FAC Explorer

Audit 353766

FY End
2021-06-30
Total Expended
$1.82M
Findings
14
Programs
8
Organization: Southwest Arkansas Planning and Development District, Inc. (AR)
Year: 2021 Accepted: 2025-04-15
Auditor: Landmark Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555159 2021-001 - Yes L
555160 2021-001 - Yes L
555161 2021-001 - Yes L
555162 2021-001 - Yes L
555163 2021-001 - Yes L
555164 2021-001 - Yes L
555165 2021-001 - Yes L
1131601 2021-001 - Yes L
1131602 2021-001 - Yes L
1131603 2021-001 - Yes L
1131604 2021-001 - Yes L
1131605 2021-001 - Yes L
1131606 2021-001 - Yes L
1131607 2021-001 - Yes L

Programs

ALN Program Spent Major Findings
17.268 H-1b Job Training Grants $303,280 - 0
17.258 Wioa Adult Program $131,390 Yes 1
11.307 Economic Adjustment Assistance $130,171 - 0
93.558 Temporary Assistance for Needy Families $85,720 - 0
11.302 Economic Development Support for Planning Organizations $61,800 - 0
17.259 Wioa Youth Activities $52,601 Yes 1
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $26,281 - 0
17.278 Wioa Dislocated Worker Formula Grants $11,334 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, 2021. 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 the 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 32.58%; 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, 2021. 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 the 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 32.58%; 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, 2021. 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 the 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 32.58%; 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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 2021-001
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.; Recommendation: 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.