EIN: 446000268
UEI: VMKPNYHAL941
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 7, 2021. 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 August 7, 2021, which was (1840 days ago).
What is a management decision? →Finding: 2020-001 Agency: U.S. Department of Labor Federal Program: H-1B Job Training Grants America?s Promise (CFDA 17.268) Federal Award Year: 2017-2020 Criteria: The Uniform Guidance requires the City to establish and maintain effective internal control over compliance with the types of compliance requirements that could have a direct and material effect on each of its federal programs. This includes when funds are passed through to subrecipients, a pass-through entity must 1) identify the award and applicable requirements, 2) evaluate risk, 3) and monitor the activities of the subrecipient as necessary. Condition: The City was subject to a U.S. Department of Labor (DOL), Employment and Training Administration (ETA) Regional Office onsite monitoring review in March 2020, which covered the period of January 1, 2017 ? December 31, 2019. In a report dated April 13, 2020, the DOL identified 6 findings as follows: ? Finding 1: Absence of Partnership Agreement/MOU with Workforce Development Board (WDB) ? Finding 2: Incomplete Progress Monitoring ? Finding 3: Noncompliance Sub-recipient Agreement ? Finding 4: Absence of Pre-Award risk Analysis ? Finding 5: Incomplete Subrecipient Monitoring ? Finding 6: Absence of Internal Controls for Supportive Services The City provided written responses to each of these findings to the DOL on May 11, 2020. Cause: The City did not have appropriate policies and procedures in place to maintain effective internal control over compliance with the direct and material compliance requirements of the program. Effect or potential effect: The City was not in compliance with certain requirements of the federal program. The potential effect is submitting unallowable costs, or loss of federal funding. Questioned costs: None Context: The above 6 findings were identified in the scope of an onsite monitoring review of the federal program conducted in March 2020. Repeat finding: Not a repeat finding. Recommendation: We recommend the City establish and maintain effective internal controls over the direct and material compliance requirements of each of its federal programs, including subrecipient monitoring. Views of responsible officials: Management agrees with the finding.
Identifying Number: 2020-001 Finding: The Uniform Guidance requires the City to establish and maintain effective internal control over compliance with the types of compliance requirements that could have a direct and material effect on each of its federal programs. This includes when funds are passed through to subrecipients, a pass-through entity must 1) identify the award and applicable requirements, 2) evaluate risk, 3) and monitor the activities of the subrecipient as necessary. The City was subject to a U.S. Department of Labor (DOL), Employment and Training Administration (ETA) Regional Office onsite monitoring review in March 2020, which covered the period of January 1, 2017 ? December 31, 2019. In a report dated April 13, 2020, the DOL identified 6 findings as follows: ? Finding 1: Absence of Partnership Agreement/MOU with Workforce Development Board (WDB) ? Finding 2: Incomplete Progress Monitoring ? Finding 3: Noncompliant Subrecipient Agreement ? Finding 4: Absence of Pre-Award Risk Analysis ? Finding 5: Incomplete Subrecipient Monitoring ? Finding 6: Absence of Internal Controls for Supportive Services The City provided written responses to each of these findings to the DOL on May 11, 2020. Corrective Actions Taken or Planned: The City worked with DOL to correct and close each finding noted in the April 13, 2020 report. ? Finding 1: The City chose to continue as the fiscal agent for the grant eliminating the need for a partnership agreement or memorandum of understanding with the Workforce Development Board. A statement of work modification and budget modifications were submitted to DOL and accepted. ? Finding 2: The City created policies and procedures for monitoring and managing grant performance outcomes and submitted a program evaluation policy to improve outcomes in areas of job placements and median wages. Workforce Development staff were trained on the methods to monitor, manage, and plan to improve outcomes. ? Finding 3: The City created a sample sub-recipient agreement to be used for future grants. The City also received written commitments from the former sub-recipient to continue providing grant services to current participants. ? Finding 4: The City implemented a risk analysis as part of its process for making future sub-awards for similar Workforce Development grants. Workforce Development staff were trained on the risk analysis. ? Finding 5: The City updated its monitoring policy and procedure to ensure the resolution of all issues prior to closing out a sub-award. Workforce Development staff were trained on the revised monitoring process. ? Finding 6: The City updated its supportive service policy and trained Workforce Development staff on internal controls for disbursements. The DOL notified the City that all findings were closed on June 8, 2020. Contact Persons: Program Compliance Coordinators Interim Director of Workforce Development Completion Date: May 2020 with ongoing oversight and monitoring moving forward
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 28, 2020. 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 28, 2020, which was (2215 days ago).
