2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.
2022-004: Audit Report Not Timely Submitted Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Criteria: Uniform Guidance requires audits to be submitted to the Clearinghouse the earlier of thirty days after the audit report date or nine months after fiscal year-end. Cause: Staff turnover and a breakdown in internal controls over financial reporting. Effect: Noncompliance with reporting requirements. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which had experience with Workforce Boards and related grants.
2022-003: Noncompliance with Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The issues are being addressed with IN DWD.
2022-002: Material Weakness related to Cash Management Department of Labor WIOA Cluster AL #17.258 WIOA Adult Program AL #17.259 WIOA Youth Activities AL #17.278 WIOA Dislocated Worker Formula Grants Department of Treasury AL# 21.019 Coronavirus Relief Fund Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Criteria: In accordance with 2 CFR section 200.303(a) a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Staffing issues resulted in funds being overdrawn and inaccuracies in reconciling the State of Indiana Department of Workforce Development?s system and the general ledger. Effect: Approximately $286,000 of WIOA Cluster funds and $94,000 of Coronavirus Relief Funds were drawn in excess of allowable costs incurred. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Views of Responsible Officials and Planned Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The few Fiscal Agent is working with IN DWD to correct these errors.