FAC Explorer

Audit 414632

FY End
2025-06-30
Total Expended
$2.31M
Findings
3
Programs
10
Organization: Tredyffrin/easttown School District (PA)
Year: 2025 Accepted: 2026-10-06
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240003 2025-002 Material Weakness Yes I
1240004 2025-002 Material Weakness Yes I
1240005 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.08M Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $226,364 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $148,009 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $89,572 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $88,200 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $59,375 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $18,419 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $14,996 Yes 0
84.425 EDUCATION STABILIZATION FUND $14,204 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $3,335 Yes 1

Contacts

Name Title Type
C19PL8EXNLG7 Arthur J McDonnell Auditee
6102401900 Sean Walker 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 and Certain State Grants under ALN 10.555 National School Lunch Program and passed through the Pennsylvania Department of Agriculture represent federal surplus food consumed by the District during the 2023-2024 fiscal year.
The District participates in the ACCESS Program which is a medical assistance program that reimburses local educational agencies for direct eligible health-related services provided to enrolled special needs students. Reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2025 was $609,814.

Finding Details

Finding 2025-002
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Assistance Listing Number: 84.027/84.173 Pass-through Agency: Chester County Intermediate Unity Pass-through Entity Number: 062-2500024 Federal Award Identification Number and Year: H027A200093 - 2025 Award Period: 7/1/2024 to 6/30/2025 Compliance Requirement: Suspension and Debarment TREDYFFRIN-EASTTOWN SCHOOL DISTRICT SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2025 (137) Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Internal Control: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Condition: The District could not provide supporting documentation that suspension and debarment status was determined prior to award. Questioned Costs: None Context: The District did not adhere to established internal controls over suspension and debarment transactions Cause: The District did not retain documentation that the vendor was not suspended or debarred at time of contract. Effect: There is a risk that vendors utilized are suspended by the SEC. Repeat Finding: No Recommendation: The District should ensure that employees are following the requirements they have outlined in their procurement policy. Views of Responsible Officials: Management acknowledges and accepts the finding and has implemented controls to ensure the finding will not reoccur.