FAC Explorer

Finding 3840 (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.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 3835 2023-001
    Significant Deficiency
  • 3836 2023-001
    Significant Deficiency
  • 3837 2023-001
    Significant Deficiency
  • 3838 2023-001
    Significant Deficiency
  • 3839 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