EIN: 240795495
UEI: WV3XJPNFUL58
Audited by: Baker Tilly US, LLP
Cognizant agency: 84 [Department of Education]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 16, 2023. 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 August 16, 2023 (1108 days ago).
What is a management decision? →During our testing, 1 out of 25 transactions selected did not have adequate documentation to support the amount reimbursed by PEMA. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide. Cause: When submitting reports to PEMA, the University erroneously transposed a number for 1 out of 25 transactions selected for testing which resulted in the University being reimbursed for more than the allowable expenditure incurred. Effect: The University could be reimbursed for costs not incurred or not allowable under the grant which will result in having to return funds to PEMA. Questioned Costs: Total questioned costs were $12,454 and total projected questioned costs were $108,853. This was computed using the questioned costs from our finding of $12,454 divided by the total costs sampled of $282,756 multiplied by the total program costs of $2,471,353. Recommendation: Baker Tilly recommends the University implement a second review control when being awarded federal funds to ensure all expenses submitted for reimbursement are valid and allowable under the terms of the grant.
Show full finding ▾Hide full finding ▴Section III - Federal Award Findings and Questioned Costs Finding 2022-001 - Allowable Costs Federal Programs: Disaster Grants - Public Assistance Federal Agency: U.S. Department of Homeland Security Pass-Through Entity: Pennsylvania Emergency Management Agency (PEMA) ALN Numbers: 97.036 Federal Award Year: May 31, 2022 Criteria: 2 CFR section 200.403(g) states that in order for costs to be eligible under the grant, they must be adequately documented. Condition: During our testing, 1 out of 25 transactions selected did not have adequate documentation to support the amount reimbursed by PEMA. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide. Cause: When submitting reports to PEMA, the University erroneously transposed a number for 1 out of 25 transactions selected for testing which resulted in the University being reimbursed for more than the allowable expenditure incurred. Effect: The University could be reimbursed for costs not incurred or not allowable under the grant which will result in having to return funds to PEMA. Questioned Costs: Total questioned costs were $12,454 and total projected questioned costs were $108,853. This was computed using the questioned costs from our finding of $12,454 divided by the total costs sampled of $282,756 multiplied by the total program costs of $2,471,353. Recommendation: Baker Tilly recommends the University implement a second review control when being awarded federal funds to ensure all expenses submitted for reimbursement are valid and allowable under the terms of the grant.
Views of Responsible Officials and Planned Corrective Actions: The University considers this finding to be a clerical error. The listing of expenses prepared by the University staff member was reviewed by a representative of PEMA prior to the University being reimbursed. The University has reached out to its PEMA representative to report the error and is currently waiting for further guidance. For future claims submitted under this award, the University will have a staff member independent of the individual who complies the list of expenses review the items in the list on a test basis.
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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