FAC Explorer

Audit 20289

FY End
2022-06-30
Total Expended
$2.00M
Findings
6
Programs
7
Organization: Area 20/21 Workforce Development Board (OH)
Year: 2022 Accepted: 2023-03-28
Auditor: Millhuff-Stang CPA INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25860 2022-002 Material Weakness Yes G
25861 2022-002 Material Weakness Yes G
25862 2022-002 Material Weakness Yes G
602302 2022-002 Material Weakness Yes G
602303 2022-002 Material Weakness Yes G
602304 2022-002 Material Weakness Yes G

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $697,454 Yes 1
17.278 Wia Dislocated Worker Formula Grants $512,403 Yes 1
17.259 Wia Youth Activities $434,560 Yes 1
17.225 Unemployment Insurance $141,557 - 0
17.285 Apprenticeship USA Grants $121,659 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $83,485 - 0
17.245 Trade Adjustment Assistance $13,430 - 0

Contacts

Name Title Type
MAM8KFZZ4UL5 Angel Conrad Auditee
7406527161 Robyn Roush Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying federal awards expenditures schedule (the schedule) includes the federal grant activity of the Area 20/21 Workforce Development Board (the Board) under programs of the federal government for the fiscal year ended June 30, 2022. The information on this schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Board, it is not intended to and does not present the financial position or changes in net position of the Board.
Title: Subrecipients Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Board passes through certain federal awards received from the Ohio Department of Job and Family Services to other governments or not-for-profit agencies (subrecipients). As Note B describes, the Board reports expenditures of federal awards to subrecipients when paid in cash.As a subrecipient, the Board has certain compliance responsibilities, such as monitoring its subrecipients to help assure that they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the awards performance goals. The total amount of federal assistance provided to subrecipients by the Board for each federal program is summarized below:Program TitleCFDA #Amounts Providedto SubrecipientsSubrecipient Fairfield CountyYouth17.259$31,248Total Youth17.25931,248Adult17.258235,260WIOA Adult Program-OMJ Resource Sharing17.2581,378Total Adult17.258236,638Dislocated Worker Formula Grants17.278159,277WIOA Dislocated Worker Formula Grants-OMJ Resource Sharing17.2781,204Total Dislocated Worker17.278160,481Employment Service/Wagner-Peyser Funded Activities17.20730,629Trade Adjustment Assistance17.2454,916Unemployment Insurance-Reemployment Services and Employment Assessments17.225141,557Total Fairfield County$605,469 Program TitleCFDA #Amounts Providedto SubrecipientsSubrecipient Pickaway CountyYouth17.259$80,541Total Youth17.25980,541Adult17.25889,407WIOA Adult Program-OMJ Resource Sharing17.258467Total Adult17.25889,874Dislocated Worker Formula Grants17.2785,274WIOA Dislocated Worker Formula Grants-OMJ Resource Sharing17.278424Total Dislocated Worker17.2785,698Employment Service/Wagner-Peyser Funded Activities17.20710,892Trade Adjustment Assistance17.2451,763Total Pickaway County$188,768Subrecipient South Central Ohio JFSYouth17.259$275,706Total Youth17.259275,706Adult17.258294,818WIOA Adult Program-OMJ Resource Sharing17.2581,864Total Adult17.258296,682Dislocated Worker Formula Grants17.278237,530WIOA Dislocated Worker Formula Grants-OMJ Resource Sharing17.2781,646Total Dislocated Worker17.27823,176Employment Service/Wagner-Peyser Funded Activities17.20741,964Trade Adjustment Assistance17.2456,751Total South Central Ohio JFS$860,279Subrecipient Pickaway-Ross Career & Technical CenterApprenticeship USA Grants-Pre-Apprenticeship Program17.285$23,625Subrecipient Hocking Technical CollegeApprenticeship USA Grants-Pre-Apprenticeship Program17.285$76,272

