EIN: 954896420
UEI: GL4XVP63JNV3
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 21, 2024. 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 February 21, 2025, which was (546 days ago).
What is a management decision? →Federal Program: Workforce Investment Opportunity Act Cluster Assistance Listing 17.258 WIOA Adult Program Assistance Listing 17.259 WIOA Youth Activities Assistance Listing 17.278 WIOA Dislocated Worker Formula Grants Pass-Through Entity Identifying Number: 05-P19-Youth-81/05-P20-Youth-81 05-F20-Adult-81/05-F21-Adult-81/05-F22-Adult-81 05-F20-DLW-81/05-F21-DLW-81/05-F22-DLW-81 Federal Agency: U.S. Department of Labor 2022-002 Criteria or specific requirement: Subrecipient Monitoring (2 CFR 200.331 and 20CFR 683.210) and Activities Allowed or Unallowed (2 CFR 200, Subpart E) – Management is responsible for ensuring compliance with certain provisions of laws, regulations, contracts, and grant agreements. Condition: An ongoing investigation by a state agency on the WIOA program for the 2021 program year (fiscal 2022) has alleged a potential violation of cost allowable under federal awards. The reports state that there are questioned costs of approximately $775,000. Questioned Costs: $775,000 Context: The Organization operated without a legally binding agreement for WIOA Title I and One-stop Operator Services for over 10 months after the expiration of the previous contract. This results in questioned costs of $725,000. In addition, there was not sufficient documentation to support the allocation basis for certain expenditures charged to WIOA that resulted in additional questioned costs. Effect: The noncompliance could have a direct and material effect on the financial statements. Cause: Proper allowable costs policies and procedures were not in place according to the state agency. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Organization strengthen controls and processes related to the allowable costs policies and procedures. Views of Responsible Officials and Planned Corrective Actions: Management is considering its options for further appeals to the Department of Labor for review.
Management is consiering its options for further appeals to the department of Labor for review. Management will work to ensure proper policies and procedures are established and followed by December 31, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 2022. 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 30, 2022, which was (1483 days ago).
What is a management decision? →Federal Program: YouthBuild, CFDA No. 17.274, Award No. YB-29975-17-60-A5 Federal Agency: U.S. Department of Labor Federal Award Year: October 17, 2016 to February 16, 2020 Criteria ? Matching, Level of Effort, Earmarking ? Grantees are required to provide new cash (funds committed specifically to support this grant project, not prior investments) or in-kind resources equivalent to exactly 25% of the grant award amount as ?matching? funds. Condition ? Management stated that the grant requires a local match of 25% and that had not been met as of the grant end date of February 16, 2020. The grant award was for $900,000, however, only $492,843 was requested and received by the Organization. Context ? Per discussion with management, we noted matching funds were not available for the program. Questioned Costs ? The 25% required local match ($123,211) of the $492,843 that had been received through the grant end date of February 16, 2020, is considered to be questioned costs. Effect ? The Organization has not met the match requirement included in the grant award. Cause ? Policies and procedures to ensure matching funds were available for the project were not in place. Identification as a Repeat Finding ? Yes. Recommendation ? We recommend policies be implemented to ensure compliance with the matching requirement and control activities be put in place to ensure polices are being followed." Views of Responsible Officials and Planned Corrective Actions ? Management will establish procedures and internal controls regarding obtaining sources of matching funds. Management will ensure the established procedures and internal controls are followed.
Contact Name: W.J. Monagle Contact Phone Number: 501-683-3843 Audit Firm: BKD, LLP Audit Period: June 30, 2021 Finding #2021-001 ? Statement of Condition: The Organization's internal control over financial reporting did not detect adjustments related to the Organization's financial statements that were needed to prevent the financial statements from being materially misstated. Audit adjusting entries were required to properly present the financial statements in accordance with accounting principles generally accepted int the United States of America. Response: The Organization concurs with the finding and related adjustments made during the audit. Management will implement additional internal controls related to account reconciliations and internal financial statements. Finding #2021-002 ? Statement of Condition: Management stated that the grant requires a local match of 25% and that had not been met as of the grant end date of February 16, 2020. The grant award was for $900,000, however, only $492,843 was requested and received by the Organization. Response: Management will establish procedures and internal controls regarding obtaining sources of matching funds. Management is working with the U.S. Department of Labor to determine what steps should be taken to resolve the matching requirement that was not met.
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 30, 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 March 2, 2022, which was (1633 days ago).
What is a management decision? →Federal Program: YouthBuild, CFDA No. 17.274, Award No. YB-29975-17-60-A5 Federal Agency: U.S. Department of Labor Federal Award Year: October 17, 2016 to February 16, 2020 Criteria ? Matching, Level of Effort, Earmarking ? Grantees are required to provide new cash (funds committed specifically to support this grant project, not prior investments) or in-kind resources equivalent to exactly 25 % of the grant award amount as "matching"" funds. Condition ? Management stated that the grant requires a local match of 25% and that had not been met as of the grant end date of February 16, 2020. The grant award was for $900,000, however, only $492,843 was requested and received by the Organization. Context ? Per discussion with management, we noted matching funds were not available for the program. Questioned Costs ? The 25% required local match ($123,186) of the $492,843 that had been received through the grant end date of February 16, 2020, is considered to be questioned costs. Effect ? The Organization has not met the match requirement included in the grant award. Cause ? Policies and procedures to ensure matching funds were available for the project were not in place. Identification as a Repeat Finding ? No. Recommendation ? We recommend policies be implemented to ensure compliance with the matching requirement and control activities be put in place to ensure polices are being followed. Views of Responsible Officials and Planned Corrective Actions ? Management will establish procedures and internal controls regarding obtaining sources of matching funds. Management will ensure the established procedures and internal controls are followed.
Contact Name: W.J. Monagle Contact Phone Number: 501-683-3843 Audit Firm: BKD, LLP Audit Period: June 30, 2020 Finding #2020-001 ? Statement of Condition: Management stated that the grant requires a local match of 25% and that had not been met as of the grant end date of February 16, 2020. The grant award was for $900,000, however, only $492,843 was requested and received by the Organization. Response: Management will establish procedures and internal controls regarding obtaining sources of matching funds. Management will ensure the established procedures and internal controls are followed.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.