EIN: 251422261
UEI: K5HRT12ZCCJ5
Audit also covers EIN: 273720942 · unlinked EINs have no separate FAC filing
Audited by: MAHER DUESSEL, CPAS
Oversight agency: 11 [Department of Commerce]
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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 8, 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 8, 2026 (63 days ago).
What is a management decision? →FAC accepted this audit on April 4, 2025 — management decision was due October 4, 2025.
FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
The Commission has one subrecipient under this award and the total subaward is $1,340,450. The subaward was not reported to the FSRS and no documentation existed to show whether the Commission verified that the subrecipient was audited. Questioned Costs: None Cause: The Southwestern Pennsylvania Commission (Commission) has established formal subrecipient monitoring policies. However, policies regarding single audit report review and compliance issues resolution were not followed. The Commission does not have formal policies in place to identify subawards that require reporting in the FSRS. Effect: A failure to review single audit results for subrecipients could result in noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward, as well as adjustments to the Commission?s own records. Lack of controls surrounding FSRS reporting could result in required subaward information not being reported in FSRS or not being reported correctly. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: The Commission should adopt formal policies and procedures for identifying and reporting subawards under FFATA and provide training on its internal control system surrounding subrecipient awards to ensure that monitoring is performed in accordance with the Commission?s internal policies and uniform guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001: Subrecipient Monitoring and Reporting Program Name: Appalachian Regional Commission, Appalachian Area Development, AL Number: 23.002 (Grant No. PW-19708-IM-302-19) Criteria of Specific Requirement: In accordance with 2 CFR 200.332, a pass-through entity?s (PTE) subrecipient monitoring activities must include verifying that subrecipients are audited as required by 2 CFR Subpart F when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in 2 CFR 200. The PTE must also follow up and ensure that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the PTE, highlighting the status of actions planned or taken to address Single Audit findings related to the particular subaward. The Federal Funding Accountability and Transparency Act (FFATA) (as codified in 2 CFR 170) requires direct recipients of grants or cooperative agreements to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the end of the month following the month in which the obligation was made. Condition: The Commission has one subrecipient under this award and the total subaward is $1,340,450. The subaward was not reported to the FSRS and no documentation existed to show whether the Commission verified that the subrecipient was audited. Questioned Costs: None Cause: The Southwestern Pennsylvania Commission (Commission) has established formal subrecipient monitoring policies. However, policies regarding single audit report review and compliance issues resolution were not followed. The Commission does not have formal policies in place to identify subawards that require reporting in the FSRS. Effect: A failure to review single audit results for subrecipients could result in noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward, as well as adjustments to the Commission?s own records. Lack of controls surrounding FSRS reporting could result in required subaward information not being reported in FSRS or not being reported correctly. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: The Commission should adopt formal policies and procedures for identifying and reporting subawards under FFATA and provide training on its internal control system surrounding subrecipient awards to ensure that monitoring is performed in accordance with the Commission?s internal policies and uniform guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See separate corrective action plan.
March 29, 2022 Southwestern Pennsylvania Commission submits the following corrective action plan for year ending June 30, 2021 Name and Address of Independent Public Accounting Firm: Maher Duessel 503 Martindale Street Suite 600 Pittsburgh, PA 15212 Audit Period: July 1, 2020- June 30, 2021 The finding from the June 30, 2021 Schedule of Findings and Questioned Costs is discussed below: Finding 2021-001: Subrecipient Monitoring and Reporting Condition: The Commission has one subrecipient under this award and the total subaward is $1,340,450. The subaward was not reported to the FSRS and no documentation existed to show whether the Commission verified that the subrecipient was audited. Questioned Costs: None Action Taken: The Commission's Finance & Accounting Department has updated Subrecipient Monitoring policies to include the FOP's Checklist to Determine Subrecipient or Contractor Classification and a Subrecipient Risk Assessment Checklist. Staff in the Sponsored Programs Management Office under the Finance and Accounting Department have been trained in use of the checklists and details of the policy. Completion Date: Policies and Procedures updated March 16, 2022; staff training will be completed by March 31, 2022. Please contact Margaret Fonner, Deputy Executive Director for Finance and Operations at 412-391-5590, ext. 322 or mfonner@spcregion.org with any questions. Best regards, Vincent Valdes, Executive Director
FAC accepted this audit on December 9, 2020 — management decision was due June 9, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
FAC accepted this audit on December 4, 2017 — management decision was due June 4, 2018.
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 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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