Finding 1136745 (2024-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-13
Audit: 356222
Organization: Aliquippa School District (PA)

AI Summary

  • Core Issue: The District failed to submit required budget revisions to PDE for changes over 20% of the original grant budget.
  • Impacted Requirements: Compliance with ARP ESSER grant agreements and PDE regulations regarding budget revisions.
  • Recommended Follow-Up: Ensure the District adheres to submission requirements for budget revisions in future grants.

Finding Text

CONDITION: During my review of Aliquippa School District’s compliance with the requirements of ESSER grant requirements and PDE, the District did not comply with requirements to submit for approval by PDE budget revisions for any expected changes in grant spending in excess of 20% of the original approved budget. CRITERIA: As specified in the ARP ESSER grant agreements and as required by the Pennsylvania Department of Education (PDE), the District is required to submit and have approved by PDE, budget revisions for any expected changes to spending of over 20% from the original adopted budget for the grant. CAUSE: District officials responsible for federal programs did not adhere to the grant requirements to submit budget revisions to the Pennsylvania Department of Education (PDE) for expected changes in grant spending of over 20% from the original approved budget. EFFECT: The District did not comply with grant and PDE requirements to submit budget revisions. QUESTIONED COST: $0 RECOMMENDATION: I recommend that for all future grants the District follow requirements to submit budget revisions to PDE. VIEW OF RESPONSIBLE OFFICIALS: See Correction Action Plan

Categories

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Other Findings in this Audit

  • 560294 2024-002
    Material Weakness Repeat
  • 560295 2024-003
    Material Weakness Repeat
  • 560296 2024-004
    Material Weakness Repeat
  • 560297 2024-005
    Material Weakness Repeat
  • 560298 2024-006
    Material Weakness
  • 560299 2024-002
    Material Weakness Repeat
  • 560300 2024-003
    Material Weakness Repeat
  • 560301 2024-004
    Material Weakness Repeat
  • 560302 2024-005
    Material Weakness Repeat
  • 560303 2024-006
    Material Weakness
  • 560304 2024-002
    Material Weakness Repeat
  • 560305 2024-003
    Material Weakness Repeat
  • 560306 2024-004
    Material Weakness Repeat
  • 560307 2024-005
    Material Weakness Repeat
  • 560308 2024-006
    Material Weakness
  • 1136736 2024-002
    Material Weakness Repeat
  • 1136737 2024-003
    Material Weakness Repeat
  • 1136738 2024-004
    Material Weakness Repeat
  • 1136739 2024-005
    Material Weakness Repeat
  • 1136740 2024-006
    Material Weakness
  • 1136741 2024-002
    Material Weakness Repeat
  • 1136742 2024-003
    Material Weakness Repeat
  • 1136743 2024-004
    Material Weakness Repeat
  • 1136744 2024-005
    Material Weakness Repeat
  • 1136746 2024-002
    Material Weakness Repeat
  • 1136747 2024-003
    Material Weakness Repeat
  • 1136748 2024-004
    Material Weakness Repeat
  • 1136749 2024-005
    Material Weakness Repeat
  • 1136750 2024-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $980,680
10.553 School Breakfast Program $227,600
84.027 Special Education Grants to States $185,301
84.424 Student Support and Academic Enrichment Program $80,376
84.425 Education Stabilization Fund $64,468
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $63,707
10.555 National School Lunch Program $50,343
10.582 Fresh Fruit and Vegetable Program $29,289
10.649 Pandemic Ebt Administrative Costs $5,763
84.173 Special Education Preschool Grants $828
93.778 Medical Assistance Program $626
10.558 Child and Adult Care Food Program $368