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.