FAC Explorer

Audit 5999

FY End
2023-06-30
Total Expended
$1.37M
Findings
14
Programs
17
Organization: Commodore Perry School District (PA)
Year: 2023 Accepted: 2023-12-11
Auditor: McGill Power Bell & Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3835 2023-001 Significant Deficiency - F
3836 2023-001 Significant Deficiency - F
3837 2023-001 Significant Deficiency - F
3838 2023-001 Significant Deficiency - F
3839 2023-001 Significant Deficiency - F
3840 2023-001 Significant Deficiency - F
3841 2023-001 Significant Deficiency - F
580277 2023-001 Significant Deficiency - F
580278 2023-001 Significant Deficiency - F
580279 2023-001 Significant Deficiency - F
580280 2023-001 Significant Deficiency - F
580281 2023-001 Significant Deficiency - F
580282 2023-001 Significant Deficiency - F
580283 2023-001 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.425 Elementary and Secondary Emergency Relief Fund - Arp $357,714 Yes 1
84.010 Title I Grants to Local Educational Agencies $270,116 - 0
10.555 National School Lunch Program $189,577 - 0
84.425 Education Stabilization Fund $141,560 Yes 1
84.027 Special Education_grants to States $104,064 - 0
10.553 School Breakfast Program $76,447 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $42,345 - 0
10.555 Donated Commodities - Non-Cash Assistance $40,132 - 0
84.367 Improving Teacher Quality State Grants $29,344 - 0
84.425 Arp Esser 7% Set Aside - Learning Loss $21,449 Yes 1
10.555 Supply Chain Assistance $20,261 - 0
84.424 Student Support and Academic Enrichment Program $17,674 - 0
84.358 Rural Education $10,847 - 0
84.425 Arp Esser 7% Set Aside - After School Program $10,625 Yes 1
84.425 Arp Esser Homeless Children and Youth $7,575 Yes 1
84.425 Arp Esser 7% Set Aside - Summer School Program $3,661 Yes 1
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
EWEGC2NRETY7 Michelle Goehring Auditee
7242533255 Amanda Landon Auditor
No contacts on file

Notes to SEFA

Title: Food Commodities Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) includes the federal and state award activity of Commodore Perry School District under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Commodore Perry School District, it is not intended to be and does not present the net position, changes in net position, or cash flows for Commodore Perry School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the District had $9,345 of food commodity inventory.
Title: Subrecipient Funding Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) includes the federal and state award activity of Commodore Perry School District under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Commodore Perry School District, it is not intended to be and does not present the net position, changes in net position, or cash flows for Commodore Perry School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no funds passed through to subrecipients from any of the federal programs.

Finding Details

Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.
Finding 2023-001
2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.