EIN: 356000171
UEI: YBJAD11KZG96
Audited by: forvismazars
Oversight agency: 93 [Department of Health and Human Services]
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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 September 26, 2025. 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 March 26, 2026 (167 days ago).
What is a management decision? →FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
FAC accepted this audit on May 29, 2024 — management decision was due November 29, 2024.
FAC accepted this audit on November 6, 2023 — management decision was due May 6, 2024.
FAC accepted this audit on February 9, 2023 — management decision was due August 9, 2023.
Finding 2020-005: Timely Certification and Acceptance of the Data Collection Form Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2019. Condition and Context followed by Criteria The County?s December 31, 2019 Federal Compliance Audit was issued on December 17, 2020. The County certified its 2019 data collection form on February 8, 2021. As noted below, the data collection form was not filed in a timely manner as it was not submitted within 30 calendar days of the report issuance. Under the Uniform Grant Guidance, Section 200.512, Report Submission, the data collection form must be submitted within the earlier of 30 calendar days after the auditor?s report is issued, or nine months after the end of the audit period (fiscal year end). Questioned Costs None noted Cause Management had not established a system of internal controls that would have ensured timely reporting to the Federal Audit Clearinghouse. Effect The Federal reporting package was not received timely by the Federal Audit Clearinghouse which is noncompliance and could impact granting agencies. Recommendation We recommend that the County develop an additional control process to ensure that the data collection form is filed in a timely manner. Views of Responsible Officials For views of responsible officials, please see corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-005: Timely Certification and Acceptance of the Data Collection Form Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2019. Condition and Context followed by Criteria The County?s December 31, 2019 Federal Compliance Audit was issued on December 17, 2020. The County certified its 2019 data collection form on February 8, 2021. As noted below, the data collection form was not filed in a timely manner as it was not submitted within 30 calendar days of the report issuance. Under the Uniform Grant Guidance, Section 200.512, Report Submission, the data collection form must be submitted within the earlier of 30 calendar days after the auditor?s report is issued, or nine months after the end of the audit period (fiscal year end). Questioned Costs None noted Cause Management had not established a system of internal controls that would have ensured timely reporting to the Federal Audit Clearinghouse. Effect The Federal reporting package was not received timely by the Federal Audit Clearinghouse which is noncompliance and could impact granting agencies. Recommendation We recommend that the County develop an additional control process to ensure that the data collection form is filed in a timely manner. Views of Responsible Officials For views of responsible officials, please see corrective action plan.
Finding 2020-005: Timely Certification and Acceptance of the Data Collection Form Contact Person Responsible for Corrective Action: Rick Gardner, County Auditor Contact Phone Number: 765-641-9425 Views of Responsible Officials For views of responsible officials, please see corrective action plan Corrective Action Plan The County concurs with the findings of the independent auditor. The County will design and implement internal controls to ensure the Data Collection Form is certified within the earlier of thirty calendar days after the auditor?s report is issued, or nine months after the end of the audit period.
FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.
