Corrective Action Plan
July 25, 2024
Federal Audit Clearinghouse
Southern Tier Network respectfully submits the following corrective action plan for the year ended December 31, 2023.
Name and address of independent public accounting firm:
EFPR Group, CPAs, PLLC
8 Denison Parkway East, Suite 407
Corning, NY 14830
Audit period:
January 1, 2023 – December 31, 2023
The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.
FINDINGS – FINANCIAL STATEMENT AUDIT
NONE
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT
2023-001 – Investments for Public Works and Economic Development Facilities - Assistance Listing No. 11.300; Grant Period - For the year ended December 31, 2023
Condition: The Organization did not obtain certified payrolls from certain contractors for expenses that were claimed under the federal program.
Criteria: The Organization is required to notify contractors and subcontractors of the requirements to comply with the federal wage rate requirements and obtain copies of certified payrolls when labor is involved.
Cause: The Organization did not have the necessary procedures in place to request the required certified payrolls for 3 of 6 invoices selected for testing.
Effect: The Organization was unable to provide certified payrolls for 3 of 6 invoices where the wage rate requirements were applicable.
Recommendation: The Organization's should enact procedures to request certified payrolls from all contractors when applicable in order to comply with the federal wage rate requirements.
Views of Responsible Officials and Planned Corrective Actions:
The STN management team is reviewing all financial, audit, and program regulations regarding the Davis Bacon Act (federal) and prevailing wage (state) requirements to ensure STN is compliant.
Contact Person Responsible for Corrective Action: Jeffrey Gasper, CEO.
Anticipated Completion Date: On-going.
If the Federal Audit Clearinghouse has questions regarding this plan, please call me at 607-454-7429.
Sincerely yours,
Jeffrey Gasper
Southern Tier Network
CEO