FAC Explorer

Finding 366652 (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.

Categories

Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 366651 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