FAC Explorer

Audit 50257

FY End
2022-06-30
Total Expended
$3.92M
Findings
6
Programs
11
Organization: Upper Dauphin Area School District (PA)
Year: 2022 Accepted: 2023-03-12
Auditor: Jones & CO PC Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50244 2022-003 - - C
50245 2022-002 - - C
50246 2022-004 - - C
626686 2022-003 - - C
626687 2022-002 - - C
626688 2022-004 - - C

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $499,664 - 0
10.553 School Breakfast Program $95,288 - 0
84.367 Improving Teacher Quality State Grants $67,012 - 0
84.027 Special Education_grants to States $43,041 - 0
10.555 National School Lunch Program $40,175 - 0
84.424 Student Support and Academic Enrichment Program $38,054 - 0
84.048 Career and Technical Education -- Basic Grants to States $29,579 - 0
93.778 Medical Assistance Program $6,709 - 0
84.425 Education Stabilization Fund $2,447 Yes 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
84.173 Special Education_preschool Grants $466 - 0

Contacts

Name Title Type
HXUVJNZBGRH5 Amie Savidge Auditee
7173828134 Richard W Pitcavage Auditor
No contacts on file

Notes to SEFA

Title: COMMODITIES Accounting Policies: NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES:The accompanying Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. NOTE 3 INDIRECT COSTS:The District did not charge any indirect costs to any of the federal grants and programs during this fiscal year. Consequently, the District did not use the 10% de-minimis cost rate. NOTE 2 - COMMODITIES:The beginning and ending deferred income figures listed represent the beginning and ending commodities inventories in the Cafeteria Fund. These commodities are received through the State from the U.S. Department of Agriculture. The commodities are valued at amounts assigned to the various items by the U.S. Department of Agriculture when the commodities are offered.
Title: CLUSTER PROGRAMS Accounting Policies: NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES:The accompanying Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. NOTE 3 INDIRECT COSTS:The District did not charge any indirect costs to any of the federal grants and programs during this fiscal year. Consequently, the District did not use the 10% de-minimis cost rate. NOTE 4 - CLUSTER PROGRAMS:The following CFDAs have been deemed a cluster of programs by the Office of Management and Budget and, therefore, are treated as one program in determining the major programs to be audited. CHILD NUTRITION CLUSTER 10.553 $69,635, 10.555 343,211 TOTAL 412,846 SPECIAL EDUCATION CLUSTER 84.027 200, 549, 84.173 1,120 TOTAL 201,669.

Finding Details

Finding 2022-003
UNITED STATES DEPARTMENT OF EDUCATION 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not file this required report for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required report. Cause: The non-filing of the required report appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports.
Finding 2022-002
UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not file this required report for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required report. Cause: The non-filing of the required report appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports.
Finding 2022-004
UNITED STATES DEPARTMENT OF EDUCATION 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not file this required report for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required report. Cause: The non-filing of the required report appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports.
Finding 2022-003
UNITED STATES DEPARTMENT OF EDUCATION 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not file this required report for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required report. Cause: The non-filing of the required report appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports.
Finding 2022-002
UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not file this required report for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required report. Cause: The non-filing of the required report appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports.
Finding 2022-004
UNITED STATES DEPARTMENT OF EDUCATION 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not file this required report for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required report. Cause: The non-filing of the required report appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports.