FAC Explorer

Audit 54480

FY End
2022-06-30
Total Expended
$866,719
Findings
2
Programs
2
Organization: Erie County Technical School (PA)
Year: 2022 Accepted: 2023-02-09
Auditor: Buseck Barger Bleil and CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59538 2022-004 Significant Deficiency - L
635980 2022-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.048 Career and Technical Education -- Basic Grants to States $337,620 - 0
84.425 Covid-19 Education Stabilization Fund $257,698 Yes 0

Contacts

Name Title Type
C16DZG7T1PK9 Jessica Garnica Auditee
8144648600 Bryant Sapone 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) where in 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. Pass-through entity identifying numbers are presented where available. For purposes of charging indirect costs to federal awards, the School has not elected to use the 10% de minimis cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
FINDING 2022-004: ESSER - REPORTING FINDING TYPE: Federal Awards ? Significant Deficiency/Noncompliance CRITERIA: Per Pennsylvania Department of Education guidance on ESSER grants, schools are required to file the reconciliation of cash on hand report for the quarter subsequent to when funds are first received. The Uniform Guidance states that nonfederal entities must follow state reporting guidelines. CONDITION: The auditor, while testing compliance with reporting for ARP ESSER and GEER awards, noted several missing cash on hand reports. Upon further investigation, the auditor noted that several of the quarterly cash on hand reports had not been filed. CAUSE: Turnover at the accounting position and higher than normal federal awards at the School led to confusion on reporting requirements. EFFECT: The School was not in compliance with Pennsylvania Department of Education reporting requirements. Cash reimbursements for eligible expenses were likely significantly delayed in their receipt from the Pennsylvania Department of Education. QUESTIONED COST: None RECOMMENDATION: Management should maintain an up-to-date listing of all federal grants and thoroughly understand reporting requirements and conditions of each grant. Management should promptly request reimbursement for grant eligible expenses and review year-end accruals to ensure grant expenses are properly reported and revenues are recognized in the proper period. Management should also maintain a folder for each grant with contemporaneous documentation of required grant reporting and correspondence with grantors. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-004
FINDING 2022-004: ESSER - REPORTING FINDING TYPE: Federal Awards ? Significant Deficiency/Noncompliance CRITERIA: Per Pennsylvania Department of Education guidance on ESSER grants, schools are required to file the reconciliation of cash on hand report for the quarter subsequent to when funds are first received. The Uniform Guidance states that nonfederal entities must follow state reporting guidelines. CONDITION: The auditor, while testing compliance with reporting for ARP ESSER and GEER awards, noted several missing cash on hand reports. Upon further investigation, the auditor noted that several of the quarterly cash on hand reports had not been filed. CAUSE: Turnover at the accounting position and higher than normal federal awards at the School led to confusion on reporting requirements. EFFECT: The School was not in compliance with Pennsylvania Department of Education reporting requirements. Cash reimbursements for eligible expenses were likely significantly delayed in their receipt from the Pennsylvania Department of Education. QUESTIONED COST: None RECOMMENDATION: Management should maintain an up-to-date listing of all federal grants and thoroughly understand reporting requirements and conditions of each grant. Management should promptly request reimbursement for grant eligible expenses and review year-end accruals to ensure grant expenses are properly reported and revenues are recognized in the proper period. Management should also maintain a folder for each grant with contemporaneous documentation of required grant reporting and correspondence with grantors. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees with the finding.