Audit 415665

Finding 2025-004 Reporting Title I, Grants to Local Education Agencies – AL# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency in a timely manner. Condition: It was noted that the Final Expenditure Report for Title I was not submitted to the State in timely manner, leading to a delay in the District’s reimbursement from the State. Cause: There was an oversight on the District’s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. This finding includes a repeat finding of Finding 2024-005 from the previous year. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger and submitted to the respective granting agency in a timely fashion. Management’s Response: The District agrees with the finding and the business manager has resumed taking on responsibility for submitting quarterly reports in a timely manner. The District maintains a listing of due dates for reports to assist in monitoring when reports are due to external agencies. The business manager and staff are developing and implementing procedures to correct past mistakes, establish efficient processes and ensure all transactions are correctly posted to the proper period, fund, function and account.