FAC Explorer

Audit 40454

FY End
2022-06-30
Total Expended
$3.16M
Findings
6
Programs
9
Organization: Bethlehem-Center School District (PA)
Year: 2022 Accepted: 2023-05-21
Auditor: Cypher & Cypher Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42805 2022-001 Material Weakness Yes L
42806 2022-001 Material Weakness Yes L
42807 2022-001 Material Weakness Yes L
619247 2022-001 Material Weakness Yes L
619248 2022-001 Material Weakness Yes L
619249 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $291,782 Yes 0
84.010 Title I Grants to Local Educational Agencies $233,287 - 0
10.555 National School Lunch Program $42,013 Yes 0
84.367 Improving Teacher Quality State Grants $37,264 - 0
84.425 Education Stabilization Fund $23,930 Yes 1
84.027 Special Education_grants to States $20,079 - 0
84.424 Student Support and Academic Enrichment Program $13,961 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
84.173 Special Education_preschool Grants $332 - 0

Contacts

Name Title Type
M3Z3FASK4M38 Matthew Waugh Auditee
7242674914 Steven J Cypher Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation - Note 1 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 award activity of Bethlehem-Center 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 Bethlehem-Center School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Bethlehem-Center School District.
Title: Food Distribution - Note 3 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 $7,785 in inventory.

Finding Details

Finding 2022-001
Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district has experienced a change of business manager and the transition into their roles allowed certain duties of the business office not to be completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. Also the PDE Financial and Account Information (FAI) portal may suspend payment until reporting status is updated. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.
Finding 2022-001
Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district has experienced a change of business manager and the transition into their roles allowed certain duties of the business office not to be completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. Also the PDE Financial and Account Information (FAI) portal may suspend payment until reporting status is updated. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.
Finding 2022-001
Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district has experienced a change of business manager and the transition into their roles allowed certain duties of the business office not to be completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. Also the PDE Financial and Account Information (FAI) portal may suspend payment until reporting status is updated. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.
Finding 2022-001
Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district has experienced a change of business manager and the transition into their roles allowed certain duties of the business office not to be completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. Also the PDE Financial and Account Information (FAI) portal may suspend payment until reporting status is updated. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.
Finding 2022-001
Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district has experienced a change of business manager and the transition into their roles allowed certain duties of the business office not to be completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. Also the PDE Financial and Account Information (FAI) portal may suspend payment until reporting status is updated. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.
Finding 2022-001
Finding Criteria ? A component of compliance relating to federal awards is to determine whether required reports for federal award reimbursement include all expenditure activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found ? Quarterly remittance which report eligible federal expenditure incurred by the district during a three-month period were not timely remitted to request reimbursement of expenditure. Cause of the Finding ? The district has experienced a change of business manager and the transition into their roles allowed certain duties of the business office not to be completed. Effect of the Finding ? The opportunity cost of managing cashflow of the district due to not receiving reimbursement of federal expenditures in a timely manner. Also the PDE Financial and Account Information (FAI) portal may suspend payment until reporting status is updated. Questioned Costs ? No questioned costs. These factors have contributed in some immeasurable amount to the School District?s perilous financial condition.