FAC Explorer

Audit 56910

FY End
2022-06-30
Total Expended
$15.33M
Findings
8
Programs
14
Organization: Easton Area School District (PA)
Year: 2022 Accepted: 2023-08-06
Auditor: Barbacane Thornton & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61762 2022-008 - - P
61763 2022-008 - - P
61764 2022-008 - - P
61765 2022-008 - - P
638204 2022-008 - - P
638205 2022-008 - - P
638206 2022-008 - - P
638207 2022-008 - - P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.13M - 0
10.553 School Breakfast Program $1.49M - 0
84.027 Special Education_grants to States $1.15M - 0
10.555 National School Lunch Program $371,736 - 0
84.367 Improving Teacher Quality State Grants $249,571 - 0
84.287 Twenty-First Century Community Learning Centers $157,069 - 0
10.559 Summer Food Service Program for Children $151,632 - 0
84.425 Education Stabilization Fund $123,698 Yes 1
84.424 Student Support and Academic Enrichment Program $109,639 - 0
84.365 English Language Acquisition State Grants $75,637 - 0
10.558 Child and Adult Care Food Program $63,877 - 0
93.778 Medical Assistance Program $49,348 - 0
10.649 Pandemic Ebt Administrative Costs $5,814 - 0
84.173 Special Education_preschool Grants $2,365 - 0

Contacts

Name Title Type
M1N7J8ENZFF7 Hans E Baltzersen Auditee
6102502400 Steve Kutsuflakis Auditor
No contacts on file

Notes to SEFA

Title: NON-MONETARY ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of the Easton Area School District. Federal awards passed through other government agencies are included on the schedule. The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting as described in the notes to the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals, and prisons) and to the needy. Expenditures reported in the schedule of expenditures of federal awards under CFDA #10.555 (National School Lunch Program - Donated Commodities) represent surplus food consumed by the School District during the 2021 - 2022 fiscal year. The School District has food commodities totaling $29,415 in inventory as of June 30, 2022.
Title: ACCESS PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of the Easton Area School District. Federal awards passed through other government agencies are included on the schedule. The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting as described in the notes to the basic financial statements. 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 passed through the Pennsylvania Department of Education are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2022 was $1,580,361.

Finding Details

Finding 2022-008
2022-008 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The District?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2023 due to the reasons explained in the findings related to the financial statements. Effect The Federal Audit Clearinghouse filing deadline for the March 31, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-008
2022-008 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The District?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2023 due to the reasons explained in the findings related to the financial statements. Effect The Federal Audit Clearinghouse filing deadline for the March 31, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-008
2022-008 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The District?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2023 due to the reasons explained in the findings related to the financial statements. Effect The Federal Audit Clearinghouse filing deadline for the March 31, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-008
2022-008 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The District?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2023 due to the reasons explained in the findings related to the financial statements. Effect The Federal Audit Clearinghouse filing deadline for the March 31, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-008
2022-008 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The District?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2023 due to the reasons explained in the findings related to the financial statements. Effect The Federal Audit Clearinghouse filing deadline for the March 31, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-008
2022-008 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The District?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2023 due to the reasons explained in the findings related to the financial statements. Effect The Federal Audit Clearinghouse filing deadline for the March 31, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-008
2022-008 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The District?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2023 due to the reasons explained in the findings related to the financial statements. Effect The Federal Audit Clearinghouse filing deadline for the March 31, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-008
2022-008 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The District?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended June 30, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The District did not have an audit completed within the due date of March 31, 2023 due to the reasons explained in the findings related to the financial statements. Effect The Federal Audit Clearinghouse filing deadline for the March 31, 2023 single audit was not met. Recommendation The District should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.