EIN: 640473694
UEI: NH8PJNZMKPS8
Audited by: Watkins Ward and Stafford PLLC
Oversight agency: 11 [Department of Commerce]
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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 February 19, 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 August 19, 2026 (19 days ago).
What is a management decision? →FAC accepted this audit on June 20, 2025 — management decision was due December 20, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
District did not use at least 20 percent of Youth Activity funds for paid or unpaid work experiences. Cause: Procedures are in place for expending at least 20 percent of funding for paid or unpaid work experiences. However, it has been the District's practice to focus most of these efforts toward the latter months of the grant period. Due to the COVID-19 pandemic, the District was unable to meet the 20 percent earmarking requirement in the latter months of the grant period. Effect: The grantor could discontinue the program. Context: Total expenditures for the grant period was $242,003. Paid and unpaid work experiences must be at least 20 percent of expenditures totaling $48,401. Total actual paid and unpaid work experiences incurred by the District for the grant period totaled $24,069 (9.95%) resulting in a shortage of $24,332 (10.5%), Recommendation: The District should ensure at least 20 percent of expenditures are for paid and unpaid work experiences. Views of Responsible Officials and Planned Corrective Action: The District agrees wit the finding and has strengthened procedures to ensure at least 20 percent of expenditures are for paid and unpaid work expenditures.
Show full finding ▾Hide full finding ▴NORTH CENTRAL PLANNING AND DEVELOPMENT DISTRICT, INC. Schedule of Findings and Questioned Costs September 30, 2020 Section 3: Findings and questioned costs for Federal Awards: 2020-001 WIOA Youth Activities - CFDA No. 17.259 Grant No.: 19-08-30 - Passed through Three Rivers Planning and Development District, Inc. Grant Period: July 1, 2019 - June 30, 2020 Criteria: Matching, Level of Effort, Earmarking - Not less than 20 percent of Youth Activity funds must be used to provide paid and unpaid work experiences. Condition: District did not use at least 20 percent of Youth Activity funds for paid or unpaid work experiences. Cause: Procedures are in place for expending at least 20 percent of funding for paid or unpaid work experiences. However, it has been the District's practice to focus most of these efforts toward the latter months of the grant period. Due to the COVID-19 pandemic, the District was unable to meet the 20 percent earmarking requirement in the latter months of the grant period. Effect: The grantor could discontinue the program. Context: Total expenditures for the grant period was $242,003. Paid and unpaid work experiences must be at least 20 percent of expenditures totaling $48,401. Total actual paid and unpaid work experiences incurred by the District for the grant period totaled $24,069 (9.95%) resulting in a shortage of $24,332 (10.5%), Recommendation: The District should ensure at least 20 percent of expenditures are for paid and unpaid work experiences. Views of Responsible Officials and Planned Corrective Action: The District agrees wit the finding and has strengthened procedures to ensure at least 20 percent of expenditures are for paid and unpaid work expenditures.
Management Views and Corrective Action Plan Year Ended September 30, 2020 The following finding was noted during the audit of major federal programs in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding Number 2020-001: Noncompliance with the Earmarking terms of WIOA Youth Activities (CFDA No. 17.259) Subgrant No. 19-08-30 Passed Through Three Rivers Planning and Development District, Inc. In accordance with grant compliance requirements, not less than 20 percent of youth activity funds must be used to provide paid and unpaid work experiences. Total expenditures for the grant period was $242,003. Paid and unpaid work experience must be at least 20 percent of expenditures totaling $48,401. Total actual paid and unpaid work experiences incuured for the grant period totaled $24,069 (9.95%) resulting in a shortage of $24,332 (10.05%). Watkins, Ward and Stafford, PLLC recommends that the District should ensure that at least 20% of expenditures are for paid and unpaid work experiences. Management of North Central Planning and Development District, Inc. agrees with the auditors' finding and proposes the following corrective action plan: Corrective Action Plan: All WIOA and Fiscal staff will request and attend specific training by TRPDD in reference to the compliance requirement that not less than 20 percent of outh activity funds must be used to provide paid and unpaid work experience. Program director and designated Fiscal staff person will monitor and confer on the work experience compliance requirement status monthly. WIOA staff will ensure that each enrolled participant works the allotted number of work experience hours. WIOA staff will record/report all allowable time from July 1, - June 30 of the program year. Fiscal staff will track and report allowable staff hours monthly. Individuals Responsible for Corrective Action: Stephen Russell, Executive Director Tony Green, Fiscal Officer Anticipated Completion Date of Corrective Action: June 30, 2021
FAC accepted this audit on August 9, 2020 — management decision was due February 9, 2021.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on June 27, 2017 — management decision was due December 27, 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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