FAC Explorer

Finding 382364 (2023-002)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2023
Accepted
2024-03-20
Audit: 296055
Organization: McKeesport Area School District (PA)
Auditor: Hosack Specht Muetzel & Wood LLP

AI Summary

  • Core Issue: Six employees' wages totaling $107,703 were incorrectly reported as eligible expenses on other federal programs.
  • Impacted Requirements: Four duplicate invoices totaling $47,220 were also submitted for reimbursement, violating compliance rules.
  • Recommended Follow-Up: Review and correct the claims to address the questioned costs and prevent future errors.

Finding Text

There were six employees’ wages reported on the claims for reimbursement that were reported as eligible expenses on other federal programs, these wages totaled $107,703 and are considered questioned costs. In addition, there were four invoices claimed for reimbursement that were reported on a previous request, these duplicate invoices totaled $47,220 and are considered questioned costs.

Corrective Action Plan

The school has implemented the recommendation by reviewing the eligible expenditures with the appropriate administrative staff to ensure they are following the proper procedures and reporting only allowed expenses.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 382365 2023-003
    Material Weakness
  • 958806 2023-002
    Material Weakness
  • 958807 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $965,671
10.553 School Breakfast Program $628,019
84.367 Improving Teacher Quality State Grants $214,392
84.424 Student Support and Academic Enrichment Program $167,054
10.555 National School Lunch Program $162,220
84.287 Twenty-First Century Community Learning Centers $157,574
10.558 Child and Adult Care Food Program $128,427
84.048 Career and Technical Education -- Basic Grants to States $118,177
10.582 Fresh Fruit and Vegetable Program $91,816
84.010 Title I Grants to Local Educational Agencies $82,868
93.778 Medical Assistance Program $53,279
84.425 Education Stabilization Fund $35,793
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $33,347
84.041 Impact Aid $21,843
10.559 Summer Food Service Program for Children $12,670
84.173 Special Education_preschool Grants $6,808
10.649 Pandemic Ebt Administrative Costs $628