FINDING 2019-002 Subject: WIOA Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Labor Federal Programs: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker Formula Grants CFDA Numbers: 17.258, 17.259, 17.278 Federal Award Numbers and Years (or Other Identifying Numbers): PY15-CR-01-IA, PY18-CR-01-IA Pass-Through Entity: Interlocal Association Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the County to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. There were no internal controls in place over the disbursement of funds for the employers' share of retiree health insurance. The lack of internal controls was isolated to the retiree medical insurance benefit disbursements and indirect costs charged to the program as detailed in Finding 2019-003. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause The County's management had not developed a system of internal controls to ensure compliance with the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Effect The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the County's management establish a system of internal controls to ensure compliance with the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2019-002 Subject: WIOA Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Labor Federal Programs: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker Formula Grants CFDA Numbers: 17.258, 17.259, 17.278 Federal Award Numbers and Years (or Other Identifying Numbers): PY15-CR-01-IA, PY18-CR-01-IA Pass-Through Entity: Interlocal Association Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the County to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. There were no internal controls in place over the disbursement of funds for the employers' share of retiree health insurance. The lack of internal controls was isolated to the retiree medical insurance benefit disbursements and indirect costs charged to the program as detailed in Finding 2019-003. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause The County's management had not developed a system of internal controls to ensure compliance with the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Effect The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the County's management establish a system of internal controls to ensure compliance with the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2019-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Madison County Commissioners Contact Phone Number: 765-641-9470 Views of Responsible Official: The Madison County Commissioners do not have reason to dispute the finding as JobSource is no longer administering the WIOA Grants for Madison County. Accordingly, the Madison County Commissioners, as indicated below, were unable in 2019 to implement corrective action plans from 2018, and are not otherwise able to comment on the auditor?s findings. Description of Corrective Action Plan: Madison County no longer administers the WIOA Grants through JobSource. These are now administered through Interlocal Assistance, which is based in Greenfield. In 2019, after several negative audit findings and other concerns about management and operations, the Madison County Commissioners chose to change course with respect to the Executive Director of JobSource. In early 2019, the new Director was put in and began evaluating management issues and audit concerns. This was part of the 2018 corrective action plan. Unfortunately, Region 5, which administers the grants, chose to terminate its contract with JobSource for political and other reasons. This resulted in Interlocal Assistance out of Greenfield now administering the grants. The Madison County Commissioners find this to be of potential concern, but do not believe any corrective action plan will be needed since Madison County no longer administers the grants and won?t at the time of the 2020 audit. Anticipated Completion Date: Immediately
FINDING 2019-003 Subject: WIOA Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles - Cost Allocation Plan Federal Agency: Department of Labor Federal Programs: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker Formula Grants CFDA Numbers: 17.258, 17.259, 17.278 Federal Award Numbers and Years (or Other Identifying Numbers): PY15-CR-01-IA, PY18-CR-01-IA Pass-Through Entity: Interlocal Association Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Repeat Finding This is a repeat finding from the immediately prior audit report. The prior audit finding number was 2018-004. Condition and Context An effective internal control system was not in place at JobSource, a fiscal department of the County, to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. There were no internal controls in place to ensure that reimbursement for indirect costs charged to the program were properly requested. JobSource was required to have an approved Cost Allocation Plan (CAP) to request reimbursement for indirect costs. JobSource did create a CAP, but it did not include many specific details required by 2 CFR 200 Appendix V Section E. Because the County did not have a proper CAP, all indirect costs claimed for reimbursement are considered questioned costs. The lack of internal controls over indirect costs and the lack of an appropriately documented CAP were systemic issues throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200 Appendix V Part D(3) states: "All other local governments claiming central service costs must develop a plan in accordance with the requirements described in this Part and maintain the plan and related supporting documentation for audit. These local governments are not required to submit their plans for Federal approval unless they are specifically requested to do so by the cognizant agency for indirect costs. Where a local government only receives funds as a subrecipient, the passthrough agency will be responsible for monitoring the subrecipients plan." 2 CFR 200 Appendix V Part E(1) states: "All proposed plans must be accompanied by the following: an organization chart sufficiently detailed to show operations including the central service activities of the state/local government whether or not they are shown as benefitting from central service functions; a copy of the Comprehensive Annual Financial Report (or a copy of the Executive Budget if budgeted costs are being proposed) to support the allowable costs of each central service activity included in the plan; and, a certification (see subsection 4.) that the plan was prepared in accordance with this Part, contains only allowable costs, and was prepared in a manner that treated similar costs consistently among the various Federal awards and between Federal and non-Federal awards/activities." Cause Management of the County had not designed or implemented internal control procedures that would have ensured that adequate documentation of the Cost Allocation Plan was maintained in compliance with the requirements listed above. Effect The failure to retain or provide appropriate supporting documentation for the Cost Allocation Plan prevented the determination of the County's compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Questioned Costs Known questioned costs of $253,535 are detailed in the Condition and Context. Recommendation We recommended that the County's management establish internal controls and ensure that documentation will be maintained and made available for audit. