Finding Text
Finding 2024-005 – Preparation of Schedule of Expenditures of Federal Awards
Federal Agency: United States Department of Education; United States Department of
Agriculture
Federal Programs Name: COVID-19 Education Stabilization Fund; Child Nutrition Cluster
Federal Award Identification Number: AL No.: 84.425 D; 84.425 U; 10.553; 10.555; 10.559
Pass-Through Agency: Pennsylvania Department of Education
Pass-Through Number(s): 264; 356; 362; 367
Award Period: 3/13/20 - 9/30/24
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria: 2 CFR 200.510(a) states the auditee must prepare a schedule of expenditures of Federal
awards for the period covered by the auditee's financial statements. The schedule must include
the total Federal awards expended as determined in accordance with 2 CFR 200.502.
Condition: During audit procedures, it was determined that the District did not perform their
responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately
presented the federal awards expended during the fiscal year.
Questioned Costs: None
Cause: The District did not perform their responsibilities under 2 CFR 200.510(a) and could not
produce a schedule that accurately presented the federal awards expended during the fiscal year.
Effect: There was no schedule prepared by the District during the fiscal year.
Repeat Finding: No
Recommendations: We recommend the following:
- The District should establish policies and procedures to understand and accurately
determine the source and breakdown of the commingled assistance received.
- The District should implement review procedures to ensure the Schedule is complete,
accurate and prepared in accordance with the requirements set forth within 2 CFR
200.510.
View of Responsible Officials: Management agrees with the finding and will take the necessary
corrective actions.