Finding 573861 (2024-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-19

AI Summary

  • Core Issue: The district failed to submit the annual performance report for federal funding, repeating a previous compliance issue.
  • Impacted Requirements: The district did not meet the reporting obligations outlined in the Uniform Guidance for federal awards.
  • Recommended Follow-Up: Implement procedures to ensure compliance with all federal reporting requirements and enhance training for staff involved in federal programs.

Finding Text

Finding 2024-001 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. This is a repeat of finding 2023-001 from the prior year. 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.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.81M
84.010 Title I Grants to Local Educational Agencies $725,007
84.027 Special Education Grants to States $553,370
10.553 School Breakfast Program $202,217
10.555 National School Lunch Program $85,759
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $74,031
84.424 Student Support and Academic Enrichment Program $20,308
84.173 Special Education Preschool Grants $7,722
10.649 Pandemic Ebt Administrative Costs $5,763