Finding Details

Finding 2022-002
Finding 2022-002 ? Noncompliance/Material Weakness ? Earmarking A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations. The funds provided for administrative costs by one of the three fund sources (Adult, Dislocated Worker, Youth Activities) can be used for administrative costs of the other two sources. A minimum of 75 percent of the Youth Activities funds allocated to States and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). Per section 129(c)(4) of the WIOA, not less than 20 percent of the youth program funds shall be used to provide youth participants with paid and unpaid work experiences. The Board did not have procedures in place to monitor and ensure that federal earmarking requirements were being met for any of the programs within the WIOA Cluster. Furthermore, we noted that less than 20 percent of the youth program funds were used to provide youth participants with paid and unpaid work experiences. The Board should have policies and procedures in place, including monitoring, to ensure that earmarking requirements are being met.
Finding 2022-002
Finding 2022-002 ? Noncompliance/Material Weakness ? Earmarking A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations. The funds provided for administrative costs by one of the three fund sources (Adult, Dislocated Worker, Youth Activities) can be used for administrative costs of the other two sources. A minimum of 75 percent of the Youth Activities funds allocated to States and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). Per section 129(c)(4) of the WIOA, not less than 20 percent of the youth program funds shall be used to provide youth participants with paid and unpaid work experiences. The Board did not have procedures in place to monitor and ensure that federal earmarking requirements were being met for any of the programs within the WIOA Cluster. Furthermore, we noted that less than 20 percent of the youth program funds were used to provide youth participants with paid and unpaid work experiences. The Board should have policies and procedures in place, including monitoring, to ensure that earmarking requirements are being met.
Finding 2022-002
Finding 2022-002 ? Noncompliance/Material Weakness ? Earmarking A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations. The funds provided for administrative costs by one of the three fund sources (Adult, Dislocated Worker, Youth Activities) can be used for administrative costs of the other two sources. A minimum of 75 percent of the Youth Activities funds allocated to States and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). Per section 129(c)(4) of the WIOA, not less than 20 percent of the youth program funds shall be used to provide youth participants with paid and unpaid work experiences. The Board did not have procedures in place to monitor and ensure that federal earmarking requirements were being met for any of the programs within the WIOA Cluster. Furthermore, we noted that less than 20 percent of the youth program funds were used to provide youth participants with paid and unpaid work experiences. The Board should have policies and procedures in place, including monitoring, to ensure that earmarking requirements are being met.
Finding 2022-002
Finding 2022-002 ? Noncompliance/Material Weakness ? Earmarking A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations. The funds provided for administrative costs by one of the three fund sources (Adult, Dislocated Worker, Youth Activities) can be used for administrative costs of the other two sources. A minimum of 75 percent of the Youth Activities funds allocated to States and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). Per section 129(c)(4) of the WIOA, not less than 20 percent of the youth program funds shall be used to provide youth participants with paid and unpaid work experiences. The Board did not have procedures in place to monitor and ensure that federal earmarking requirements were being met for any of the programs within the WIOA Cluster. Furthermore, we noted that less than 20 percent of the youth program funds were used to provide youth participants with paid and unpaid work experiences. The Board should have policies and procedures in place, including monitoring, to ensure that earmarking requirements are being met.
Finding 2022-002
Finding 2022-002 ? Noncompliance/Material Weakness ? Earmarking A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations. The funds provided for administrative costs by one of the three fund sources (Adult, Dislocated Worker, Youth Activities) can be used for administrative costs of the other two sources. A minimum of 75 percent of the Youth Activities funds allocated to States and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). Per section 129(c)(4) of the WIOA, not less than 20 percent of the youth program funds shall be used to provide youth participants with paid and unpaid work experiences. The Board did not have procedures in place to monitor and ensure that federal earmarking requirements were being met for any of the programs within the WIOA Cluster. Furthermore, we noted that less than 20 percent of the youth program funds were used to provide youth participants with paid and unpaid work experiences. The Board should have policies and procedures in place, including monitoring, to ensure that earmarking requirements are being met.
Finding 2022-002
Finding 2022-002 ? Noncompliance/Material Weakness ? Earmarking A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations. The funds provided for administrative costs by one of the three fund sources (Adult, Dislocated Worker, Youth Activities) can be used for administrative costs of the other two sources. A minimum of 75 percent of the Youth Activities funds allocated to States and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). Per section 129(c)(4) of the WIOA, not less than 20 percent of the youth program funds shall be used to provide youth participants with paid and unpaid work experiences. The Board did not have procedures in place to monitor and ensure that federal earmarking requirements were being met for any of the programs within the WIOA Cluster. Furthermore, we noted that less than 20 percent of the youth program funds were used to provide youth participants with paid and unpaid work experiences. The Board should have policies and procedures in place, including monitoring, to ensure that earmarking requirements are being met.