Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200.430 of the Uniform Guidance state that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing for the year ended June 30, 2022, we noted a lack of detail for employee’s actual hours spent on different programs. Time and effort are allocated based on budgeted amounts.
Cause: Allocation to funding sources were entered into the payroll system based on budgeted estimates rather than actual time records.
Effect or Potential Effect: The lack of contemporaneous documentation of employee hours worked by grant or federal program could allow the Organization to improperly allocate employee pay to federal grants.
Questioned Costs: $46,460
Context: As most employees work specifically on a single program, there was only one employee that worked on multiple programs for which time spent on the program could not be substantiated. The total questioned cost allocated to the program for this person totaled $46,460.
Recommendation: The Organization should implement a requirement for employees, both exempt and nonexempt, to maintain accurate records of hours worked by program.
View of Responsible Officials: The Organization concurs with the finding and the related recommendations. Management has begun to implement mandatory time and program effort records during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Allowable Costs/Cost Principles
Criteria: Requirements per section 2 CFR Part 200 Subpart E of the Uniform Guidance states that costs charged to federal awards must be determined in accordance with GAAP, be adequately documented, and be allocable to the federal award, and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition: During our testing of 43 disbursements for the year ended June 30, 2022, we noted that there were 22 instances where there was a lack of adequate documentation or the amount allocated to the major program could not be substantiated.
Cause: With personnel changes at most levels within the Organization, documentation from the former employees could not be located and the current employees were unfamiliar with the requirements of the federal awards.
Effect or Potential Effect: Due to the lack of internal controls in this area, support for various expenditures were not able to be located which could lead costs being allocated improperly to the federal grants.
Questioned Costs: $586,229
Context: In our testing sample, approximately 56% of total expenditures tested did not have proper documentation or the allocation to the federal award could not be provided. The potential error was extrapolated to the population leading to questioned costs of $586,229.
Recommendation: We recommend the Organization implement proper internal controls over compliance with allowable cost principles, including maintaining support for allocation methodologies used and costs incurred, and to ensure costs relate to the federal program to which they are charged.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The Organization has implemented procedures to improve document retention and support for allocations to the federal grant during the year ending June 30, 2024.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting
Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: As a result of the timing of the audit, the applicable reporting deadline was not met.
Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline.
Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards.
Questioned Costs: Not applicable.
Context: Not applicable.
Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form.
View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.