Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD: WIOA Adult ? 26921 1720-WF101-RD: WIOA Dislocated Worker ? 26921 1720-WF101-RD: Youth@Work ? WIOA OSY ? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals, and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr., CPA, CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022