EIN: 251157814
UEI: YEGUN1YW7733
Audited by: Hosack Specht Muetzel & Wood LLP
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 26, 2026 (25 days from today).
What is a management decision? →FAC accepted this audit on February 24, 2025 — management decision was due August 24, 2025.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
Finding 2020-001 Federal Program: Special Education Cluster, CFDA No. 84.027 and 84.173 Pass-through Entity: Midwestern Intermediate Unit IV Compliance Requirements: Allowable Costs/Costs Principles Type of Finding: Noncompliance Criteria In accordance with 2CFR 200.430, the district is required to document the time and effort for all district employees who worked on a federal program. Condition Slippery Rock Area School District did not properly provide adequate documentation for various employees working under the Special Education Cluster, CFDA: 84.027 and 84.173 during the 2019/2020 school year. Context Slippery Rock Area School District did not properly provide adequate documentation for various employees working under the Special Education Cluster, CFDA: 84.027 and 84.173 during the 2019/2020 school year. Questioned Costs $-0- Effect The lack of documentation can lead to unallowable costs and the return of federal award amounts. Cause Due to the movement of employees in certain programs, not all employees had proper documentation completed. Recommendations The School District should ensure that the documentation is completed accurately and timely and signed by proper personnel. Response Slippery Rock Area School District agrees with the finding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴Finding 2020-001 Federal Program: Special Education Cluster, CFDA No. 84.027 and 84.173 Pass-through Entity: Midwestern Intermediate Unit IV Compliance Requirements: Allowable Costs/Costs Principles Type of Finding: Noncompliance Criteria In accordance with 2CFR 200.430, the district is required to document the time and effort for all district employees who worked on a federal program. Condition Slippery Rock Area School District did not properly provide adequate documentation for various employees working under the Special Education Cluster, CFDA: 84.027 and 84.173 during the 2019/2020 school year. Context Slippery Rock Area School District did not properly provide adequate documentation for various employees working under the Special Education Cluster, CFDA: 84.027 and 84.173 during the 2019/2020 school year. Questioned Costs $-0- Effect The lack of documentation can lead to unallowable costs and the return of federal award amounts. Cause Due to the movement of employees in certain programs, not all employees had proper documentation completed. Recommendations The School District should ensure that the documentation is completed accurately and timely and signed by proper personnel. Response Slippery Rock Area School District agrees with the finding and the recommended procedures have been implemented.
Finding- 2020-001: Noncompliance -Allowable Costs/Cost Principles; CFDA No. 84.027 and 84.173 Recommendation: The School District should ensure that the documentation is completed accurately and timely and signed by proper personnel. Action Taken: School District agrees with the finding and the recommendation has already been implemented by the Coordinator of Special Services and Business Office. The School District is in compliance with all previous findings.
Finding 2020-002 Federal Program: Special Education Cluster, CFDA No. 84.027 and 84.173 Pass-through Entity: Midwestern Intermediate Unit IV Compliance Requirements: Allowable Costs/Costs Principles Type of Finding: Material Weakness in Internal Control Over Compliance Criteria In accordance with 2CFR 200.430, the district should have internal controls in place to document the time and effort for all district employees who worked on a federal program. Condition Slippery Rock Area School District did not properly provide adequate documentation for various employees working under the Special Education Cluster, CFDA: 84.027 and 84.173 during the 2019/2020 school year. Context Slippery Rock Area School District?s internal controls in place did not properly notice the lack of adequate documentation for various employees working under the Special Education Cluster, CFDA: 84.027 and 84.173 during the 2019/2020 school year. Questioned Costs $-0- Effect The lack of internal controls over documentation can lead to unallowable costs and the return of federal award amounts. Cause Due to the movement of employees in certain programs, the internal controls in place did not properly notice the lack of proper documentation for various employees. Recommendations The School District should ensure that internal controls are in place to determine that all employees have proper documentation completed accurately and timely and signed by proper personnel and properly retained and on file. Response Slippery Rock Area School District agrees with the finding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴Finding 2020-002 Federal Program: Special Education Cluster, CFDA No. 84.027 and 84.173 Pass-through Entity: Midwestern Intermediate Unit IV Compliance Requirements: Allowable Costs/Costs Principles Type of Finding: Material Weakness in Internal Control Over Compliance Criteria In accordance with 2CFR 200.430, the district should have internal controls in place to document the time and effort for all district employees who worked on a federal program. Condition Slippery Rock Area School District did not properly provide adequate documentation for various employees working under the Special Education Cluster, CFDA: 84.027 and 84.173 during the 2019/2020 school year. Context Slippery Rock Area School District?s internal controls in place did not properly notice the lack of adequate documentation for various employees working under the Special Education Cluster, CFDA: 84.027 and 84.173 during the 2019/2020 school year. Questioned Costs $-0- Effect The lack of internal controls over documentation can lead to unallowable costs and the return of federal award amounts. Cause Due to the movement of employees in certain programs, the internal controls in place did not properly notice the lack of proper documentation for various employees. Recommendations The School District should ensure that internal controls are in place to determine that all employees have proper documentation completed accurately and timely and signed by proper personnel and properly retained and on file. Response Slippery Rock Area School District agrees with the finding and the recommended procedures have been implemented.
Finding - 2020-002: Material Weakness - Allowable Costs/Cost Principle; CFDA No. 84.027 and 84.173 Recommendation: The School District should ensure that internal controls are in place to determine that all employees have proper documentation completed accurately and timely and signed by proper personnel. Action Taken: School District agrees with the finding. The recommendation has already been implemented. The semi-annual time and effort log will be completed by the Assistant Business Manager, signed by the Coordinator of Special Services, and reviewed by the Business Manager. The School District is in compliance with all previous findings.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on January 23, 2018 — management decision was due July 23, 2018.
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.
Browse other Single Audit organizations in Pennsylvania →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
