EIN: 251215721
UEI: ZAA5N3MNMZE9
Audited by: Young, Oakes, Brown & Company, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 26, 2026 (44 days ago).
What is a management decision? →FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on January 22, 2023 — management decision was due July 22, 2023.
FAC accepted this audit on January 30, 2022 — management decision was due July 30, 2022.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
FAC accepted this audit on March 8, 2020 — management decision was due September 8, 2020.
Item 2019-003-Special Education-Grants to States-CFDA #84.027. Condition-Appalachia Intermediate Unit 8 is the pass through agency to School Districts for reimbursable IDEA expenditures. The money disbursed should not be in excess of the maximum reimbursable amount per each agreement between the School District and the Appalachia Intermediate Unit 8. We identified an overpayment of pass-through funds to North Star School District in the amount of $96,770.29. The overpayment was identified by the receiving School District and refunded to the Appalachia Intermediate Unit. Criteria-IDEA-B agreements are entered into by the School District and Appalachia Intermediate Unit 8. Each agreement has a maximum reimbursement amount that is approved by the Pennsylvania Department of Education. Each School District is entitled to be reimbursed for allowable expenses up to the maximum amount per the agreement. Cause-North Star School District had a maximum reimbursable amount of $258,528.37. North Star received payments of $96,770.29 on 3/29/2019 and $258,528.37 on 7/26/2019, resulting in an overpayment of $96,770.29. Effect-This resulted in Appalachia Intermediate Unit distributing more money to the School District than the agreement allowed. Recommendation-We recommend Appalachia Intermediate Unit 8 ensures IDEA reimbursements to School Districts are not in excess of the maximum reimbursable amount per the signed IDEA agreement between the Intermediate Unit and the School District. Intermediate Unit's Response------------------------------------------------------------------------------------------------Intermediate Unit 8 acknowledges this error. The Fiscal Manager will initiate all future payments, which will verified by either the Director of Business Programs & Services or the Assistant Director of Business Programs & Services prior to processing the payment. Verification will include comparing the vendor payment history and the IDEA allocation amount. If the Fiscal Manager is not able to initiate a payment, the Assistant Director of Business Programs & Services will initiate the payment and the Director of Business Programs & Services will verify the payment using the same verification process as above.
Show full finding ▾Hide full finding ▴Item 2019-003-Special Education-Grants to States-CFDA #84.027. Condition-Appalachia Intermediate Unit 8 is the pass through agency to School Districts for reimbursable IDEA expenditures. The money disbursed should not be in excess of the maximum reimbursable amount per each agreement between the School District and the Appalachia Intermediate Unit 8. We identified an overpayment of pass-through funds to North Star School District in the amount of $96,770.29. The overpayment was identified by the receiving School District and refunded to the Appalachia Intermediate Unit. Criteria-IDEA-B agreements are entered into by the School District and Appalachia Intermediate Unit 8. Each agreement has a maximum reimbursement amount that is approved by the Pennsylvania Department of Education. Each School District is entitled to be reimbursed for allowable expenses up to the maximum amount per the agreement. Cause-North Star School District had a maximum reimbursable amount of $258,528.37. North Star received payments of $96,770.29 on 3/29/2019 and $258,528.37 on 7/26/2019, resulting in an overpayment of $96,770.29. Effect-This resulted in Appalachia Intermediate Unit distributing more money to the School District than the agreement allowed. Recommendation-We recommend Appalachia Intermediate Unit 8 ensures IDEA reimbursements to School Districts are not in excess of the maximum reimbursable amount per the signed IDEA agreement between the Intermediate Unit and the School District. Intermediate Unit's Response------------------------------------------------------------------------------------------------Intermediate Unit 8 acknowledges this error. The Fiscal Manager will initiate all future payments, which will verified by either the Director of Business Programs & Services or the Assistant Director of Business Programs & Services prior to processing the payment. Verification will include comparing the vendor payment history and the IDEA allocation amount. If the Fiscal Manager is not able to initiate a payment, the Assistant Director of Business Programs & Services will initiate the payment and the Director of Business Programs & Services will verify the payment using the same verification process as above.
FINDING-FEDERAL AWARDS PROGRAM AUDIT DEPARTMENT OF EDUCATION SPECIAL EDUCATION GRANTS TO STATES ? CFDA# 84.027 SIGNIFICANT DEFICIENCY Item 2019-003 Recommendation: Procedures should be implemented to ensure IDEA reimbursements to School Districts are not in excess of the maximum reimbursable amount per the signed IDEA agreement between the Intermediate Unit and the School District. Action Taken: Appalachia Intermediate Unit 08 concurs with the recommendation, and it was implemented effective January 13, 2020.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
FAC accepted this audit on February 7, 2017 — management decision was due August 7, 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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