EIN: 232041538
UEI: JW3ULU295K32
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 15, 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 February 15, 2023 (1288 days ago).
What is a management decision? →Records provided to comply with the five percent non-Federal WIPA match requirement were not based on actual costs and expected volunteer hours planned for the match requirement did not occur. Criteria: Per the Title 1 Chapter, Ticket to Work Incentives Improvement Act of 1999, Part C, Subpart Section 1149, awardees of Social Security Administration cooperative agreements are required to contribute a non-Federal match of at least 5 percent towards the total cost of each project. The non-Federal share may be cash or in-kind (property or services) contributions. 2 CFR 200.306 provides that cost sharing or matching funds must be allowable under subpart E which requires costs to be determined in accordance with generally accepted accounting principles and be adequately documented. Cause: Due to the continuing pandemic, the Organization cancelled planned in-person events and meetings due to COVID-19 protocols. As a result, associated volunteer time that normally would be available to meet the five percent match did not occur. In addition, due to turnover in personnel, the calculation of internal expenditures utilized for the match were not calculated based on the actual costs up to $16,100 based on the total contract amount. Effect of the Condition: Management did not provide adequate documentation to ensure that the required five percent match was met. Non-compliance with regulations can result in questioned costs. Recommendation: We recommend that management recalculate match based on actual costs and alert the appropriate agency if after recalculation match has not been met. In addition, the match should be monitored to ensure that if planned events do not occur, other sources of allowable match expenditures are identified. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2021-001: Matching Requirements Social Security Administration - Work Incentives Planning and Assistance Program (ALN 96.008) Grant numbers: WIP15050413-05-00, WIP15050413-06-00, and WIP21050545-01-00 Match. Statement of Condition: Records provided to comply with the five percent non-Federal WIPA match requirement were not based on actual costs and expected volunteer hours planned for the match requirement did not occur. Criteria: Per the Title 1 Chapter, Ticket to Work Incentives Improvement Act of 1999, Part C, Subpart Section 1149, awardees of Social Security Administration cooperative agreements are required to contribute a non-Federal match of at least 5 percent towards the total cost of each project. The non-Federal share may be cash or in-kind (property or services) contributions. 2 CFR 200.306 provides that cost sharing or matching funds must be allowable under subpart E which requires costs to be determined in accordance with generally accepted accounting principles and be adequately documented. Cause: Due to the continuing pandemic, the Organization cancelled planned in-person events and meetings due to COVID-19 protocols. As a result, associated volunteer time that normally would be available to meet the five percent match did not occur. In addition, due to turnover in personnel, the calculation of internal expenditures utilized for the match were not calculated based on the actual costs up to $16,100 based on the total contract amount. Effect of the Condition: Management did not provide adequate documentation to ensure that the required five percent match was met. Non-compliance with regulations can result in questioned costs. Recommendation: We recommend that management recalculate match based on actual costs and alert the appropriate agency if after recalculation match has not been met. In addition, the match should be monitored to ensure that if planned events do not occur, other sources of allowable match expenditures are identified. Views of Responsible Officials: Management agrees with the finding.
Audit period: October 1, 2020- September 30, 2021 The findings from the September 30, 2021, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- Federal Awards Finding 2021-001: Matching requirements Condition: Records provided to comply with the five percent non-Federal WIPA match requirement were not based on actual costs and expected volunteer hours planned for the match requirement did not occur. Action Taken: Due to the continuing pandemic, planned in-person events and meetings were cancelled due to COVID protocols. Volunteer time and meeting space in-kind donations were unavailable to meet the match. Management used the fair market value of its time as match. The calculation of fair market value should not have been used for the match, only actual cost. As a result, Disability Rights Pennsylvania fell short of its match requirements for WIIPA. Management will recalculate our match based on actual costs. WIPA has removed the match requirement for FY 22-26. Management will monitor any other match requirements to calculate based on actual costs not fair market value. Management will report the recalculated match to Maher Duessel. Management will complete this task by July 18, 2022. If the Pennsylvania Office of the Budget has questions regarding this plan, please call Peri Jude Radecic, Chief Executive Officer at (717) 980-3198.
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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