EIN: 232147355
UEI: JRMTBE5JM458
Audited by: WALZ GROUP CPA
Oversight agency: 17 [Department of Labor]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 24, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on August 27, 2025 — management decision was due February 27, 2026.
FAC accepted this audit on March 12, 2024 — management decision was due September 12, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 11, 2022 — management decision was due November 11, 2022.
The monthly Financial Status Reports (FSR) were not appropriately reviewed and approved by the Chief Operating Officer and Executive Director, respectively. Criteria: Uniform Guidance requires that all recipients of federal awards develop an internal control framework in line with the framework proposed by the Committee of Sponsoring Organizations (COSO). It is the Organization?s policy that the monthly FSR, prepared by the Fiscal Director, submitted to the Commonwealth of Pennsylvania Department of Labor through the Commonwealth Workforce Development System (CWDS) be reviewed and approved by the Chief Operating Officer and Executive Director, respectively. Cause: The controls for review and approval of the monthly FSR were not operating as designed. Effect: Lack of review and approval of the monthly FSRs could result in material misstatement or fraud that will not be discovered by the Organization. Recommendation: We recommend that the Organization follows its review and approval procedures related to the monthly FSRs to ensure that all expenses reported to the Commonwealth through the CWDS system are accurate. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2021-001: Review and Approval of Financial Status Reports Department of Labor (WIOA Cluster) ? WIPA Adult Program (ALN #17.258); WIOA Youth Activities (ALN #17.259); and WIOA Dislocated Worker Formula Grant (ALN #17.278) Condition: The monthly Financial Status Reports (FSR) were not appropriately reviewed and approved by the Chief Operating Officer and Executive Director, respectively. Criteria: Uniform Guidance requires that all recipients of federal awards develop an internal control framework in line with the framework proposed by the Committee of Sponsoring Organizations (COSO). It is the Organization?s policy that the monthly FSR, prepared by the Fiscal Director, submitted to the Commonwealth of Pennsylvania Department of Labor through the Commonwealth Workforce Development System (CWDS) be reviewed and approved by the Chief Operating Officer and Executive Director, respectively. Cause: The controls for review and approval of the monthly FSR were not operating as designed. Effect: Lack of review and approval of the monthly FSRs could result in material misstatement or fraud that will not be discovered by the Organization. Recommendation: We recommend that the Organization follows its review and approval procedures related to the monthly FSRs to ensure that all expenses reported to the Commonwealth through the CWDS system are accurate. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Views of Responsible Officials: Management agrees with the finding.
Finding #1 Finding 2021-001: Review and Approval of Financial Status Reports Condition: The monthly Financial Status Report (FSR} were not appropriately reviewed and approved by the Chief Operating Officer and Executive Director, respectively, as the internal control process states. CORRECTIVE ACTION: Upon internal review of this finding, it was determined that the Controller was reviewing the FSRs, but did not properly document that on the coversheet, nor had the Chief Operating Officer. The Controller position started end of September 2021, and only had limited training by the Executive Director until January 2022. During this transition period, there have been opportunities for learning and development. Going forward the LCWDB will follow the approval process outlined in the Separation of Duties document that was submitted to the Department of Labor & Industry and approved by the County Commissioners. Within this document it outlines that the fiscal director prepares the FSR and Controller (Primary), Chief Operating Officer (Secondary) or Director of Compliance (Secondary) approve it on a monthly basis. This will be a change to how the internal process was completed previously, but in accordance with the Separation of Duties document filed with the Commonwealth.
The subrecipient agreements entered into by the Organization related to the Coronavirus Relief Fund did not include information required by 2 CFR 200.332(a) of the Uniform Guidance. Additionally, the Organization did not perform subrecipient monitoring procedures as required under Uniform Guidance. Criteria: 2 CFR 200.332(a) of the Uniform Guidance requires certain information (federal award identification including federal agency and assistance listing number (ALN), any federal regulation statues or regulations regarding the award, monitoring requirements, etc.) to be communicated to the subrecipient at the time of the subaward. In addition, 2 CFR 200.332(b) and (d) of the Uniform Guidance states that a pass-through entity should evaluate the subrecipient?s risk of noncompliance and that a pass-through entity should monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes through review of financial and performance reports. Cause: The subrecipient agreement did not include the required subaward information, and the Organization did not perform subrecipient monitoring procedures as required under Uniform Guidance. Effect: The Organization is not in compliance with requirements for pass-through entities and the subrecipient monitoring requirements which could result in ineligible expenditures being incurred by the subrecipient. Questioned Costs: None noted. Recommendation: We recommend the Organization provide each subrecipient with all required information related to the subaward and that the Organization follow the requirements for subrecipient monitoring to ensure compliance with Uniform Guidance. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Views of Responsible Officials: Management agrees with finding.
Show full finding ▾Hide full finding ▴Finding 2021-002: Subrecipient Monitoring Department of the Treasury - COVID-19 Coronavirus Relief Fund (ALN #21.019) Condition: The subrecipient agreements entered into by the Organization related to the Coronavirus Relief Fund did not include information required by 2 CFR 200.332(a) of the Uniform Guidance. Additionally, the Organization did not perform subrecipient monitoring procedures as required under Uniform Guidance. Criteria: 2 CFR 200.332(a) of the Uniform Guidance requires certain information (federal award identification including federal agency and assistance listing number (ALN), any federal regulation statues or regulations regarding the award, monitoring requirements, etc.) to be communicated to the subrecipient at the time of the subaward. In addition, 2 CFR 200.332(b) and (d) of the Uniform Guidance states that a pass-through entity should evaluate the subrecipient?s risk of noncompliance and that a pass-through entity should monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes through review of financial and performance reports. Cause: The subrecipient agreement did not include the required subaward information, and the Organization did not perform subrecipient monitoring procedures as required under Uniform Guidance. Effect: The Organization is not in compliance with requirements for pass-through entities and the subrecipient monitoring requirements which could result in ineligible expenditures being incurred by the subrecipient. Questioned Costs: None noted. Recommendation: We recommend the Organization provide each subrecipient with all required information related to the subaward and that the Organization follow the requirements for subrecipient monitoring to ensure compliance with Uniform Guidance. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Views of Responsible Officials: Management agrees with finding.
Finding #2 Finding 2021-002: Subrecipient Monitoring Condition: The Subrecipient agreements entered into by the Organization related to the COVID- 19 Coronavirus Relief Fund did not include the information required by 2 CFR 200.332{a) of the Uniform Guidance. Additionally, the Organization did not perform subrecipient monitoring procedures as required under Uniform Guidance. CORRECTIVE ACTION: Upon review of this finding, it was discovered that the agreements were completed by the previous Executive Director, and they did not follow our typical format because they were not our traditional WIOA funded programs. We have learned now that because these were federal dollars, they are bound by the Uniform Guidance. The monitoring that was performed consisted of review of invoices and expenses as they were submitted on a monthly basis by the fiscal director, but not through a formal process. Going forward, the LCWDB will ensure that all subrecipient agreements follow the proper format and include the required information and that proper fiscal monitoring of all subrecipient contracts occurs on an annual basis. A new fiscal monitoring tool is being created to conduct the proper oversight.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on February 23, 2020 — management decision was due August 23, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 8, 2018 — management decision was due September 8, 2018.
GSA_MIGRATION
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2016-004
FAC accepted this audit on January 22, 2017 — management decision was due July 22, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
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