Auditor General DePasquale Releases Audits for School Entities in Carbon, Franklin, Lycoming, Washington, Wayne and Westmoreland Counties

June 05 2014

Auditor General DePasquale Releases Audits for School Entities in Carbon, Franklin, Lycoming, Washington, Wayne and Westmoreland Counties

HARRISBURG (June 5, 2014) – Auditor General Eugene DePasquale today announced the release of audit reports for school districts in Carbon, Franklin, Lycoming, Washington, Wayne counties and one career and technology center in Westmoreland County.

The Department of the Auditor General examines the records of school districts, charter schools, intermediate units, and area vocational-technical schools. The audits — among other things — assess whether or not school entities received the state subsidies and reimbursements to which they were entitled, accurately managed taxpayer funds, and complied with ethics codes. The audits also determine whether or not teachers and administrators were properly certified for the positions they held during the audit period.

The full audit reports are available online using the links provided below.

Carbon County
Palmerton Area School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative
procedures.

Franklin County
Tuscarora School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative
procedures.

Lycoming County
Jersey Shore Area School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative
procedures.

Washington County
Fort Cherry School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures except for one finding related to compliance where a review of computer inventory internal control procedures and the district’s board policy disclosed weaknesses in the updating of computer inventory records and a failure to adhere to board policy. The audit of the district took 670 hours to complete — 400 hours longer than the average audit of a district this size. The additional time was necessary because auditors, in compliance with sections 6.69 through 6.72 of the Government Auditing Standards, thoroughly reviewed 34 citizen allegations beyond the scope of an average school district audit. One of the allegations resulted in the finding in the audit report. The department’s audit is separate and distinct from a financial review performed during the audit period by the district’s independent CPA firm Cypher & Cypher which identified issues that we re addressed by the school board of directors. The department’s audit and the independent financial review provide a check-and-balance on school district operations and funds.

Wayne County
Wallenpaupack Area School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative
Procedures except for one matter unrelated to compliance reported as an observation regarding unused vacation day payments were unnecessarily inflated.

Westmoreland County
Central Westmoreland Career and Technology Center
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative
procedures.

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