Finding Text
Education Stabilization Fund - AL #84.425, Year Ended June 30, 2023
Career and Technical Education - AL #84.048, Year Ended June 30, 2023
U.S. Department of Education
Pass-Through Entity - Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education requires Reconciliation of Cash on Hand Quarterly Reports for any program for which the Center is receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after funds are expended but no later than 30 days after the ending date of the project. The Center is required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports.
Condition: The Center did not file the required quarterly reports for June 2023 and had a late filing for September 2022 report for grant #224-21-1161. Also, the Center did not file quarterly reports for June 2023 and September 2022 for grant #380-23-0039 and #381-23-0014. \ Cause and Effect: The Center did not file the quarterly cash on hand reports timely. By not filing the required reports in a timely manner, the Center is potentially risking a withholding of federal funds until the reports are properly filed.
Identification of Repeat Finding: No.
Questioned Costs: None
Recommendation: Procedures should be established to ensure that the Center files all quarterly cash on hand within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project.
Management Response: The Center acknowledges this finding, and will calendarize the requisite report submission dates on the task lists of the Business Manager, Assistant Business Manager, and the Administrative Director.