Audit 48326

FY End
2022-12-31
Total Expended
$4.41M
Findings
12
Programs
14
Year: 2022 Accepted: 2023-08-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
43199 2022-001 - Yes A
43200 2022-001 - Yes A
43201 2022-001 - Yes A
43202 2022-001 - Yes A
43203 2022-001 - Yes A
43204 2022-001 - Yes A
619641 2022-001 - Yes A
619642 2022-001 - Yes A
619643 2022-001 - Yes A
619644 2022-001 - Yes A
619645 2022-001 - Yes A
619646 2022-001 - Yes A

Programs

ALN Program Spent Major Findings
20.509 Formula Grants for Rural Areas - Operating $1.19M Yes 0
17.258 Adult $852,249 Yes 1
17.259 Youth $705,273 Yes 1
20.509 Formula Grants for Rural Areas - Administration $457,429 Yes 0
17.278 Dislocated Worker $414,259 Yes 1
20.509 Formula Grants for Rural Areas - Capital $362,516 Yes 0
11.307 Covid-Economic Adjustment Assistance $124,696 - 0
93.558 Temporary Assistance for Needy Families $99,065 - 0
16.585 Treatment Court Discretionary Grant Program $71,249 - 0
11.302 Title Ii, Section 203, Planning Assistance $70,000 - 0
17.259 High-Concentration Youth $20,043 Yes 1
17.258 Regional Planning $17,103 Yes 1
17.259 Sector Partnership $10,655 Yes 1
17.277 National Emergency Grant $4,704 - 0

Contacts

Name Title Type
MZHUAQB2MLS7 Janine Swirsky Auditee
8707412826 John Evans Auditor
No contacts on file

Notes to SEFA

Title: WIOA GRANTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity ofNorthwest Arkansas Economic Development District, Inc. and is presented on the accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of Title2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards. Therefore, some amounts presented in thisschedule may differ from amounts presented in, or used in the preparation of, the basic financialstatements. See Note 2 of the financial statements. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate as allowed in the UniformGuidance, section 200.414. The District has included all workforce related grants, which includes the WIOA cluster, National Emergency Grant, and Temporary Assistance for Needy Families Grant, in the WIOA category of the Schedules of Revenue, Support, and Expenses.

Finding Details

2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.
2022-001: WIOA Cluster ? Federal Assistance Listing Number 17.258, 17.259, and 17.278 Material Instances of Non-compliance: Condition: The District has multiple findings that remain unresolved from Program Year (PY) 18 and PY21 monitoring by ADWS. These findings have identified questioned costs totaling $71,363 that may be required to be repaid to ADWS. Failure to successfully appeal these findings with ADWS will result in a material amount of disallowed costs to be repaid to ADWS. Criteria: Management and the governing body should continue to work with ADWS to ensure resolution of findings. Cause and Context: ADWS conducted monitoring of the District on April 22-26, 2019 for the 2018 program year. Based on the information gathered during the review ADWS identified various questioned costs. The majority of these findings have been successfully appealed in favor of NWAEDD. However, one finding remains that has not yet been resolved. Financial Finding #7 PY 2018 has resulted in questioned costs in the amount of $38,739. The District has appealed this finding and is awaiting response from a June 7, 2023 hearing with the Appeal Tribunal. ADWS conducted monitoring of the District on April 25-May 25, 2022 for the 2021 program year. Based on the information gathered during the review, ADWS is questioning costs totaling $32,624. NWAEDD provided a response disputing these findings on February 8, 2023 but has not yet received a formal response from ADWS. The auditor is unable to determine whether ADWS will ultimately disallow these questioned costs. ADWS has appeal and adjudication procedures for questioned costs. Accordingly, all questioned costs are subject to uncertainty regarding their resolution.