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2019-003 Subject: WIOA Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles - Cost Allocation Plan Federal Agency: Department of Labor Federal Programs: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker Formula Grants CFDA Numbers: 17.258, 17.259, 17.278 Federal Award Numbers and Years (or Other Identifying Numbers): PY15-CR-01-IA, PY18-CR-01-IA Pass-Through Entity: Interlocal Association Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Repeat Finding This is a repeat finding from the immediately prior audit report. The prior audit finding number was 2018-004. Condition and Context An effective internal control system was not in place at JobSource, a fiscal department of the County, to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. There were no internal controls in place to ensure that reimbursement for indirect costs charged to the program were properly requested. JobSource was required to have an approved Cost Allocation Plan (CAP) to request reimbursement for indirect costs. JobSource did create a CAP, but it did not include many specific details required by 2 CFR 200 Appendix V Section E. Because the County did not have a proper CAP, all indirect costs claimed for reimbursement are considered questioned costs. The lack of internal controls over indirect costs and the lack of an appropriately documented CAP were systemic issues throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200 Appendix V Part D(3) states: "All other local governments claiming central service costs must develop a plan in accordance with the requirements described in this Part and maintain the plan and related supporting documentation for audit. These local governments are not required to submit their plans for Federal approval unless they are specifically requested to do so by the cognizant agency for indirect costs. Where a local government only receives funds as a subrecipient, the passthrough agency will be responsible for monitoring the subrecipients plan." 2 CFR 200 Appendix V Part E(1) states: "All proposed plans must be accompanied by the following: an organization chart sufficiently detailed to show operations including the central service activities of the state/local government whether or not they are shown as benefitting from central service functions; a copy of the Comprehensive Annual Financial Report (or a copy of the Executive Budget if budgeted costs are being proposed) to support the allowable costs of each central service activity included in the plan; and, a certification (see subsection 4.) that the plan was prepared in accordance with this Part, contains only allowable costs, and was prepared in a manner that treated similar costs consistently among the various Federal awards and between Federal and non-Federal awards/activities." Cause Management of the County had not designed or implemented internal control procedures that would have ensured that adequate documentation of the Cost Allocation Plan was maintained in compliance with the requirements listed above. Effect The failure to retain or provide appropriate supporting documentation for the Cost Allocation Plan prevented the determination of the County's compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Questioned Costs Known questioned costs of $253,535 are detailed in the Condition and Context. Recommendation We recommended that the County's management establish internal controls and ensure that documentation will be maintained and made available for audit. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2019-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Madison County Commissioners Contact Phone Number: 765-641-9470 Views of Responsible Official: The Madison County Commissioners do not have reason to dispute the finding as JobSource is no longer administering the WIOA Grants for Madison County. Accordingly, the Madison County Commissioners, as indicated below, were unable in 2019 to implement corrective action plans from 2018, and are not otherwise able to comment on the auditor?s findings. Description of Corrective Action Plan: Madison County no longer administers the WIOA Grants through JobSource. These are now administered through Interlocal Assistance, which is based in Greenfield. In 2019, after several negative audit findings and other concerns about management and operations, the Madison County Commissioners chose to change course with respect to the Executive Director of JobSource. In early 2019, the new Director was put in and began evaluating management issues and audit concerns. This was part of the 2018 corrective action plan. Unfortunately, Region 5, which administers the grants, chose to terminate its contract with JobSource for political and other reasons. This resulted in Interlocal Assistance out of Greenfield now administering the grants. The Madison County Commissioners find this to be of potential concern, but do not believe any corrective action plan will be needed since Madison County no longer administers the grants and won?t at the time of the 2020 audit. Anticipated Completion Date: Immediately
2018-004
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
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2017-005
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2017-004
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FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
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2016-003
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2016-004
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2016-005
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2016-006
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2016-007
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2016-008
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2016-009
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
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2015-002
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