FAC Explorer

Finding 8838 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-18
Audit: 12111
Organization: Huntingdon County Career and Technology Center (PA)
Auditor: Young Oakes Brown & CO PC

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.

Corrective Action Plan

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. View of Responsible Officials: The Center's Business Assistant to the Director is the responsible official for the Education Stabilization Fund grants. The Business Assistant to the Director stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of federal prevailing wage rate requirements. Person Responsible for Corrective Action Plan: Business Assistant to the Director. Anticipated Completion Date: February 29, 2024.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 585280 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