U.S. Department of Agriculture
Eastern West Virginia Community Action Agency (Maplewood), Inc. respectfully
submits the following corrective action plan for the year ended March 31, 2024.
Name and address of independent public accounting firm: J. Davis, CPA-AC, P.O. Box
30, Inwood, WV 25428
Audit period: April 1, 2023 – March 31, 2024
The findings from the March 31, 2024 schedule of findings and questioned costs are
discussed below. The findings are numbered consistently with the numbers assigned in
the schedule.
Federal Award Findings
FINDING 2024-001 – Non-Compliance with Davis-Bacon Act Prevailing Wage
Requirements
RECOMMENDATION:
It is recommended that EASTERN WEST VIRGINIA COMMUNITY ACTION
AGENCY (MAPLEWOOD), INC. obtains a contact amendment for the contract in
question and work with the prime contractor to ensure that employees of sub-contractors
are properly compensated. Additionally, a review of current contracts should be conducted
to identify and rectify any further omissions.
Immediate Corrective Actions:
1. Contract Amendment: We will obtain a contract amendment to incorporate the
prevailing wage requirements mandated by the Davis-Bacon Act.
2. Communication with Prime Contractor: We will work closely with the prime
contractor to ensure that all subcontractor employees are properly compensated
according to the prevailing wage rates.
Long-Term Preventive Actions:
1. Review of Contracts: We will conduct a thorough review of all current contracts
to identify and rectify any further omissions concerning the Davis-Bacon Act
requirements.
2. Training and Awareness: We will implement a training program for our staff to
ensure awareness and understanding of federal prevailing wage requirements.
Additionally, we will enhance communication protocols with prime contractors
to prevent future occurrences.
Person(s) Responsible:
Responsible Party: Matthew Hinkle will oversee the implementation and
monitoring of the corrective and preventive actions.
Sincerely, MATTHEW J HINKLE (S)