EIN: 231669842
UEI: N9MXDWNEJ6K5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 12, 2023 (1169 days ago).
What is a management decision? →2022-001 Condition For 84.425E, Student portion, it was noted that the 2021 information was not available on the Academy's website. In link the website, takes the individual to old, outdated information from 2020. For 84.425F, Institution portion, it was noted that the December 2021 and June 2022 quarterly reports were not available or not easily identifiable. Links were incorrectly labeled or linked. Criteria In accordance with Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the following information must appear in a format and location that is easily accessible to the public. This information must be updated no later than 10 days after the end of each calendar quarter (September 30, December 31, March 31, and June 30) thereafter: (1) An acknowledgement that the institution signed and returned to the Department, the Certification and Agreement, and the assurance that the institution has used, or intends to use, no less than 50 percent of the funds received under Section 18004(a)(1) of the CARES Act to provide Emergency Financial Aid Grants to Students. (2) The total amount of funds that the institution will receive or has received from the Department pursuant to the institution's Certification and Agreement for Emergency Financial Aid Grants to Students. (3) The total amount of Emergency Financial Aid Grants distributed to students under Section 18004(a)(1) of the CARES Act as of the date of submission (Le., as of the initial report and every calendar quarter thereafter). (4) The estimated total number of students at the institution eligible to participate in programs under Section 484 in Title IV of the Higher Education Act of 1965 and, thus, eligible to receive Emergency Financial Aid Grants to Students under Section 18004(a)(1) of the CARES Act. (5) The total number of students who have received an Emergency Financial Aid Grant to students under Section 18004(a)(1) of the CARES Act. (6) The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under Section 18004(a)(1) of the CARES Act. (7) Any instructions, directions, or guidance provided by the institution to students concerning the Emergency Financial Aid Grants. Cause The incorrect date was entered due to human error. Effect The public did not have access to the most up-to-date information pertaining to funds the Academy received and how it was spent. Question Costs None Recommendation We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Response In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. -
Show full finding ▾Hide full finding ▴2022-001 Condition For 84.425E, Student portion, it was noted that the 2021 information was not available on the Academy's website. In link the website, takes the individual to old, outdated information from 2020. For 84.425F, Institution portion, it was noted that the December 2021 and June 2022 quarterly reports were not available or not easily identifiable. Links were incorrectly labeled or linked. Criteria In accordance with Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the following information must appear in a format and location that is easily accessible to the public. This information must be updated no later than 10 days after the end of each calendar quarter (September 30, December 31, March 31, and June 30) thereafter: (1) An acknowledgement that the institution signed and returned to the Department, the Certification and Agreement, and the assurance that the institution has used, or intends to use, no less than 50 percent of the funds received under Section 18004(a)(1) of the CARES Act to provide Emergency Financial Aid Grants to Students. (2) The total amount of funds that the institution will receive or has received from the Department pursuant to the institution's Certification and Agreement for Emergency Financial Aid Grants to Students. (3) The total amount of Emergency Financial Aid Grants distributed to students under Section 18004(a)(1) of the CARES Act as of the date of submission (Le., as of the initial report and every calendar quarter thereafter). (4) The estimated total number of students at the institution eligible to participate in programs under Section 484 in Title IV of the Higher Education Act of 1965 and, thus, eligible to receive Emergency Financial Aid Grants to Students under Section 18004(a)(1) of the CARES Act. (5) The total number of students who have received an Emergency Financial Aid Grant to students under Section 18004(a)(1) of the CARES Act. (6) The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under Section 18004(a)(1) of the CARES Act. (7) Any instructions, directions, or guidance provided by the institution to students concerning the Emergency Financial Aid Grants. Cause The incorrect date was entered due to human error. Effect The public did not have access to the most up-to-date information pertaining to funds the Academy received and how it was spent. Question Costs None Recommendation We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Response In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. -
CORRECTIVE ACTION PLAN December 6,2022 Oversight Agency: U.S. Department of Education Mifflin County Academy of Science and Technology respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Young, Oakes, Brown & Co, PC 1210 13th St. Altoona, PA 16601 Audit Period: 07/01/2021-06/30/2022 The findings from the 06/30/2022 schedule of finding and questioned costs are discussed below. The findings are numbers consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF EDUCATION 2022-001 Education Stabilization Funds ALN 84.425E & 84.425F Recommendation: We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Action Taken: As a result of the above referenced finding, the Academy has implemented the following policy for future reporting requirements. In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. If the U.S. Department of Education has questions regarding this plan, please call Jenaya Mellinger 717-248-3933. Sincerely Yours
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