FAC Explorer

Audit 315801

FY End
2020-06-30
Total Expended
$1.28M
Findings
30
Programs
5
Organization: Southwest Arkansas Planning and Development District, Inc. (AR)
Year: 2020 Accepted: 2024-07-24
Auditor: Landmark Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479230 2020-001 - Yes L
479231 2020-001 - Yes L
479232 2020-001 - Yes L
479233 2020-001 - Yes L
479234 2020-001 - Yes L
479235 2020-001 - Yes L
479236 2020-001 - Yes L
479237 2020-001 - Yes L
479238 2020-001 - Yes L
479239 2020-001 - Yes L
479240 2020-001 - Yes L
479241 2020-001 - Yes L
479242 2020-001 - Yes L
479243 2020-001 - Yes L
479244 2020-001 - Yes L
1055672 2020-001 - Yes L
1055673 2020-001 - Yes L
1055674 2020-001 - Yes L
1055675 2020-001 - Yes L
1055676 2020-001 - Yes L
1055677 2020-001 - Yes L
1055678 2020-001 - Yes L
1055679 2020-001 - Yes L
1055680 2020-001 - Yes L
1055681 2020-001 - Yes L
1055682 2020-001 - Yes L
1055683 2020-001 - Yes L
1055684 2020-001 - Yes L
1055685 2020-001 - Yes L
1055686 2020-001 - Yes L

Programs

ALN Program Spent Major Findings
11.302 Economic Development_support for Planning Organizations $28,509 - 0
17.278 Wia Dislocated Worker Formula Grants $2,679 Yes 1
17.258 Wia Adult Program $2,678 Yes 1
17.259 Wia Youth Activities $2,678 Yes 1
17.268 H-1b Job Training Grants $2,236 Yes 1

Contacts

Name Title Type
GCJ9Q9DEJVK6 Renee Dycus Auditee
8702357517 Robin Scott Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southwest Arkansas Planning and Development District, Inc. under programs of the federal government for the year ended June 30, 2020. The information in this schedule is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Southwest Arkansas Planning and Development District, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Southwest Arkansas Planning and Development District, Inc. De Minimis Rate Used: N Rate Explanation: Southwest Arkansas Planning and Development District, Inc. has a federally negotiated indirect cost rate of 24.44%; indirect costs are allocated using this rate and a direct cost base type of direct charged salaries. The indirect cost rate was approved by the Economic Development Administration (EDA). See table on page 16.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southwest Arkansas Planning and Development District, Inc. under programs of the federal government for the year ended June 30, 2020. The information in this schedule is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Southwest Arkansas Planning and Development District, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Southwest Arkansas Planning and Development District, Inc. De Minimis Rate Used: N Rate Explanation: Southwest Arkansas Planning and Development District, Inc. has a federally negotiated indirect cost rate of 24.44%; indirect costs are allocated using this rate and a direct cost base type of direct charged salaries. The indirect cost rate was approved by the Economic Development Administration (EDA). See table on page 16.
Title: Note 3 - Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southwest Arkansas Planning and Development District, Inc. under programs of the federal government for the year ended June 30, 2020. The information in this schedule is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Southwest Arkansas Planning and Development District, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Southwest Arkansas Planning and Development District, Inc. De Minimis Rate Used: N Rate Explanation: Southwest Arkansas Planning and Development District, Inc. has a federally negotiated indirect cost rate of 24.44%; indirect costs are allocated using this rate and a direct cost base type of direct charged salaries. The indirect cost rate was approved by the Economic Development Administration (EDA). See table on page 16.

Finding Details

Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-001
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.