[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301604-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301604-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","performance-audit-moon-area-school-district-february-2017","Performance Audit - Moon Area School District - February 2017","","Performance audit of Moon Area School District in Allegheny County, Pennsylvania, evaluating the application of best practices and compliance with relevant state laws, regulations, contracts, and administrative procedures. The review covers July 1, 2012 through June 30, 2015, conducted under Pennsylvania law and in accordance with Government Auditing Standards. Significant failures include six findings with recommendations, addressing finance, governance, safety, and contract procurement and monitoring. District management responses are included, and the auditor expects improved operations and compliance.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/performance-audit-moon-area-school-district-february-2017/301604/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/performance-audit-moon-area-school-district-february-2017/301604.png","ImageObject",442,249,{"name":42,"@type":43},"4398046744996","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What period does the performance audit cover for Moon Area School District?","Question",{"text":62,"@type":63},"It covers July 1, 2012 through June 30, 2015, with exceptions only as noted in the report’s scope and methodology sections.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What areas were evaluated in the audit?",{"text":67,"@type":63},"The audit evaluated best practices and compliance related to finance, governance, safety, and contracts, including relevant state laws, regulations, and administrative procedures.",{"name":69,"@type":60,"acceptedAnswer":70},"What were the major outcomes of the audit findings?",{"text":71,"@type":63},"The auditor identified significant instances of failing to apply best practices and noncompliance, documented in six findings, and included recommendations expected to improve district operations and compliance.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301604,1789783960,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":11,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":129,"file_id":130,"file_url":131,"file_type":132,"file_size":133,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":134,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":79,"read_time":119},4398046744996,"PERFORMANCE AUDIT  \nMoon Area School District Allegheny County, Pennsylvania  \nFebruary 2017  \nDr. Donna K. Milanovich, Superintendent Moon Area School District  \n8353 University Boulevard  \nMoon Township, Pennsylvania 15108  \nMr. Jerry Testa, Board President Moon Area School District  \n8353 University Boulevard  \nMoon Township, Pennsylvania 15108  \nDear Dr. Milanovich and Mr. Testa:  \nOur performance audit of the Moon Area School District (District) evaluated the application of best practices in the areas of finance, governance, safety, and contracts. In addition, we evaluated the District’s compliance with certain relevant state laws, regulations, contracts, and administrative procedures (relevant requirements) . This audit covered the period July 1, 2012, through June 30, 2015, except as otherwise indicated in the audit scope, objective, and methodology section of the report. The audit was conducted pursuant to Sections 402 and 403 of The Fiscal Code (72 P.S. §§ 402 and 403) and in accordance with the Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.  \nDuring our audit, we found significant instances of failing to apply best practices and noncompliance with relevant requirements, as detailed in our six findings. A summary of the results is presented in the Executive Summary section of the audit report. These findings include recommendations for the District.  \nOur audit findings and recommendations have been discussed with the District’s management, and their responses are included in the audit report. We believe the implementation of our recommendations will improve the District’s operations and facilitate compliance with relevant requirements. We appreciate the District’s cooperation during the course of the audit.  \nSincerely,  \nEugene A. DePasquale  \nFebruary 14, 2017 Auditor General  \ncc: MOON AREA SCHOOL DISTRICT Board of School Directors  \nPage  \nExecutive Summary .................................................................................................................... 1  \nBackground Information ............................................................................................................. 3  \nFindings ....................................................................................................................................... 7  \nFinding No. 1-Lax Board Oversight of an Unaccountable Superintendent Contributed to Waste and Misuse of Public Funds ............................... 7  \nFinding No. 2-The District Allowed Employees to Use Procurement Cards Without Adequate Oversight and in Violation of Board Policies ......... 16  \nFinding No. 3-A Superintendent Organized and Managed a Rugby Club with No Board Oversight, Risking the Safety of Student Participants .......... 23  \nFinding No. 4-The District Failed to Properly Procure and Monitor Several Contracts ................................................................................................ 31  \nFinding No. 5-The District Failed to Monitor a $26 Million Construction Contract, Which Led to Unsubstantiated Costs and Possible Safety Risks ........................................................................................... 37  \nFinding No. 6-The District Failed to Ensure School Bus Drivers Met All Employment Requirements ................................................................... 47  \nStatus of Prior Audit Findings and Observations ....................................................................... 51  \nAppendix: Audit Scope, Objectives, and Methodology ............................................................. 52  \nDistribution List ...................","cbCaic6qric9YUbE","https://ap.wps.com/l/cbCaic6qric9YUbE","pdf",741649,59,"English","# Executive Summary\n# Background Information\n# Findings\n## Finding No. 1-Lax Board Oversight of an Unaccountable Superintendent Contributed to Waste and Misuse of Public Funds\n## Finding No. 2-The District Allowed Employees to Use Procurement Cards Without Adequate Oversight and in Violation of Board Policies\n## Finding No. 3-A Superintendent Organized and Managed a Rugby Club with No Board Oversight, Risking the Safety of Student Participants\n## Finding No. 4-The District Failed to Properly Procure and Monitor Several Contracts\n## Finding No. 5-The District Failed to Monitor a $26 Million Construction Contract, Which Led to Unsubstantiated Costs and Possible Safety Risks\n## Finding No. 6-The District Failed to Ensure School Bus Drivers Met All Employment Requirements\n# Status of Prior Audit Findings and Observations\n# Appendix: Audit Scope, Objectives, and Methodology","[{\"question\":\"What period does the performance audit cover for Moon Area School District?\",\"answer\":\"It covers July 1, 2012 through June 30, 2015, with exceptions only as noted in the report’s scope and methodology sections.\"},{\"question\":\"What areas were evaluated in the audit?\",\"answer\":\"The audit evaluated best practices and compliance related to finance, governance, safety, and contracts, including relevant state laws, regulations, and administrative procedures.\"},{\"question\":\"What were the major outcomes of the audit findings?\",\"answer\":\"The auditor identified significant instances of failing to apply best practices and noncompliance, documented in six findings, and included recommendations expected to improve district operations and compliance.\"}]","Performance Audit - Moon Area School District - February 2017 | PDF"]