FAC Explorer

Finding 3835 (2023-001)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2023-12-11
Audit: 5999
Organization: Commodore Perry School District (PA)
Auditor: McGill Power Bell & Associates LLP

AI Summary

  • Core Issue: The inventory listing is missing a significant equipment purchase from 2022-2023.
  • Impacted Requirements: Inventory listings must be complete and accurate at all times.
  • Recommended Follow-Up: Ensure the missing equipment is added to the inventory listing; the District has agreed to implement corrective actions.

Finding Text

2023-001 COVID-19 - Education Stabilization Fund ALN 84.425 Condition: The inventory listing omitted a significant equipment purchase made during 2022-2023. Criteria: The inventory listing should be complete and accurate at all times. Cause: The omission of the equipment on the inventory list was overlooked by the District. Effect: The District's inventory listing did not contain all equipment. Recommendation: The District should add the equipment to the inventory listing. Views of Responsible Officials and Planned Corrective Action Plan: The District agrees with the finding and the recommended procedures have been implemented.

Corrective Action Plan

We concur with the auditor's finding that the District's inventory listing did not contain all necessary equipment. We addressed the concerns upon discovery. We have implemented procedures to ensure that our inventory listing contains all necessary items.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 3836 2023-001
    Significant Deficiency
  • 3837 2023-001
    Significant Deficiency
  • 3838 2023-001
    Significant Deficiency
  • 3839 2023-001
    Significant Deficiency
  • 3840 2023-001
    Significant Deficiency
  • 3841 2023-001
    Significant Deficiency
  • 580277 2023-001
    Significant Deficiency
  • 580278 2023-001
    Significant Deficiency
  • 580279 2023-001
    Significant Deficiency
  • 580280 2023-001
    Significant Deficiency
  • 580281 2023-001
    Significant Deficiency
  • 580282 2023-001
    Significant Deficiency
  • 580283 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary Emergency Relief Fund - Arp $357,714
84.010 Title I Grants to Local Educational Agencies $270,116
10.555 National School Lunch Program $189,577
84.425 Education Stabilization Fund $141,560
84.027 Special Education_grants to States $104,064
10.553 School Breakfast Program $76,447
10.579 Child Nutrition Discretionary Grants Limited Availability $42,345
10.555 Donated Commodities - Non-Cash Assistance $40,132
84.367 Improving Teacher Quality State Grants $29,344
84.425 Arp Esser 7% Set Aside - Learning Loss $21,449
10.555 Supply Chain Assistance $20,261
84.424 Student Support and Academic Enrichment Program $17,674
84.358 Rural Education $10,847
84.425 Arp Esser 7% Set Aside - After School Program $10,625
84.425 Arp Esser Homeless Children and Youth $7,575
84.425 Arp Esser 7% Set Aside - Summer School Program $3,661
10.649 Pandemic Ebt Administrative Costs $628