Finding 573313 (2023-003)

Finding 2023-003 Reporting Education Stabilization Fund – AL# 84.425 U.S. Department of Education Passed Through Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200, The District is required to file accurate reports with the Pennsylvania Department of Education, the granting agency. Condition: It was noted for the 2022/2023 school year, the information reported on the reports filed with the granting agency could not be reconciled to the District’s general ledger. Cause: There was an oversight on the District’s behalf. Effect: The controls over reporting are not functioning as designed and the District is not in compliance with the reporting requirements of the program. Questioned Costs: None. Recommendation: The District should ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger. Management’s Response: The District agrees with the finding and through education and training of staff, the District has implemented procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.