title I, Grants to Local Education Agencies – AL# 84.010 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 2023/2024 school year, the information reported on the reports filed with the granting agency could not be reconciled to the District’s general ledger. It was also noted that the Final Expenditure Report for Title I was not submitted to the State in timely manner, leading to a delay in the District’s reimbursement from the State. 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 and submitted to the respective granting agency. Management’s Response: The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.

Special Tests and Provisions – Participation of Private School Children Title I, Grants to Local Education Agencies – AL# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pennsylvania Charter School Law, Section 1725-A, and associated PDE guidelines require the use of Form PDE-363 to accurately calculate the per-pupil tuition rates for both regular and special education students attending charter schools. The timely filing of this form is a prerequisite for the accurate determination and potential redirection of state subsidy payments. Condition: During the 23/24 School year it was noted that the form PDE-363 was not completed and submitted to PDE. Cause: There was an oversight on the District’s behalf. Effect: The controls over special tests – Participation of Private School Children are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Furthermore, the District is also at risk for incorrect state funding allocations due to improper submission. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and submitted to the respective granting agency. Management’s Response: The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.

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 2023/2024 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. This was a repeat of finding 2023-003 from the prior year. 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 is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.