FAC Explorer

Audit 53112

FY End
2022-06-30
Total Expended
$6.64M
Findings
6
Programs
10
Organization: Pequea Valley School District (PA)
Year: 2022 Accepted: 2023-01-17
Auditor: Trout CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48078 2022-004 Significant Deficiency - N
48079 2022-004 Significant Deficiency - N
48080 2022-004 Significant Deficiency - N
624520 2022-004 Significant Deficiency - N
624521 2022-004 Significant Deficiency - N
624522 2022-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $747,163 Yes 0
10.553 School Breakfast Program $168,362 Yes 0
10.555 National School Lunch Program $24,536 Yes 0
84.424 Student Support and Academic Enrichment Program $20,446 - 0
93.778 Medical Assistance Program $12,545 - 0
84.367 Supporting Effective Instruction State Grants $9,296 - 0
84.027 Special Education_grants to States $3,095 - 0
84.010 Title I Grants to Local Educational Agencies $2,075 - 0
10.649 Ebt Administrative Costs $614 - 0
84.173 Special Education_preschool Grants $591 - 0

Contacts

Name Title Type
L2MUG93N22C7 Dr. Erik Orndorff Auditee
7177655530 Megan Senkowski Auditor
No contacts on file

Notes to SEFA

Title: National School Lunch Program - Passed Through the PA Dept. of Agriculture 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. A)Beginning inventory at July 1 - $0; B) Total amount of commodities received from the Department of Agriculture - $24,536; C) Total amount of commodities used- $24,536; D) Ending inventory at June 30 - $0
Title: Seamless Summer Program 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. This portion ($738,759) represents the Seamless Summer portion of the National School Lunch Program.
Title: ACCESS 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. The ACCESS Program is a medical assistance program that reimburses local educational agencies for direct, eligible health-related services provided to enrolled special needs students. Reimbursements are federal monies but are classified as fee-for-service revenues and are not considered federal financial assistance. Because only federal financial assistance is included on the schedule of expenditures of federal awards, ACCESS reimbursements are not included on the schedule. The amount of ACCESS funding received for the year ended June 30, 2022, was $121,763 listed on the PDE confirmation as program #044-007332.
Title: COVID-19 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. Federal funding provided by Congress to address the COVID-19 pandemic is identified by "COVID-19" in the federal program column of the schedule of expenditures of federal awards. This includes new grants created by pandemic-related legislation, as well as incremental funding for existing federal programs.
Title: Returned Money 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. The amount listed as deferred revenue at June 30, 2022, on the schedule of expenditures of federal awards includes amounts funds to be returned to the Pennsylvania Department of Education (PDE). These amounts are as follows: due to PDE under AL#84.010, contract #013-210332: $2,873; due to PDE under AL#84.367, contract #020-210332: $785.

