Finding 1164301 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-10

AI Summary

  • Core Issue: The District failed to file accurate reports with the Pennsylvania Department of Education, leading to discrepancies with the general ledger.
  • Impacted Requirements: Compliance with 2 CFR part 200 reporting standards was not met, affecting timely reimbursement from the State.
  • Recommended Follow-Up: Implement training and procedures to ensure accurate report preparation and reconciliation with the general ledger.

Finding Text

Reporting Title I, Grants to Local Education Agencies – AL# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2023/2024 school year, the information reported on the reports filed with the granting agency could not be reconciled to the District’s general ledger. It was also noted that the Final Expenditure Report for Title I was not submitted to the State in timely manner, leading to a delay in the District’s reimbursement from the State. Cause: There was an oversight on the District’s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger and submitted to the respective granting agency. Management’s Response: The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.

Corrective Action Plan

The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.

Categories

Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1164302 2024-006
    Material Weakness Repeat
  • 1164303 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $1.60M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.19M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $818,384
84.027 SPECIAL EDUCATION GRANTS TO STATES $785,622
10.553 SCHOOL BREAKFAST PROGRAM $260,207
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $51,160
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $50,935
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $28,073
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $5,763