Finding 1171355 (2021-004)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2021
Accepted
2026-01-30

AI Summary

  • Core Issue: Purchases for the EKCEP and EKAMI programs lack proper documentation and approval.
  • Impacted Requirements: Failure to meet federal and state procurement standards due to insufficient written policies and procedures.
  • Recommended Follow-Up: Establish clear accounting policies detailing approval documentation and ensure compliance with existing board approval requirements for large disbursements.

Finding Text

CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Approval of purchases not documented. All purchases should be approved by appropriate personnel and all approvals should be documented Lack of written policies and procedures. Failure to meet federal and state procurement requirements. Accounting policies and procedures should be established detailing how approvals should be documents. The organization is currently researching & is in the process of forming policies that would specify how approvals are documented. The organization already has a policy stating that there must be board approval for disbursements of over $10,000.

Corrective Action Plan

The organization is in the process of researching and subsequently adopting the policies and procedures that will put the organization in compliance with the procurement standards.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1171346 2021-001
    Material Weakness Repeat
  • 1171347 2021-001
    Material Weakness Repeat
  • 1171348 2021-001
    Material Weakness Repeat
  • 1171349 2021-002
    Material Weakness Repeat
  • 1171350 2021-002
    Material Weakness Repeat
  • 1171351 2021-002
    Material Weakness Repeat
  • 1171352 2021-003
    Material Weakness Repeat
  • 1171353 2021-003
    Material Weakness Repeat
  • 1171354 2021-004
    Material Weakness Repeat
  • 1171356 2021-005
    Material Weakness Repeat
  • 1171357 2021-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $1.20M
15.252 ABANDONED MINE LAND RECLAMATION (AMLR) $843,644
23.001 APPALACHIAN REGIONAL DEVELOPMENT (SEE INDIVIDUAL APPALACHIAN PROGRAMS) $74,402