Finding Text
Federal Program
Child Nutrition Cluster - Passed through the Pennsylvania Department of Education and Pennsylvania Department of Agriculture ALNs 10.555 and 10.553
Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425
Criteria
Per the Uniform Guidance 2 CFR 200.510, the auditee is required to prepare a schedule of expenditures of federal awards (SEFA).
Condition
The District prepared a SEFA and provided information relating to the federal programs including grant agreements and other supporting documentation. However, the SEFA prepared by the auditee required material adjustments as a result of audit procedures.
Cause
Certain account reconciliations were not performed prior to the audit, which impacted amounts reported on the SEFA.
Effect
Amounts reported on the SEFA provided by the auditee were not accurate. The SEFA was subsequently updated through audit procedures, including inquiry and review of grant documentation of awards received and amounts expended.
Questioned Costs
None.
Context
A SEFA was prepared by management; however, several adjustments were required in order for the schedule to accurately reflect the current year activity.
Repeat Finding
Yes. See finding 2022-003.
Recommendation
In order to meet Uniform Guidance requirements, the District should prepare the SEFA from the grant award documentation and any other relevant information including the assistance listing numbers, grant award amounts, grant amounts received, grant amounts expended, and grant revenue recorded. The amounts reported in the SEFA should reconcile to the general ledger.
Management Response
See corrective action plan included in this report package.