Finding 22433 (2022-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-06-28
Audit: 21657
Organization: Allentown School District (PA)

AI Summary

  • Core Issue: 11 out of 25 expenditures lacked proper approval, violating District policy.
  • Impacted Requirements: All expenditures must have a minimum of Director approval as per District policy.
  • Recommended Follow-Up: Ensure all expenditures receive proper approvals before purchases, and improve controls in the Food Service Department.

Finding Text

U.S. Department of Agriculture ? An award passed through the Commonwealth of Pennsylvania, Pennsylvania Department of Agriculture ? Child Nutrition Cluster. (ALN 10,553, 10.555, 10.559). Condition: Of the 25 expenditures selected for testing, 11 expenditures were not properly approved. Criteria: Per District policy, expenditures require a minimum of Director approval. Effect: The effect is purchases are being made without following District policies. Cause: District policies are not being followed by the Food Service Program for expenditures. Recommendation: We recommended that the District ensures all expenditures follow Board policies for proper approvals prior to purchases being made. View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls in their Food Service Department.

Corrective Action Plan

CORRECTIVE ACTION PLAN Corrective Action Plan (CAP) Name of Auditee: Allentown School District Auditee Identi?cation Number: 23-6003488 Name of Audit Firm: Zelenkofske Axelrod LLC Period covered by Audit: July 1, 2021 ? June 30, 2022 CAP prepared by: Diane Richards, Chief Financial Of?cer Telephone number: 484-765-4011 A. Current Finding on the Schedule of Finding, Questioned Costs, and Recommendations: 1. Of the 25 expenditures selected for testing, 11 expenditures were not properly approved a. Action(s) Taken or Planned on the Finding The School District agrees with the ?nding and is working towards implementing better controls in the Child Nutrition Services Department. b. Name and Title of the person responsible for resolution: Gina Giarratana, Director of Student Nutrition c. Anticipated completion date: July 1, 2023 2. Of the 25 employees selected for testing, 1 employee did not have proper clearances. a. Action(s) Taken or Planned on the Finding The School District agrees with the ?nding and is working towards implementing better controls in the Human Resources Department. b. Name and Title of the person responsible for the resolution: William Seng, Executive Director of Human Resources c. Anticipated completion date: July 1, 2023

Categories

Procurement, Suspension & Debarment School Nutrition Programs

Other Findings in this Audit

  • 22434 2022-001
    Material Weakness Repeat
  • 22435 2022-001
    Material Weakness Repeat
  • 22436 2022-001
    Material Weakness Repeat
  • 22437 2022-001
    Material Weakness Repeat
  • 598875 2022-001
    Material Weakness Repeat
  • 598876 2022-001
    Material Weakness Repeat
  • 598877 2022-001
    Material Weakness Repeat
  • 598878 2022-001
    Material Weakness Repeat
  • 598879 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $10.01M
10.555 National School Lunch Program $8.94M
84.027 Special Education_grants to States $3.09M
10.553 School Breakfast Program $2.31M
84.367 Improving Teacher Quality State Grants $901,723
93.558 Temporary Assistance for Needy Families $600,126
84.365 English Language Acquisition State Grants $448,389
84.424 Student Support and Academic Enrichment Program $319,234
84.287 Twenty-First Century Community Learning Centers $277,480
10.559 Summer Food Service Program for Children $189,864
10.558 Child and Adult Care Food Program $164,979
84.425 Education Stabilization Fund $145,332
93.778 Medical Assistance Program $145,227
12.357 Rotc Language and Culture Training Grants $135,553
93.556 Promoting Safe and Stable Families $133,249
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $71,262
93.576 Refugee and Entrant Assistance_discretionary Grants $20,398
84.173 Special Education_preschool Grants $9,680
10.649 Pandemic Ebt Administrative Costs $5,814