Audit 38430

FY End
2022-06-30
Total Expended
$2.55M
Findings
12
Programs
10
Organization: Central Greene School District (PA)
Year: 2022 Accepted: 2023-03-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
41499 2022-001 Material Weakness - I
41500 2022-001 Material Weakness - I
41501 2022-001 Material Weakness - I
41502 2022-001 Material Weakness - I
41503 2022-001 Material Weakness - I
41504 2022-001 Material Weakness - I
617941 2022-001 Material Weakness - I
617942 2022-001 Material Weakness - I
617943 2022-001 Material Weakness - I
617944 2022-001 Material Weakness - I
617945 2022-001 Material Weakness - I
617946 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $564,779 - 0
84.027 Special Education_grants to States $478,102 - 0
10.553 School Breakfast Program $153,214 - 0
84.367 Improving Teacher Quality State Grants $68,380 - 0
10.555 National School Lunch Program $54,746 - 0
84.425 Education Stabilization Fund $46,456 Yes 1
84.424 Student Support and Academic Enrichment Program $40,142 - 0
93.778 Medical Assistance Program $14,744 - 0
84.173 Special Education_preschool Grants $996 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
KLWLT6VG6SJ5 Valerie Brooks Auditee
7246278151 Steven J Cypher Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (1)Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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.(2)Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes federal grant activity of Central Greene School District (the School District) under programs of the federal government for the year ended June 30, 2022. 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 Central Greene School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Central Greene School District.
Title: Food Distributiion Accounting Policies: (1)Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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.(2)Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the District had food commodities totaling $1,694 in inventory.

Finding Details

Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.
Program CFDA# 84.425 Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal funds to make purchases greater than $21,900 and did not solicit public bids and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of bid requirements of federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied bid requirements total $119,880. Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Obtain advertisement when using co-operative purchasing or advertise when appropriate, document adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions.