EIN: 356001066
UEI: E5R3N7KC1Q16
Audited by: Indiana State Board of Accounts
Oversight agency: 11 [Department of Commerce]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 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 December 26, 2025 (246 days ago).
What is a management decision? →FAC accepted this audit on August 30, 2021 — management decision was due March 2, 2022.
FAC accepted this audit on August 6, 2020 — management decision was due February 6, 2021.
FINDING 2019-001 Subject: Economic Development Cluster - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Commerce Federal Program: Investments for Public Works and Economic Development Facilities CFDA Number: 11.300 Federal Award Number and Year (or Other Identifying Number): 06-01-06042 Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Finding: Material Weakness INDIANA STATE BOARD OF ACCOUNTS 12 CITY OF JASPER SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Condition and Context An effective internal control system, which would have included segregation of duties, was not in place at the City in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. The City relies on the grant administrator for monitoring compliance with the Special Tests and Provisions - Wage Rate Requirements compliance requirement. The responsibility of obtaining certified payroll from the contractors and subcontractors was performed by the grant administrator. There were no control procedures in place, such as an oversight, review, or approval process, to ensure compliance with the Special Tests and Provisions - Wage Rate Requirement compliance requirement. The lack of controls for Special Tests and Provisions - Wage Rate Requirements compliance requirement was a systemic issue, which occurred 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). . . ." Cause City's management had not developed a system of internal controls that segregated key functions. Effect The failure to establish an effective internal control system placed the City at risk of noncompliance with the grant agreement and the Special Test and Provisions - Wage Rate Requirements compliance requirement. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirement and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal controls, including segregation of duties, to ensure compliance related to the grant agreement and the Special Test and Provisions - Wage Rate Requirements compliance requirement. INDIANA STATE BOARD OF ACCOUNTS 13 CITY OF JASPER SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report. INDIANA STATE
Show full finding ▾Hide full finding ▴FINDING 2019-001 Subject: Economic Development Cluster - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Commerce Federal Program: Investments for Public Works and Economic Development Facilities CFDA Number: 11.300 Federal Award Number and Year (or Other Identifying Number): 06-01-06042 Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Finding: Material Weakness INDIANA STATE BOARD OF ACCOUNTS 12 CITY OF JASPER SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Condition and Context An effective internal control system, which would have included segregation of duties, was not in place at the City in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. The City relies on the grant administrator for monitoring compliance with the Special Tests and Provisions - Wage Rate Requirements compliance requirement. The responsibility of obtaining certified payroll from the contractors and subcontractors was performed by the grant administrator. There were no control procedures in place, such as an oversight, review, or approval process, to ensure compliance with the Special Tests and Provisions - Wage Rate Requirement compliance requirement. The lack of controls for Special Tests and Provisions - Wage Rate Requirements compliance requirement was a systemic issue, which occurred 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). . . ." Cause City's management had not developed a system of internal controls that segregated key functions. Effect The failure to establish an effective internal control system placed the City at risk of noncompliance with the grant agreement and the Special Test and Provisions - Wage Rate Requirements compliance requirement. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirement and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal controls, including segregation of duties, to ensure compliance related to the grant agreement and the Special Test and Provisions - Wage Rate Requirements compliance requirement. INDIANA STATE BOARD OF ACCOUNTS 13 CITY OF JASPER SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report. INDIANA STATE
CORRECTIVE ACTION PLAN FINDING 2019-001 Contact Person Responsible for Corrective Action: Allen Seifert, Clerk-Treasurer Contact Phone Number: 812-482-6944 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City will obtain the certified payroll from the contractor and subcontractors along with the certified contractor?s application for payment. The payroll will be reviewed by the Financial Coordinator or Utility Controller and sent to the Clerk-Treasurer for approval. This will enable the City to ensure compliance with the Special Tests and Provisions ? Wage Rate Requirement provisions. Anticipated Completion Date: July 2020
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