Audit 384602

FY End

2024-06-30

Total Expended

$1.82M

Findings

Programs

Organization: Moniteau School District (PA)

Year: 2024 Accepted: 2026-01-30

Auditor: MARK C TURNLEY CPA

Organization Exclusion Status:

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Findings

ID	Ref	Severity	Repeat	Requirement
1171329	2024-002	Material Weakness	Yes	I

Programs

ALN	Program	Spent	Major
84.027	SPECIAL EDUCATION GRANTS TO STATES	$221,503	Yes
10.553	SCHOOL BREAKFAST PROGRAM	$208,131	Yes
10.555	NATIONAL SCHOOL LUNCH PROGRAM	$79,513	Yes
93.778	MEDICAL ASSISTANCE PROGRAM	$4,074	Yes
10.649	PANDEMIC EBT ADMINISTRATIVE COSTS	$3,256	Yes
84.425	EDUCATION STABILIZATION FUND	$975	Yes
84.173	SPECIAL EDUCATION PRESCHOOL GRANTS	$878	Yes

Contacts

Name	Title	Type
DN3KFEUVFR45	Austin Blauser	Auditee
7246372117	Mark Turnley	Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the ‘Schedule’) includes the federal grant activity administered by the Moniteau School District 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 (Uniform Grant Guidance – UGG). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position or changes in net position of the Moniteau School District.

Federal financial award revenues are included in the financial statements as ‘local source’ and 'federal source' revenues.

Federal grants receivable are included as part of 'due from other governments' in Exhibit A and Exhibit C as referenced in Note 4 to the Financial Statements. Unearned federal grant revenue, if any, is included as part of 'unearned revenue' in Exhibit A and Exhibit C and is referenced in Note 6 to the Financial Statements.

The Moniteau School District received donated commodities from the Department of Agriculture in connection with its food service program. The amount of non-cash assistance expended in the accompanying schedule of expenditures of federal awards reflects the fair market value of the commodities used during the 2023-2024 fiscal year.

The financial activity related to the Pennsylvania Commission on Crime and Delinquency (PCCD) grant #2020-ES-01-35157 (ALN-84.425D) for the Moniteau School District’s fiscal years ending June 30, 2022 and June 30, 2023 was erroneously reflected on the financial records of the District as State funds. Therefore, the financial activity for this grant for both fiscal years was not reflected on the Schedule of Expenditures of Federal Awards (SEFA). The grant expenditures for the PCCD should have been reported in the amount of $34,333 on the fiscal year 2021-2022 SEFA with a corresponding receivable due the District in that same amount as of June 30, 2022. The fiscal year ended June 30, 2023 SEFA of the District should have reported the actual receipt of the outstanding receivable to close out the grant with no expenditures reflected on the 2022-2023 SEFA.

Finding Details

Finding 2024-002

DEPARTMENT OF EDUCATION-FINDING 2024-002 – PROCUREMENT PROCEDURES-AMERICAN RESCUE PLAN (ARP) ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND (ESSER III) - ALN 84.425U-CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document its rationale for purchases made from ‘Associates in Counseling’. This is a repeat finding 2023-002 from the prior fiscal year-CRITERIA: In accordance with Section 2 CFR 200.318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Furthermore, Section 2 CFR 200.320(c’) of the Uniform Guidance details five (5) circumstances in which noncompetitive procurement can be used.-EFFECT: The District did not comply with Section 2 CFR 200.318(i) and Section 2CFR 200.320(c’) of the Uniform Guidance, and District Procurement Policy #626, regarding the proper documentation required for noncompetitive procurement.-QUESTIONED COST: $163,315-CAUSE: The District utilized this vendor as they felt these professional services best fit the needs of the District. However, the additional procedures addressed in its Procurement Policy for Federal Programs (#626) which addresses the issue of noncompetitive procurement as outlined in Section 2 CFR 200.320(c’), were inadvertently not performed.-RECOMMENDATION: I recommend that for all future purchases involving noncompetitive procurement, that the District adhere to the requirements of 1) the District’s Procurement Policy for Federal Programs (#626), and 2) Section 2 CFR 200.320(c) of the Uniform Guidance.-VIEWS OF RESPONSIBLE OFFICIALS: Management of the School District has reviewed the above noted finding and recommendation and have developed a corresponding ‘Corrective Action Plan’ to address this matter (See Corrective Action Plan).