Finding 1164302 (2024-006)

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

AI Summary

  • Core Issue: The District failed to submit Form PDE-363, which is essential for calculating tuition rates for charter school students.
  • Impacted Requirements: This oversight violates Pennsylvania Charter School Law and affects compliance with state funding processes.
  • Recommended Follow-Up: The District must implement measures to ensure timely and accurate submission of all required reports to avoid funding discrepancies.

Finding Text

Special Tests and Provisions – Participation of Private School Children Title I, Grants to Local Education Agencies – AL# 84.010 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pennsylvania Charter School Law, Section 1725-A, and associated PDE guidelines require the use of Form PDE-363 to accurately calculate the per-pupil tuition rates for both regular and special education students attending charter schools. The timely filing of this form is a prerequisite for the accurate determination and potential redirection of state subsidy payments. Condition: During the 23/24 School year it was noted that the form PDE-363 was not completed and submitted to PDE. Cause: There was an oversight on the District’s behalf. Effect: The controls over special tests – Participation of Private School Children are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Furthermore, the District is also at risk for incorrect state funding allocations due to improper submission. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and submitted to the respective granting agency. Management’s Response: The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.

Corrective Action Plan

The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.

Categories

Special Tests & Provisions Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1164301 2024-005
    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