FAC Explorer

Audit 415370

FY End
2024-06-30
Total Expended
$4.77M
Findings
3
Programs
12
Organization: Wilson Area School District (PA)
Year: 2024 Accepted: 2026-10-27
Auditor: ZELENKOFSKE AXELROD LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241247 2024-001 Material Weakness Yes L
1241248 2024-001 Material Weakness Yes L
1241249 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $392,995 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $332,728 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $237,987 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $147,643 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $63,289 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $60,100 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $40,315 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $26,288 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $7,901 Yes 0
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $5,763 Yes 0
84.425 EDUCATION STABILIZATION FUND $4,669 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $1,989 Yes 0

Contacts

Name Title Type
CHLPCULMAJB1 Stephanie Arnold Auditee
4843736006 Jeffrey Weiss Auditor
No contacts on file

Notes to SEFA

SCOPE OF THIS SCHEDULE The federal programs as listed in the schedule of expenditures of federal awards are accounted for by the School District in the General Fund for U.S. Department of Education and in the Food Service Fund for U.S. Department of Agriculture programs.
BASIS OF ACCOUNTING The School District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
NONMONETARY FEDERAL AWARDS – DONATED COMMODITIES 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.
INDIRECT COST RATES The School District has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
2024-001 (2022-001) SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition: The District’s single audit and reporting package to the Federal Clearinghouse was delayed for the year ended June 30, 2024 beyond the due date. Criteria: The submission to the Federal Audit Clearinghouse is typically due within nine months of its fiscal year end. Cause: The District did not have an audit completed within the due date of March 31, 2025. Effect: The finding was a repeat of Finding 2023-001 from the prior year. Recommendation: The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: Management agrees and is working towards implementing a process whereby the internal year-end closing process is completed timely to enable the audit to be performed and completed within the required timeframe. See corrective action plan.