FAC Explorer

Finding 366651 (2023-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-08
Audit: 289551
Organization: Huntingdon Area School District (PA)
Auditor: Young Oakes Brown & CO PC

AI Summary

  • Core Issue: The Huntingdon Area School District lacks proper internal controls for reviewing federal prevailing wage rates.
  • Impacted Requirements: This gap could lead to noncompliance with federal wage rate regulations.
  • Recommended Follow-Up: Develop and implement documented internal control procedures for reviewing these wage rate requirements.

Finding Text

Material Weakness in Internal Control Over Compliance Finding 2023-001 Prevailing Wage Rates Education Stabilization Fund Condition: The Huntingdon Area School District does not have internal control procedures designed and implemented for the review of federal prevailing wage rate requirements. Criteria: Best practices related to federal programs would dictate to have internal control procedures designed and implemented for the review of prevailing wage rate requirements. Cause: There was a lack of appropriate internal control procedures designed and implemented Effect: This could potentially result in noncompliance with federal prevailing wage rate requirements. Recommendation: We recommend that the district design and implement documented internal control procedures for the review of federal prevailing wage rate requirements.

Corrective Action Plan

Huntingdon Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for the year ended June 30, 2023. Finding 2023-001 Prevailing Wage Rates Condition: The Huntingdon Area School District does not have internal control procedures designed and implemented for the review of federal prevailing wage rate requirements. Views of Responsible Officials: The School District's Business Manager is the responsible official for the Education Stabilization Fund grants. The Business Manager stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of federal prevailing wage rate requirements. Person Responsible for Corrective Action Plan: Superintendent Anticipated Completion Date: April 30, 2024

Categories

Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 366652 2023-001
    Material Weakness
  • 366653 2023-001
    Material Weakness
  • 943093 2023-001
    Material Weakness
  • 943094 2023-001
    Material Weakness
  • 943095 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $542,724
10.553 School Breakfast Program $134,327
84.010 Title I Grants to Local Educational Agencies $119,426
84.367 Improving Teacher Quality State Grants $66,901
84.027 Special Education_grants to States $50,000
93.778 Medical Assistance Program $17,055
84.425 Education Stabilization Fund $15,426
84.173 Special Education_preschool Grants $7,111
84.424 Student Support and Academic Enrichment Program $3,124
10.649 Pandemic Ebt Administrative Costs $628