FAC Explorer

Finding 4911 (2023-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-18
Audit: 7094
Organization: Shenandoah Valley School District (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Core Issue: The District failed to provide proof of report approval before submission for the Child Nutrition Cluster.
  • Impacted Requirements: Internal controls over Federal award reporting were not effective, violating 2 CFR part 200 section 302.
  • Recommended Follow-Up: Implement procedures to ensure all reports are approved before submission to strengthen internal controls.

Finding Text

Criteria: Pursuant to 2 CFR part 200 section 302 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: All of the four reports selected for testing the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate that they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: Due to staff oversight, the District was not aware the reports needed to show signs of approval prior to submission. Effect: Internal controls over reporting were not operating effectively. Questioned Costs: None. Recommendation: The District should establish internal control procedures over reporting requirements. Management’s Response: The District will continue to review its internal control procedures over reporting and establish procedures to ensure reports show signs of approval prior to submission.

Corrective Action Plan

The Shenandoah Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the Single Audit Report Year Ended June 30, 2023 included in the schedule of findings and questioned costs are discussed below. Finding 2023-001: Reporting: Child Nutrition Cluster Contact Person: Anthony Demalis, Business Manager Recommendation: The District should establish internal control procedures over reporting requirements. Action: Cafeteria Manager will meet with Business Manager or Assistant Business Manager to review child nutrition reports prior to submission for reimbursements. Date for Completion: December 1, 2023

Categories

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Other Findings in this Audit

  • 4912 2023-001
    Material Weakness
  • 4913 2023-001
    Material Weakness
  • 4914 2023-001
    Material Weakness
  • 4915 2023-001
    Material Weakness
  • 4916 2023-001
    Material Weakness
  • 581353 2023-001
    Material Weakness
  • 581354 2023-001
    Material Weakness
  • 581355 2023-001
    Material Weakness
  • 581356 2023-001
    Material Weakness
  • 581357 2023-001
    Material Weakness
  • 581358 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $545,911
10.553 School Breakfast Program $263,377
84.027 Special Education_grants to States $165,192
84.367 Improving Teacher Quality State Grants $70,942
10.555 National School Lunch Program $63,093
84.424 Student Support and Academic Enrichment Program $51,140
10.766 Community Facilities Loans and Grants $41,480
10.582 Fresh Fruit and Vegetable Program $39,674
84.425 Education Stabilization Fund $36,364
84.358 Rural Education $29,606
10.559 Summer Food Service Program for Children $15,800
84.365 English Language Acquisition State Grants $14,443
84.173 Special Education_preschool Grants $3,942
10.649 Pandemic Ebt Administrative Costs $628