Finding 585280 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-18

AI Summary

  • Issue: The Center lacks internal control procedures for reviewing federal prevailing wage rate requirements.
  • Impact: This could lead to noncompliance with federal regulations.
  • Next Steps: Implement documented internal control procedures for reviewing prevailing wage rates.

Finding Text

Condition: The Huntingdon County Career and Technology Center does not have internal control procedures designed and implemented for the review of federal prevailing wage rate requirements. Criteria: Best practices related to federal programs would dictate to have internal control procedures designed and implemented for the review of prevailing wage rate requirements. Cause: There was a lack of appropriate internal control procedures designed and implemented. Effect: This could potentially result in noncompliance with federal prevailing wage rate requirements. Recommendation: We recommend that the Center design and implement documented internal control procedures for the review of prevailing wage rate requirements.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8838 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $2.13M
84.425 Education Stabilization Fund $127,098
84.048 Career and Technical Education -- Basic Grants to States $88,122
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $73,285