Auditor General DePasquale Releases Audits for Sixteen School Entities

February 28 2014

Auditor General DePasquale Releases Audits for Sixteen School Entities

HARRISBURG (Feb. 28, 2014) – Auditor General Eugene DePasquale today announced the release of audit reports for sixteen school entities in Allegheny, Beaver, Bradford, Butler, Cambria, Columbia, Erie, Forest, Fulton, Luzerne, Mercer, Susquehanna and Westmoreland counties.

The department’s Bureau of School Audits 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.

Allegheny County 
Shaler Area School District
The audit found significant noncompliance with certain relevant state laws, regulations, contracts, grant requirements, and administrative procedures, as detailed in the three audit findings for:

• net overpayment of $29,260 in nonpublic and charter pupil transportation subsidy
• inadequate documentation to support commonwealth-paid tuition for children placed in private homes
• lack of sufficient internal controls over its student data

Beaver County
Beaver Valley Intermediate Unit 27
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative
procedures.

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

Butler County 
Butler County Area Vocational-Technical School
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures.

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

Cambria County
Admiral Peary Area Vocational-Technical School
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures.

Columbia County
Columbia-Montour Area Vocational-Technical School
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures.

Erie County
North East School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures, except for one compliance related matter reported as a finding.

Forest County
Forest Area School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures, except for two compliance related matters reported as findings.

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

Luzerne County
Luzerne Intermediate Unit 18
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures.

Mercer County
Commodore Perry School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures, except for two compliance related matters reported as findings.

Susquehanna County
Elk Lake School District
Complied, in all significant respects, with applicable state laws, contracts, grant requirements and administrative procedures, except for one matter unrelated to compliance that is reported as an observation.

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

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

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

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