EIN: 522359350
UEI: HF26C6KHCLK5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 17 [Department of Labor]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 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 2, 2026 (3 days from today).
What is a management decision? →FAC accepted this audit on October 17, 2024 — management decision was due April 17, 2025.
FAC accepted this audit on December 14, 2023 — management decision was due June 14, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
FAC accepted this audit on December 9, 2020 — management decision was due June 9, 2021.
The Corporation did not include the required information in its subrecipient agreements. In addition, the Corporation could not provide supporting documentation that the subrecipients provided Federal funds were not suspended or debarred. Criteria or specific requirement: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: a) (a) Checking SAM (System for Award Management) Exclusions; or b) (b) Collecting a certification from that person; or c) (c) Adding a clause or condition to the covered transaction with that person. 2 CFR 200.331 Requirements for pass-through entities states, in part, that all passthrough entities must: (a) Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. Required information includes: d) (iii) Federal Award Identification Number (FAIN); e) (xiii) Indirect cost rate for the Federal award (including if the de minimis rate is charged per ? 200.414 Indirect (F&A) costs). Context: The suspension and debarment status for two out of three subrecipients was not documented. The award information was omitted for all of the subrecipients. There was a total of three subrecipients for this program. Effect: The Corporation was not in compliance with the grant terms, which could result in disallowed costs. Questioned Costs: None. Cause: The award information was not included in the subrecipient agreement. The suspension and debarment information could not be located due to changes in personnel. Recommendation: We recommend management strengthen its internal controls around subrecipient monitoring and suspension and debarment. Recommendation Views of responsible officials and planned corrective actions: AAWDC is implementing procedures what will standardize the monitoring process.
Show full finding ▾Hide full finding ▴Finding Reference: 2020-002 Federal Agency: U.S. Department of Labor Federal Program Title and CFDA Number: WIOA National Dislocated Worker Grants / WIA National Emergency Grants 17.277 Compliance Requirement: Subrecipient Monitoring/Procurement Type of Finding: Significant Deficiency in Internal Control, Other Matters Award Period: 9/30/16 - 3/31/20 Condition: The Corporation did not include the required information in its subrecipient agreements. In addition, the Corporation could not provide supporting documentation that the subrecipients provided Federal funds were not suspended or debarred. Criteria or specific requirement: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: a) (a) Checking SAM (System for Award Management) Exclusions; or b) (b) Collecting a certification from that person; or c) (c) Adding a clause or condition to the covered transaction with that person. 2 CFR 200.331 Requirements for pass-through entities states, in part, that all passthrough entities must: (a) Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. Required information includes: d) (iii) Federal Award Identification Number (FAIN); e) (xiii) Indirect cost rate for the Federal award (including if the de minimis rate is charged per ? 200.414 Indirect (F&A) costs). Context: The suspension and debarment status for two out of three subrecipients was not documented. The award information was omitted for all of the subrecipients. There was a total of three subrecipients for this program. Effect: The Corporation was not in compliance with the grant terms, which could result in disallowed costs. Questioned Costs: None. Cause: The award information was not included in the subrecipient agreement. The suspension and debarment information could not be located due to changes in personnel. Recommendation: We recommend management strengthen its internal controls around subrecipient monitoring and suspension and debarment. Recommendation Views of responsible officials and planned corrective actions: AAWDC is implementing procedures what will standardize the monitoring process.
The Corporation respectfully submits the following corrective action plan for the year ended June 30, 2020. Audit period: July 1, 2019 to June 30, 2020 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2020-001 Revenue Recognition Recommendation: We recommend the Corporation strengthen its internal controls for managing grant revenue and receivables to ensure appropriate reporting. Action taken in response to finding: AAWDC have implemented a monthly internal control process to recognize grant revenue and receivables appropriately. Name(s) of the contact person(s) responsible for corrective action: Leda Hernandez Planned completion date for corrective action plan: October 31, 2020 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF LABOR 2020-002 WIOA National Dislocated Worker Grants / WIA National Emergency Grants 17.277? CFDA No. 17.277 Recommendation: We recommend management strengthen its internal controls around subrecipient monitoring and suspension and debarment. Action taken in response to finding: 1. AAWDC is in the process of creating Standard Operating Procedures that will standardize the subrecipient monitoring process. Among the planned requirements will be the requirement that AAWDC no longer waits for the grantor?s monitoring of AAWDC before monitoring our subrecipients. 2. AAWDC will use the U.S. Department of Labor?s Core Monitoring Guide and the Maryland Department of Labor?s Sub-Recipient Financial Management Handbook to guide it in the formulation of proper internal controls and ensure that AAWDC?s subrecipient monitoring aligns with federal and state standards. 3. AAWDC is planning to split the corporate and programmatic compliance functions. In doing so, AAWDC will assign subrecipient monitoring to the Grant Performance Compliance Manager and issues around suspension and debarment would remain with corporate compliance group, specifically with the Contract and Procurement Specialist. 4. AAWDC is in the process of implementing a procurement manual that will detail the requirements from procurement, contracting, and contracts management. Suspension and debarment will be required processes prior to contract approval. Name(s) of the contact person(s) responsible for corrective action: Jason Papanikolas Planned completion date for corrective action plan: FY 2021 Q4 If the CLA has questions regarding this plan, please call Leda Hernandez at 410-729-1565.
FAC accepted this audit on February 26, 2020 — management decision was due August 26, 2020.
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on November 15, 2016 — management decision was due May 15, 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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