Audit 389501

Child Nutrition Cluster, National School Lunch Program – Assistance Listing 10.555; passed through the Pennsylvania Department of Education; Grant Period – Year Ended June 30, 2025. Significant Deficiency: See deficiency 2025-002 - listed below. FOOD SERVICE RECEIVABLES Criteria: The District is responsible for the preparation of its proprietary fund financial statements in accordance with the accrual basis of accounting. Condition: The District did not accurately record amounts due from other governments for summer meals served. Cause: The District recorded revenues when received instead of when earned. Effect: Food Service Fund due from other governments and nonoperating revenue from state and federal sources were understated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The individuals who prepare and review year end closing procedures should review receipts after year end to ensure receivables are accurately identified and recorded. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.