FAC Explorer

Audit 415568

FY End
2023-06-30
Total Expended
$2.87M
Findings
8
Programs
10
Organization: Clairton City School District (PA)
Year: 2023 Accepted: 2026-11-02
Auditor: ZELENKOFSKE AXELROD LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241485 2023-001 Material Weakness Yes L
1241486 2023-001 Material Weakness Yes L
1241487 2023-001 Material Weakness Yes L
1241488 2023-001 Material Weakness Yes L
1241489 2023-001 Material Weakness Yes L
1241490 2023-001 Material Weakness Yes L
1241491 2023-001 Material Weakness Yes L
1241492 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $648,828 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $245,585 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $91,452 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $39,959 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $39,050 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $33,481 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $29,291 Yes 0
84.425 EDUCATION STABILIZATION FUND $3,886 Yes 1
93.778 GRANTS TO STATES FOR MEDICAID $3,271 Yes 0
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $628 Yes 0

Contacts

Name Title Type
Y7GKM1VLZLM9 Tamara Allen-Thomas Auditee
4122337090 Jared Ewing Auditor
No contacts on file

Notes to SEFA

Clairton City School District (“District”) is the reporting entity for financial reporting purposes as defined in Note 1 to the District’s financial statements.
The accompanying schedule of expenditures of federal awards has been prepared on the basis of accounting practices prescribed or permitted by the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems, issued by the Pennsylvania Department of Education. These practices, as they apply to the School District, are in conformity with U.S. generally accepted accounting principles. The District did not elect to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.
Non-monetary assistance was received from the U.S. Department of Agriculture in the amount of $30,083 in the form of commodities. These commodities are valued at USDA’s approximate costs. During the year ended June 30, 2023, the District used $33,481 in commodities and established a year-end inventory of $7,541. The amount recognized as revenue of $33,481 represents the commodities used which are recognized as revenue in the basic financial statements.

Finding Details

Finding 2023-001
Finding 2023-001 Budgeting Process Compliance Requirements: Reporting Type of Finding: Noncompliance Criteria Realistic budgets for expenditures should be made that will more closely match actual results since actual expenditures exceeded budgeted expenditures by $2,497,085. Condition The School District had a deficiency of total expenditures exceeding revenues by $1,478,669. Context The unrealistically prepared budget for the School District did not allow the School District to properly manager its expenditures. Effect The failure to plan and budget for the School District’s finances in a realistic manner will result in continued deficits. Cause Lack of sound budgeting by management Recommendation Management should have a budget plan to accurately budget expenditures and manage them. Response Clairton City School District agrees with this finding and will attempt to budget more realistically.