FAC Explorer

Audit 407570

FY End
2025-06-30
Total Expended
$833,004
Findings
1
Programs
3
Organization: Beaver County Career & Technology Center (PA)
Year: 2025 Accepted: 2026-07-21
Auditor: TURNLEY ROBERTSON & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224156 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $399,217 Yes 1
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $363,787 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $70,000 Yes 0

Contacts

Name Title Type
LDCHAMBNNJL8 Laura Delvecchio Auditee
7247285800 Travis Gnarra 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 Beaver County Career and Technology Center for the year ended June 30, 2025. 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 Career and Technology Center, it is not intended to and does not present the financial position or changes in net position of the Beaver County Career and Technology Center.
Federal financial award revenues are included in the financial statements as 'federal source' revenues.
Federal grant receivables are included as part of 'due from other governments' in Exhibit A and Exhibit C as referenced in Note 3 to the Financial Statements. Unearned federal grant revenue, if any, is included as part of 'unearned revenue' in Exhibit A and Exhibit C.

Finding Details

Finding 2025-001
CONDITION: The Beaver County Career and Technology Center contracted with a third-party vendor – Huckstein Mechanical for electrical upgrades to the welding lab and Robovent for welding equipment at the Center. The contract was procured through a cooperative purchasing group. The Center, 1) was unable to provide documentation from the cooperative purchasing group to verify that the welding lab upgrade and equipment procurement contract was competitively procured, such as a bid evaluation and public solicitation and 2) did not obtain the adequate number of price or rate quotations. This is a repeat finding (2024-001) from the prior fiscal year.