Finding Details

Finding 2022-004
#2022-004 - COVID-19 Education Stabilization Fund - AL #: 84.425D, Year Ended June 30, 2022 Criteria: The Pennsylvania Department of Education (PDE) requires the recipient of ESSER I funding to use the correct number of nonpublic low-income students that proactively affirm participation in the ESSER I grant when calculating the nonpublic schools? funding allocation. Statement of Condition: Pequea Valley School District inadvertently excluded two nonpublic students in its allocation of the nonpublic school?s calculated share of the ESSER I grant. Cause and Effect: Pequea Valley School District did not have a second level review process in place prior to submitting the nonpublic school?s allocation amount to PDE. As a result, the per pupil allocation was higher than it should have been. Questioned Costs: None over the reportable threshold. Identification of Repeat Finding: No Recommendation: Pequea Valley School District should implement a second-level review process for its submissions to grantors for funding and reporting purposes. Management Response: The School District?s Assistant Superintendent who is responsible for Federal Programs will review and certify that per pupil calculations for non-public students are recorded accurately.
Finding 2022-004
#2022-004 - COVID-19 Education Stabilization Fund - AL #: 84.425D, Year Ended June 30, 2022 Criteria: The Pennsylvania Department of Education (PDE) requires the recipient of ESSER I funding to use the correct number of nonpublic low-income students that proactively affirm participation in the ESSER I grant when calculating the nonpublic schools? funding allocation. Statement of Condition: Pequea Valley School District inadvertently excluded two nonpublic students in its allocation of the nonpublic school?s calculated share of the ESSER I grant. Cause and Effect: Pequea Valley School District did not have a second level review process in place prior to submitting the nonpublic school?s allocation amount to PDE. As a result, the per pupil allocation was higher than it should have been. Questioned Costs: None over the reportable threshold. Identification of Repeat Finding: No Recommendation: Pequea Valley School District should implement a second-level review process for its submissions to grantors for funding and reporting purposes. Management Response: The School District?s Assistant Superintendent who is responsible for Federal Programs will review and certify that per pupil calculations for non-public students are recorded accurately.
Finding 2022-004
#2022-004 - COVID-19 Education Stabilization Fund - AL #: 84.425D, Year Ended June 30, 2022 Criteria: The Pennsylvania Department of Education (PDE) requires the recipient of ESSER I funding to use the correct number of nonpublic low-income students that proactively affirm participation in the ESSER I grant when calculating the nonpublic schools? funding allocation. Statement of Condition: Pequea Valley School District inadvertently excluded two nonpublic students in its allocation of the nonpublic school?s calculated share of the ESSER I grant. Cause and Effect: Pequea Valley School District did not have a second level review process in place prior to submitting the nonpublic school?s allocation amount to PDE. As a result, the per pupil allocation was higher than it should have been. Questioned Costs: None over the reportable threshold. Identification of Repeat Finding: No Recommendation: Pequea Valley School District should implement a second-level review process for its submissions to grantors for funding and reporting purposes. Management Response: The School District?s Assistant Superintendent who is responsible for Federal Programs will review and certify that per pupil calculations for non-public students are recorded accurately.
Finding 2022-004
#2022-004 - COVID-19 Education Stabilization Fund - AL #: 84.425D, Year Ended June 30, 2022 Criteria: The Pennsylvania Department of Education (PDE) requires the recipient of ESSER I funding to use the correct number of nonpublic low-income students that proactively affirm participation in the ESSER I grant when calculating the nonpublic schools? funding allocation. Statement of Condition: Pequea Valley School District inadvertently excluded two nonpublic students in its allocation of the nonpublic school?s calculated share of the ESSER I grant. Cause and Effect: Pequea Valley School District did not have a second level review process in place prior to submitting the nonpublic school?s allocation amount to PDE. As a result, the per pupil allocation was higher than it should have been. Questioned Costs: None over the reportable threshold. Identification of Repeat Finding: No Recommendation: Pequea Valley School District should implement a second-level review process for its submissions to grantors for funding and reporting purposes. Management Response: The School District?s Assistant Superintendent who is responsible for Federal Programs will review and certify that per pupil calculations for non-public students are recorded accurately.
Finding 2022-004
#2022-004 - COVID-19 Education Stabilization Fund - AL #: 84.425D, Year Ended June 30, 2022 Criteria: The Pennsylvania Department of Education (PDE) requires the recipient of ESSER I funding to use the correct number of nonpublic low-income students that proactively affirm participation in the ESSER I grant when calculating the nonpublic schools? funding allocation. Statement of Condition: Pequea Valley School District inadvertently excluded two nonpublic students in its allocation of the nonpublic school?s calculated share of the ESSER I grant. Cause and Effect: Pequea Valley School District did not have a second level review process in place prior to submitting the nonpublic school?s allocation amount to PDE. As a result, the per pupil allocation was higher than it should have been. Questioned Costs: None over the reportable threshold. Identification of Repeat Finding: No Recommendation: Pequea Valley School District should implement a second-level review process for its submissions to grantors for funding and reporting purposes. Management Response: The School District?s Assistant Superintendent who is responsible for Federal Programs will review and certify that per pupil calculations for non-public students are recorded accurately.
Finding 2022-004
#2022-004 - COVID-19 Education Stabilization Fund - AL #: 84.425D, Year Ended June 30, 2022 Criteria: The Pennsylvania Department of Education (PDE) requires the recipient of ESSER I funding to use the correct number of nonpublic low-income students that proactively affirm participation in the ESSER I grant when calculating the nonpublic schools? funding allocation. Statement of Condition: Pequea Valley School District inadvertently excluded two nonpublic students in its allocation of the nonpublic school?s calculated share of the ESSER I grant. Cause and Effect: Pequea Valley School District did not have a second level review process in place prior to submitting the nonpublic school?s allocation amount to PDE. As a result, the per pupil allocation was higher than it should have been. Questioned Costs: None over the reportable threshold. Identification of Repeat Finding: No Recommendation: Pequea Valley School District should implement a second-level review process for its submissions to grantors for funding and reporting purposes. Management Response: The School District?s Assistant Superintendent who is responsible for Federal Programs will review and certify that per pupil calculations for non-public students are recorded accurately.