FAC Explorer

Audit 403014

FY End
2024-06-30
Total Expended
$23.85M
Findings
3
Programs
12
Organization: Easton Area School District (PA)
Year: 2024 Accepted: 2026-06-04
Auditor: ZELENKOFSKE AXELROD LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1216518 2024-003 Material Weakness Yes L
1216519 2024-003 Material Weakness Yes L
1216520 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.35M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.46M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $1.06M Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $330,460 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $204,157 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $175,129 Yes 0
84.425 EDUCATION STABILIZATION FUND $167,262 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $165,894 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $112,439 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $61,821 Yes 0
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $8,995 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $8,398 Yes 0

Contacts

Name Title Type
M1N7J8ENZFF7 Jack Trent Auditee
6102502400 Jeffrey Weiss Auditor
No contacts on file

Notes to SEFA

The Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals, and prisons) and to the needy. Expenditures reported in the schedule of expenditures of federal awards under Assistance Listing Number 10.555 represent surplus food consumed by the District during the 2023-2024 fiscal year. The District has food commodities totaling $26,450 in inventory as of June 30, 2024.
The 2024 threshold for determining Type A programs is $750,000. Two Type A programs were audited as major programs. The amount expended under programs audited as major federal programs for the year ended June 30, 2024, totaled $17,429,065 or 73.07% of total federal awards.

Finding Details

Finding 2024-003
U.S. Department of Education – An award passed through the Pennsylvania Department of Education - Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The amount reported on quarterly reports did not align with District records. Recommendation: We recommend that the District ensures all grants follow grant requirements. View of Responsible Officials and Planned Corrective Actions: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.