FAC Explorer

Audit 47859

FY End
2022-06-30
Total Expended
$2.25M
Findings
4
Programs
15
Organization: Central Fulton School District (PA)
Year: 2022 Accepted: 2023-01-29
Auditor: Boyer & Ritter LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48323 2022-003 Significant Deficiency - C
48324 2022-003 Significant Deficiency - C
624765 2022-003 Significant Deficiency - C
624766 2022-003 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
93.600 Head Start $424,433 - 0
84.010 Title I Grants to Local Educational Agencies $250,378 - 0
84.027 Special Education_grants to States $133,482 - 0
10.553 School Breakfast Program $80,046 - 0
93.600 Covid-19 Head Start $76,041 - 0
10.555 National School Lunch Program $51,387 - 0
10.555 Covid-19 National School Lunch Program $46,675 - 0
84.367 Improving Teacher Quality State Grants $35,315 - 0
84.027 Covid-19 Special Education_grants to States $30,517 - 0
84.425 Covid-19 Education Stabilization Fund $14,413 Yes 0
84.424 Student Support and Academic Enrichment Program $10,338 - 0
84.173 Special Education_preschool Grants $4,120 - 0
93.778 Medical Assistance Program $3,581 - 0
10.559 Summer Food Service Program for Children $2,518 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
LJNWK9A34ZQ5 Luanne Keebaugh Auditee
7174857002 Romulus Comly Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Education Stabilization Fund - AL #84.425, Year Ended June 30, 2022 U.S. Department of Education Pass-Through Entity: Pennsylvania Department of Education Finding 2022-003 ? Cash Management and Reporting Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Statement of Condition: The District did not file the final expenditure report for grant #200-200073 in a timely manner within the 30-day requirement. The District did not file the quarterly reports for grant #200-210073, #223-210073 and #225-210073 in a timely manner within the 10-day requirement. Cause and Effect: The District's Business office did not file the quarterly cash on hand and the final expenditure report timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: No Questioned Costs: None Context: Incomplete or late reporting in the current year. Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2022-003
Education Stabilization Fund - AL #84.425, Year Ended June 30, 2022 U.S. Department of Education Pass-Through Entity: Pennsylvania Department of Education Finding 2022-003 ? Cash Management and Reporting Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Statement of Condition: The District did not file the final expenditure report for grant #200-200073 in a timely manner within the 30-day requirement. The District did not file the quarterly reports for grant #200-210073, #223-210073 and #225-210073 in a timely manner within the 10-day requirement. Cause and Effect: The District's Business office did not file the quarterly cash on hand and the final expenditure report timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: No Questioned Costs: None Context: Incomplete or late reporting in the current year. Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2022-003
Education Stabilization Fund - AL #84.425, Year Ended June 30, 2022 U.S. Department of Education Pass-Through Entity: Pennsylvania Department of Education Finding 2022-003 ? Cash Management and Reporting Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Statement of Condition: The District did not file the final expenditure report for grant #200-200073 in a timely manner within the 30-day requirement. The District did not file the quarterly reports for grant #200-210073, #223-210073 and #225-210073 in a timely manner within the 10-day requirement. Cause and Effect: The District's Business office did not file the quarterly cash on hand and the final expenditure report timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: No Questioned Costs: None Context: Incomplete or late reporting in the current year. Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Finding 2022-003
Education Stabilization Fund - AL #84.425, Year Ended June 30, 2022 U.S. Department of Education Pass-Through Entity: Pennsylvania Department of Education Finding 2022-003 ? Cash Management and Reporting Criteria: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Statement of Condition: The District did not file the final expenditure report for grant #200-200073 in a timely manner within the 30-day requirement. The District did not file the quarterly reports for grant #200-210073, #223-210073 and #225-210073 in a timely manner within the 10-day requirement. Cause and Effect: The District's Business office did not file the quarterly cash on hand and the final expenditure report timely. By not filing the required reports in a timely manner, the District is potentially risking a withholding of federal funds by the PDE until the reports are properly filed. Identification of Repeat Finding: No Questioned Costs: None Context: Incomplete or late reporting in the current year. Recommendation: Procedures should be established to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.