What is a management decision? →Finding: 2019-001 Agency: U.S. Department of Labor Federal Program: H-1B Job Training Grants America?s Promise (CFDA 17.268) Federal Award Year: 2018-2019 Criteria: The grant agreement between the City and the U.S. Department of Labor states that an individual must meet certain eligibility requirements to participate in the H-1B Job Training Grants America?s Promise Program. The eligibility requirements are that the individual (1) is at least 17 years old, (2) resides in the Ozark Region, (3) is not currently enrolled in school with a local educational agency, and (4) employment status can be categorized as either unemployed, underemployed or an incumbent worker. Condition: The City did not verify participants in the grant program met all of the eligibility requirements required by the grant agreement. Cause: The City did not have appropriate policies and procedures in place to verify an individual?s eligibility before allowing them to participate in the grant program. Effect or potential effect: The City was not in compliance with the eligibility requirements of the grant. Noncompliance with grant requirements could impact future funding of this program. Questioned costs: Approximately $465,000 of questioned costs, as estimated by funds provided to 106 participants initially determined to be ineligible. Of these 106 participants determined to be ineligible, 47 of these were specifically the result of not satisfying the 4th eligibility criteria identified above. The City is currently reviewing the interpretation of the incumbent worker status with the Department of Labor to determine if these participants may be eligible, upon further clarification of what specifically qualifies as an incumbent worker. The City has received communications from the Department of Labor indicating that based on information they?ve been provided by the City, it appears that the City may have used a more restrictive definition of the incumbent worker definition, and therefore these participants may be considered eligible. These 47 participants represent approximately $219,000 of the estimated $465,000 of questioned costs. If the Department of Labor issues a determination that the City?s definition of incumbent worker was too restrictive, the remaining questioned costs would be 59 participants receiving approximately $246,000 of grant funds. Context: 106 ineligible participants out of 376 total participants, as they did not meet all of the City?s interpretation of the eligibility criteria. Repeat finding: Not a repeat finding. Recommendation: We recommend the City develop and implement controls and procedures to ensure eligibility is properly determined and documented. Views of responsible officials: Management agrees with the finding.
Identifying Number: 2019-001 Finding: The grant agreement between the City and the U.S. Department of Labor states that an individual must meet certain eligibility requirements to participate in the H-1B Job Training Grants America?s Promise Program. The eligibility requirements are that the individual (1) is at least 17 years old, (2) resides in the Ozark Region, (3) is not currently enrolled in school with a local educational agency, and (4) employment status can be categorized as either unemployed, underemployed or an incumbent worker. The City did not verify participants in the grant program met all of the eligibility requirements required by the grant agreement. Corrective Actions Taken or Planned: Upon discovering a potential issue with eligibility, staff contacted City management and the U.S. Department of Labor. A special audit of the America?s Promise grant program was performed in November at the request of City management. The City is continuing to work with the U.S. Department of Labor to arrive at the final number of ineligible participants and determine whether the City will need to reimburse any of the grant monies. The U.S. Department of Labor has scheduled monitoring for March 2020. The City changed the authorized representative for the grant to the Interim Director of Workforce Development. The Workforce Development program staff developed a new participant eligibility policy and checklist including definitions for local educational agency, unemployed, underemployed and incumbent worker. The online program application process now includes address information to confirm residence in the Ozark Region service area and questions to ensure compliance with the age, local educational agency and current employment status requirements. Program staff attended training on the grant?s revised eligibility determination and enrollment policy and procedure on December 3, 2019. The Project Coordinator and the Program Compliance Coordinators will be responsible for monitoring the eligibility determinations and compliance with the revised eligibility policy with oversight provided by the Interim Director of Workforce Development. Contact Persons: Project Coordinator Program Compliance Coordinators Interim Director of Workforce Development Completion Date: December 2019 with ongoing oversight and monitoring moving forward
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2018. 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 June 18, 2019, which was (2621 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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