Finding 394576 (2020-005)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2020
Accepted
2024-04-25

AI Summary

  • Core Issue: The Board of Directors did not meet for over two years, leading to a lack of oversight.
  • Impacted Requirements: Failure to comply with federal and state procurement requirements due to inadequate documentation and review of the Corrective Action Plan.
  • Recommended Follow-Up: Ensure the board meets regularly and maintains detailed minutes of discussions and actions taken.

Finding Text

CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: The Board of Directors did not meet between September 20, 2018 and September 23, 2020. Criteria: The Board of Directors should meet regularly as stipulated in the articles of incorporation/by-laws. Cause: Unknown. Effect: Proper oversite of operations not maintained. Thus, failure to meet federal and state procurement requirements. The Corrective action plan (2017 audit) should have been reviewed and addressed by the board; and actions taken and policies to correct findings should have been addressed and approved by the board. Without minutes there is no documentation that this occurred. The Minutes of the Board of Directors meetings did not document the review and approval of Corrective Action Plan (2017) nor any actions taken and/or policies put in place to comply with the Corrective Action Plan. The board of directors have not met since September 20, 2018. Recommendation:The board of directors should meet regularly, with minutes containing all discussions and actions should be maintained. Views of Responsible Officials and Planned Corrective Actions: Meetings are being held annually starting September 23, 2020.

Corrective Action Plan

The board of directors is now meeting annually and will have proper oversight of the operations of the organization.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 394566 2020-001
    Significant Deficiency Repeat
  • 394567 2020-001
    Significant Deficiency Repeat
  • 394568 2020-001
    Significant Deficiency Repeat
  • 394569 2020-002
    Significant Deficiency Repeat
  • 394570 2020-002
    Significant Deficiency Repeat
  • 394571 2020-002
    Significant Deficiency Repeat
  • 394572 2020-003
    Significant Deficiency Repeat
  • 394573 2020-003
    Significant Deficiency Repeat
  • 394574 2020-004
    Significant Deficiency Repeat
  • 394575 2020-004
    Significant Deficiency Repeat
  • 394577 2020-005
    Significant Deficiency Repeat
  • 394578 2020-001
    Significant Deficiency Repeat
  • 394579 2020-002
    Significant Deficiency Repeat
  • 394580 2020-001
    Significant Deficiency Repeat
  • 394581 2020-002
    Significant Deficiency Repeat
  • 971008 2020-001
    Significant Deficiency Repeat
  • 971009 2020-001
    Significant Deficiency Repeat
  • 971010 2020-001
    Significant Deficiency Repeat
  • 971011 2020-002
    Significant Deficiency Repeat
  • 971012 2020-002
    Significant Deficiency Repeat
  • 971013 2020-002
    Significant Deficiency Repeat
  • 971014 2020-003
    Significant Deficiency Repeat
  • 971015 2020-003
    Significant Deficiency Repeat
  • 971016 2020-004
    Significant Deficiency Repeat
  • 971017 2020-004
    Significant Deficiency Repeat
  • 971018 2020-005
    Significant Deficiency Repeat
  • 971019 2020-005
    Significant Deficiency Repeat
  • 971020 2020-001
    Significant Deficiency Repeat
  • 971021 2020-002
    Significant Deficiency Repeat
  • 971022 2020-001
    Significant Deficiency Repeat
  • 971023 2020-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
17.277 Workforce Investment Act (wia) National Emergency Grants $841,044
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $177,508
15.252 Abandoned Mine Land Reclamation (amlr) Program $139,052