Audit 48338

FY End
2022-06-30
Total Expended
$2.66M
Findings
6
Programs
12
Organization: Tussey Mountain School District (PA)
Year: 2022 Accepted: 2023-07-18

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
52309 2022-002 Material Weakness - L
52310 2022-002 Material Weakness - L
52311 2022-002 Material Weakness - L
628751 2022-002 Material Weakness - L
628752 2022-002 Material Weakness - L
628753 2022-002 Material Weakness - L

Programs

Contacts

Name Title Type
Y4E8SJMCHXW5 Brenda Fluke-Garber Auditee
8146353670 Jeffrey Koontz Auditor
No contacts on file

Notes to SEFA

Accounting Policies: ACCRUAL BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Criteria: When a Single Audit is required to be performed, an audit report is required to be filed nine months after the end of the year subject to audit. Condition: The District?s audit for the year ended June 30, 2022, was not completed in time for the audit report to be filed by March 31, 2023. Cause: The District?s accounting policies and procedures as well as the auditor?s timeline did not allow for a timely completion of the June 30, 2022 audit report. Effect: The District?s Single Audit will be submitted late for the year ended June 30, 2022. Auditor?s Recommendation: We recommend that the District review its accounting policies and procedures to allow for the audit report, and results of the Single Audit, to be submitted prior to the filing deadline. Views of Responsible Officials: We agree with the above issue. See Corrective Action Plan
Criteria: When a Single Audit is required to be performed, an audit report is required to be filed nine months after the end of the year subject to audit. Condition: The District?s audit for the year ended June 30, 2022, was not completed in time for the audit report to be filed by March 31, 2023. Cause: The District?s accounting policies and procedures as well as the auditor?s timeline did not allow for a timely completion of the June 30, 2022 audit report. Effect: The District?s Single Audit will be submitted late for the year ended June 30, 2022. Auditor?s Recommendation: We recommend that the District review its accounting policies and procedures to allow for the audit report, and results of the Single Audit, to be submitted prior to the filing deadline. Views of Responsible Officials: We agree with the above issue. See Corrective Action Plan
Criteria: When a Single Audit is required to be performed, an audit report is required to be filed nine months after the end of the year subject to audit. Condition: The District?s audit for the year ended June 30, 2022, was not completed in time for the audit report to be filed by March 31, 2023. Cause: The District?s accounting policies and procedures as well as the auditor?s timeline did not allow for a timely completion of the June 30, 2022 audit report. Effect: The District?s Single Audit will be submitted late for the year ended June 30, 2022. Auditor?s Recommendation: We recommend that the District review its accounting policies and procedures to allow for the audit report, and results of the Single Audit, to be submitted prior to the filing deadline. Views of Responsible Officials: We agree with the above issue. See Corrective Action Plan
Criteria: When a Single Audit is required to be performed, an audit report is required to be filed nine months after the end of the year subject to audit. Condition: The District?s audit for the year ended June 30, 2022, was not completed in time for the audit report to be filed by March 31, 2023. Cause: The District?s accounting policies and procedures as well as the auditor?s timeline did not allow for a timely completion of the June 30, 2022 audit report. Effect: The District?s Single Audit will be submitted late for the year ended June 30, 2022. Auditor?s Recommendation: We recommend that the District review its accounting policies and procedures to allow for the audit report, and results of the Single Audit, to be submitted prior to the filing deadline. Views of Responsible Officials: We agree with the above issue. See Corrective Action Plan
Criteria: When a Single Audit is required to be performed, an audit report is required to be filed nine months after the end of the year subject to audit. Condition: The District?s audit for the year ended June 30, 2022, was not completed in time for the audit report to be filed by March 31, 2023. Cause: The District?s accounting policies and procedures as well as the auditor?s timeline did not allow for a timely completion of the June 30, 2022 audit report. Effect: The District?s Single Audit will be submitted late for the year ended June 30, 2022. Auditor?s Recommendation: We recommend that the District review its accounting policies and procedures to allow for the audit report, and results of the Single Audit, to be submitted prior to the filing deadline. Views of Responsible Officials: We agree with the above issue. See Corrective Action Plan
Criteria: When a Single Audit is required to be performed, an audit report is required to be filed nine months after the end of the year subject to audit. Condition: The District?s audit for the year ended June 30, 2022, was not completed in time for the audit report to be filed by March 31, 2023. Cause: The District?s accounting policies and procedures as well as the auditor?s timeline did not allow for a timely completion of the June 30, 2022 audit report. Effect: The District?s Single Audit will be submitted late for the year ended June 30, 2022. Auditor?s Recommendation: We recommend that the District review its accounting policies and procedures to allow for the audit report, and results of the Single Audit, to be submitted prior to the filing deadline. Views of Responsible Officials: We agree with the above issue. See Corrective Action Plan