FAC Explorer

Finding 573858 (2023-001)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2025-08-19
Audit: 364514
Organization: Midd-West School District (PA)
Auditor: Young Oakes Brown & Company PC

AI Summary

  • Core Issue: The district failed to submit the required annual performance report for federal funding, missing key data on expenditures and fund usage.
  • Impacted Requirements: Compliance with the Uniform Guidance mandates annual reporting for federal awards, which was not met.
  • Recommended Follow-Up: The district should establish procedures to ensure all federal reporting requirements are understood and fulfilled, with enhanced training for staff involved.

Finding Text

Finding 2023-001 Federal Agency: U.S. Department of Education Pass-Through Entity: Pennsylvania Department of Education 84.425 Education Stabilization Fund Condition: During our compliance testing, it was determined the district did not complete the annual performance report (Form 0MB No. 1810-0749) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Criteria: The Uniform Guidance related to the reporting compliance section of the federal program requires the recipient of federal awards to complete the annual reporting. Cause: Program personnel were not aware of the requirement to complete the annual reporting. Effect: The District did not satisfy the reporting compliance requirement. Recommendation: We recommend the district implements procedures to ensure all reporting requirements related to federal programs are adhered to. Management's Response: The School District agrees with the finding. The Federal Programs Director and the Business Manager will expand their knowledge of the required reporting for all federal programs. Additional emphasis will be placed on the trainings offered for federal programs. The School District has been through two ESSER monitoring reviews in 2024 and 2025--one virtual and one in person. Neither monitoring team mentioned that this report was missing from the School District's documentation.

Corrective Action Plan

The Federal Programs Director and the Business Manager have been attending the Monthly Federal Programs Virtual Trainings as well as the Fiscal Tech Office Hours offered by the PDE Division of Federal Programs. Both have been very informative and have offered us the opportunity to ask questions. The Federal Program Director attended The Pennsylvania Association of Federal Program Coordinators annual conference in 2024 and 2025 and will attend yearly in the future. We are also in contact with our Regional Coordinator, Emily Johnson who has been able to assist as needed.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.22M
84.010 Title I Grants to Local Educational Agencies $861,916
84.027 Special Education Grants to States $490,681
10.553 School Breakfast Program $212,335
10.555 National School Lunch Program $93,119
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $92,026
84.424 Student Support and Academic Enrichment Program $51,508
84.173 Special Education Preschool Grants $3,462
10.649 Pandemic Ebt Administrative Costs $628