EIN: 251214815
UEI: QNK6FKE613L3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 10, 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 August 10, 2022 (1476 days ago).
What is a management decision? →During our review of the payroll test, we noted that, for two out of five employees who worked solely on federal awards or cost objectives, charges for their salaries and wages were not supported by semi-annual certifications or similar documentation signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee that the employees worked solely on that program for the period covered by the certification. There was no adequate internal control in place to ensure the proper documentation was obtained, signed and submitted. Questioned Costs: There are no known questioned costs to report. Effect: Failure to provide documentation to support the employee time allocation can call into question the validity of the employee time spent on the program. Cause: The Intermediate Unit was unaware the format they were submitting was incorrect, as there was no notification the information was not in line with PDE requirements. Identification as a Repeat Finding: This is not a repeat of finding from the prior audit. Recommendation: We recommend that the Intermediate Unit implement additional procedures to ensure that semi-annual certifications are completed by each employee and signed by the employee or supervisor. Views of Responsible Officials and Planned Corrective Actions: During previous PDE and independent audits, we provided copies of the staffs? Outlook calendars signed by the employee. We immediately took steps to correct this finding. Each staff member now signs a Time and Effort log monthly. Each Time and Effort log is then approved by their supervisor.
Show full finding ▾Hide full finding ▴Finding 2021-001: Department of Education (DOE), Special Education Cluster (IDEA), Grants to States (IDEA, Part B) ? ALN 84.027 ? Allowable Costs/Cost Principles Criteria of Specific Requirement: Under 2 CFR 200.430, the following supporting documentation is required to accurately reflect the work performed for salaries and wages support: where employees are expected to work solely on a single federal award or cost objective, charges for their salaries and wages will be supported by semi-annual certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Condition: During our review of the payroll test, we noted that, for two out of five employees who worked solely on federal awards or cost objectives, charges for their salaries and wages were not supported by semi-annual certifications or similar documentation signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee that the employees worked solely on that program for the period covered by the certification. There was no adequate internal control in place to ensure the proper documentation was obtained, signed and submitted. Questioned Costs: There are no known questioned costs to report. Effect: Failure to provide documentation to support the employee time allocation can call into question the validity of the employee time spent on the program. Cause: The Intermediate Unit was unaware the format they were submitting was incorrect, as there was no notification the information was not in line with PDE requirements. Identification as a Repeat Finding: This is not a repeat of finding from the prior audit. Recommendation: We recommend that the Intermediate Unit implement additional procedures to ensure that semi-annual certifications are completed by each employee and signed by the employee or supervisor. Views of Responsible Officials and Planned Corrective Actions: During previous PDE and independent audits, we provided copies of the staffs? Outlook calendars signed by the employee. We immediately took steps to correct this finding. Each staff member now signs a Time and Effort log monthly. Each Time and Effort log is then approved by their supervisor.
One Intermediate Unit Drive I Coal Center, PA I 15423 Phone: 724.938.3241 I Fax: 724.938.6665 www.iul.org Intermediate Unit 1 Serving Fayette, Greene, and Washington Counties Dr. Donald W. Martin Executive Director RE: Corrective Action for Time and Effort DATE: February 10, 2022 Notification was received from Maher Duessel Accounting Firm of the requirement of a different format for the Time and Effort Logs used by any staff who are listed under IDEA budgets. Immediately upon learning of this change in format, we implemented the completion of the Time and Effort Logs in the appropriate format for any staff member who is listed under the IDEA budget. This includes staff who are 100% IDEA budget or split with another budget but partially in IDEA. These forms are completed by staff and saved in OneDrive. February 10. 2022 Date Director of Special Education
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