FAC Explorer

Audit 344031

FY End
2024-03-31
Total Expended
$3.93M
Findings
2
Programs
1
Organization: Eastern West Virginia Community Action Agency Maplewood, Inc. (WV)
Year: 2024 Accepted: 2025-02-27
Auditor: J Davis CPA Ac

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524599 2024-001 Significant Deficiency - N
1101041 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.405 Farm Labor Housing Loans and Grants $3.93M Yes 1

Contacts

Name Title Type
ZFVMR26P4LC3 Matthew Hinkle Auditee
3045387711 Jamie Davis Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported in this Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles of the Uniform Grant Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY (MAPLEWOOD), INC. does not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards ("Schedule") includes the federal grant activity of EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY (MAPLEWOOD), INC. for the year ended March 31, 2024. 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. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: NOTE 4 – FEDERALLY FUNDED AND INSURED MORTGAGES Accounting Policies: Expenditures reported in this Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles of the Uniform Grant Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY (MAPLEWOOD), INC. does not use the de minimis cost rate. The mortgage balance for loans made during the year are included in federal expenditures presented in the Schedule. The balance of outstanding Federally funded mortgages as of March 31, 2024 is $1,500,000.

Finding Details

Finding 2024-001
Non-Compliance with Davis-Bacon Act Prevailing Wage Requirements CONDITION: During the audit of EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY (MAPLEWOOD), INC. for the year ended March 31, 2024 it was noted that prevailing wage requirements mandated by the Davis-Bacon Act were not included in the prime contract for the construction project. As a result, we noted minor instances where certain employees of subcontractors were not paid the required prevailing wage rates. CRITERIA: The Davis-Bacon Act requires that all laborers and mechanics employed on projects financed by federal funds be paid at prevailing wage rates established by the U.S. Department of Labor. These wage rates must be included in the contracts with subcontractors. CAUSE: The deficiency was caused by the failure to recognize Davis-Bacon Act requirements in the USDA Grant Agreement and failure to properly communicate the requirements to the prime contractor. EFFECT: By failing to recognize and properly communicate prevailing wage requirements to the prime contractor, certain subcontractor employees were compensated below the federally mandated wage rates, resulting in non-compliance with federal regulations. RECOMMENDATION: It is recommended that EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY (MAPLEWOOD), INC. obtains a contract amendment for the contract in question and work with the prime contractor to ensure that employees of sub-contractors are properly compensated. Additionally, a review of current contracts should be conducted to identify and rectify any further omissions.
Finding 2024-001
Non-Compliance with Davis-Bacon Act Prevailing Wage Requirements CONDITION: During the audit of EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY (MAPLEWOOD), INC. for the year ended March 31, 2024 it was noted that prevailing wage requirements mandated by the Davis-Bacon Act were not included in the prime contract for the construction project. As a result, we noted minor instances where certain employees of subcontractors were not paid the required prevailing wage rates. CRITERIA: The Davis-Bacon Act requires that all laborers and mechanics employed on projects financed by federal funds be paid at prevailing wage rates established by the U.S. Department of Labor. These wage rates must be included in the contracts with subcontractors. CAUSE: The deficiency was caused by the failure to recognize Davis-Bacon Act requirements in the USDA Grant Agreement and failure to properly communicate the requirements to the prime contractor. EFFECT: By failing to recognize and properly communicate prevailing wage requirements to the prime contractor, certain subcontractor employees were compensated below the federally mandated wage rates, resulting in non-compliance with federal regulations. RECOMMENDATION: It is recommended that EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY (MAPLEWOOD), INC. obtains a contract amendment for the contract in question and work with the prime contractor to ensure that employees of sub-contractors are properly compensated. Additionally, a review of current contracts should be conducted to identify and rectify any further omissions.