FAC Explorer

Finding 1145659 (2024-004)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-06-30
Audit: 360817
Organization: Cameron County School District (PA)
Auditor: Buffamante Whipple Buttafaro PC

AI Summary

  • Core Issue: The District did not submit its audited financial statements and reports on time, violating state and federal deadlines.
  • Impacted Requirements: Timely closure of financial records is essential to avoid delays in audits and potential penalties.
  • Recommended Follow-up: The District should create a plan to ensure year-end records are closed promptly for timely audits and reporting.

Finding Text

Untimely Reporting Year ended June 30, 2024 Conditions and criteria: The District failed to submit its audited financial statements and annual financial report within the timeline prescribed by Pennsylvania Education Department and the Federal Government. In addition, the District’s data collection form for June 30, 2024 and 2023, was not filed timely. Cause and Effect: The District did not close its books in a timely manner creating delays in scheduling and completing the independent audit. In addition, because financial records were not closed in a timely manner, the District’s annual financial report was delayed which could result in delayed state aid and penalties. Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The District realizes its delays in reporting and will ensure that future reporting is filed in a timely manner.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19-Arp, Esser III $1.10M
10.555 National School Lunch Program $317,617
84.010 Title I - Low Income $245,141
84.027 Idea, Part B Public Law 94-142 $100,142
10.553 National School Breakfast Program $87,551
84.367 Title Iia - Improving Teacher Quality $26,495
10.555 National School Lunch Program - Noncash Assistance (commodities) $23,108
84.424 Title IV - Student Support & Academic Enrichment $17,376
10.555 Covid-19 - Supply Chain Assistance $17,157
84.425 Covid-19-Arp, Esser Iii, After School $4,456
84.358 Title Vi - Rural and Low Income Schools $3,657
84.173 Idea, Pre-School Public Law 99-457 $3,603
10.649 Covid-19 - P-Ebt Local Admin Funds $653