FAC Explorer

Finding 382789 (2023-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-21
Audit: 296394
Organization: Easton Area School District (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Core Issue: The District failed to submit required reports for the Elementary and Secondary School Emergency Relief Fund.
  • Impacted Requirements: Compliance with Uniform Guidance and grant agreements mandates timely quarterly and final report submissions.
  • Recommended Follow-Up: The District should enhance controls to ensure all grant reporting meets requirements moving forward.

Finding Text

2023-003 – REPORTING U.S. Department of Education – An award passed through the Pennsylvania Department of Education -Elementary and Secondary School Emergency Relief Fund. (ALN 84.425) Condition: Required reports were not submitted to Pennsylvania Department of Education Criteria: Per Uniform Guidance and grant agreements, the District is to submit quarterly and final reports per each grant funding stream Effect: The effect is the District is not in compliance with reporting requirements Cause: The District is not following requirements to timely file reports. Recommendation: We recommend that the District ensures all grants follow grant requirements View of Responsible Officials: The School District agrees with the finding and is working towards implementing better controls over their grant reporting.

Corrective Action Plan

Finding 2023-003 Management Corrective Action Plan: The District will monitor federal programs revenues and expenditures through the submission of quarterly expenditure reports as required by the Pennsylvania Department of Education. Also, the District will submit final expenditure reports in a timely manner. Individual(s) Responsible: Assistant Superintendent of Curriculum and Instruction, Coordinator of Federal Funds, Assistant Business Manager Anticipated Completion Date: Prior to the issuance of the Fiscal Year 2024 Financial Statements.

Categories

Reporting

Other Findings in this Audit

  • 382790 2023-003
    Material Weakness
  • 382791 2023-003
    Material Weakness
  • 382792 2023-003
    Material Weakness
  • 382793 2023-003
    Material Weakness
  • 382794 2023-003
    Material Weakness
  • 382795 2023-003
    Material Weakness
  • 959231 2023-003
    Material Weakness
  • 959232 2023-003
    Material Weakness
  • 959233 2023-003
    Material Weakness
  • 959234 2023-003
    Material Weakness
  • 959235 2023-003
    Material Weakness
  • 959236 2023-003
    Material Weakness
  • 959237 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $976,847
84.027 Special Education_grants to States $332,538
10.555 National School Lunch Program $215,225
84.425 Education Stabilization Fund $149,971
84.424 Student Support and Academic Enrichment Program $144,215
10.559 Summer Food Service Program for Children $123,277
84.365 English Language Acquisition State Grants $95,942
10.558 Child and Adult Care Food Program $77,507
84.367 Improving Teacher Quality State Grants $60,134
93.778 Medical Assistance Program $40,506
10.649 Pandemic Ebt Administrative Costs $3,135
84.010 Title I Grants to Local Educational Agencies $1,767
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $1,500