FAC Explorer

Audit 5986

FY End
2023-06-30
Total Expended
$6.23M
Findings
10
Programs
12
Organization: Northern Tioga School District (PA)
Year: 2023 Accepted: 2023-12-11
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3827 2023-002 Material Weakness - L
3828 2023-002 Material Weakness - L
3829 2023-002 Material Weakness - L
3830 2023-002 Material Weakness - L
3831 2023-002 Material Weakness - L
580269 2023-002 Material Weakness - L
580270 2023-002 Material Weakness - L
580271 2023-002 Material Weakness - L
580272 2023-002 Material Weakness - L
580273 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $2.91M Yes 0
84.010 Title I Grants to Local Educational Agencies $703,306 - 0
10.553 School Breakfast Program $423,029 Yes 1
10.555 National School Lunch Program $157,988 Yes 1
84.367 Improving Teacher Quality State Grants $78,746 - 0
84.424 Student Support and Academic Enrichment Program $53,137 - 0
10.559 Summer Food Service Program for Children $24,007 Yes 1
93.778 Medical Assistance Program $20,180 - 0
84.173 Special Education_preschool Grants $3,344 - 0
84.027 Special Education_grants to States $2,380 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.048 Career and Technical Education -- Basic Grants to States $520 - 0

Contacts

Name Title Type
MPHBBZKKAYV9 Kathy Vanschaick Auditee
8142585644 Kimberly Stank Auditor
No contacts on file

Notes to SEFA

Title: RISK-BASED AUDIT APPROACH Accounting Policies: Northern Tioga School District (the “District”) is the reporting entity for financial reporting purposes as defined in Note 1A to the District’s basic financial statements. For purposes of preparing the schedules of expenditures of federal awards, the District’s reporting entity is the same that was used for financial reporting. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the District and is presented using the accrual basis of accounting, which is described in Note 1C to the District’s basic financial statements. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis indirect cost rate. The 2023 threshold for determining Type A and Type B programs is $750,000. The following program was audited as major: - Education Stabilization Grant, AL #84.425 - Child Nutrition Cluster, AL #10.553, 10.555, 10.559 The amount expended under the program audited as a major federal program for the year ended June 30, 2023, totaled $4,826,938 or 77.49% of total federal awards expended.
Title: MEDICAL ASSISTANCE Accounting Policies: Northern Tioga School District (the “District”) is the reporting entity for financial reporting purposes as defined in Note 1A to the District’s basic financial statements. For purposes of preparing the schedules of expenditures of federal awards, the District’s reporting entity is the same that was used for financial reporting. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the District and is presented using the accrual basis of accounting, which is described in Note 1C to the District’s basic financial statements. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis indirect cost rate. Access reimbursement received under AL #93.778, Revenue Code 8810 are classified as fee-for-service revenues and are not recognized as federal awards for the purpose of the Schedule of Expenditures of Federal Awards.

Finding Details

Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.
Finding 2023-002
Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.