EIN: 231734578
UEI: GL1CX7BQ4C37
Audited by: Myers, Patsy & Associates, LLC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. 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 September 30, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and/or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested in a population of two. Criteria: Proper functioning internal controls would result in the Intermediate Unit having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require Intermediate Unit's personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The District was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Recommendation: The Intermediate Unit's internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The Intermediate Unit should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Views of Responsible Officials and Planned Corrective Actions: A control has been added whereby employees paid with federal single funding will be verified with the payroll department prior to requesting signature to ensure a Single Funding Certificate is signed for all required employees. All files will be reviewed during quarterly and final reporting to ensure all required Single Funding Certificates are complete.
Show full finding ▾Hide full finding ▴2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and/or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested in a population of two. Criteria: Proper functioning internal controls would result in the Intermediate Unit having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require Intermediate Unit's personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The District was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Recommendation: The Intermediate Unit's internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The Intermediate Unit should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Views of Responsible Officials and Planned Corrective Actions: A control has been added whereby employees paid with federal single funding will be verified with the payroll department prior to requesting signature to ensure a Single Funding Certificate is signed for all required employees. All files will be reviewed during quarterly and final reporting to ensure all required Single Funding Certificates are complete.
December 29, 2022 Federal Audit Clearinghouse BLaST Intermediate Unit #17 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding Significant Deficiency: Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and/or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested in a population of two. Criteria: Proper functioning internal controls would result in the Intermediate Unit having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require Intermediate Unit's personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The Intermediate Unit was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Questioned Costs: None identified. Auditors' Recommendation: The Intermediate Unit?s internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The Intermediate Unit should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Planned Corrective Action: A control has been added whereby employees paid with federal single funding will be verified with the payroll department prior to requesting signature to ensure a Single Funding Certificate is signed for all required employees. All files will be reviewed during quarterly and final reporting to ensure all required Single Funding Certificates are complete. Contact Person Responsible for Corrective Action: Sara McNett, Director of Management Services. Anticipated Completion Date: The corrective action plan has already been completed as of the date of this letter. If the Federal Audit Clearinghouse has questions regarding this plan, please call Sara McNett at 570-673-6001. Sincerely yours, Sara McNett
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 21, 2018 — management decision was due June 21, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
FAC accepted this audit on January 15, 2017 — management decision was due July 15, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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