Finding Text
U.S. DEPARTMENT OF EDUCATION 2023-002. COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: Expenditure reports submitted to the Pennsylvania Department of Education website did not have documentation of review and approval by a knowledgeable individual independent of the preparation and input of the reports. Cause: The previous Superintendent entered expenditure information into the Pennsylvania Department of Education website, but no one independent of the report preparation and input process reviewed the expenditure report or input for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or
corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: See prior year finding 2022-006. Recommendation: A knowledgeable individual, independent of the report preparation and input process, should review the expenditure report and input for completeness and accuracy and the review should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.