FAC Explorer

Audit 299475

FY End
2023-06-30
Total Expended
$13.93M
Findings
12
Programs
4
Organization: Southcentral Workforce Investment Board (PA)
Year: 2023 Accepted: 2024-03-28
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
387197 2023-001 Material Weakness - G
387198 2023-001 Material Weakness - G
387199 2023-001 Material Weakness - G
387200 2023-001 Material Weakness - G
387201 2023-001 Material Weakness - G
387202 2023-001 Material Weakness - G
963639 2023-001 Material Weakness - G
963640 2023-001 Material Weakness - G
963641 2023-001 Material Weakness - G
963642 2023-001 Material Weakness - G
963643 2023-001 Material Weakness - G
963644 2023-001 Material Weakness - G

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $2.89M - 0
17.258 Wia Adult Program $1.52M Yes 0
17.278 Wia Dislocated Worker Formula Grants $1.44M Yes 0
17.259 Wia Youth Activities $1.00M Yes 1

Contacts

Name Title Type
MKVEELKCU9B7 Ralph Wolf Auditee
7179794619 Jonathan C. Mentzer Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, the costs principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Southcentral Workforce Investment Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the Federal-grant activity of the Southcentral Workforce Investment Board under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because this Schedule presents only a selected portion of the operations of the Southcentral Workforce Investment Board, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.

Finding Details

Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Earmarking U.S. Department of Labor - Workforce Innovation and Opportunity Act (WIOA) Cluster - WIOA Youth Activities (ALN 17.259) Statement of Condition: South central Workforce Investment Board (SCWIB) did not meet the earmarking requirements for the WIOA Youth services to out-of-school youth and for providing paid and unpaid work experience and did not have internal controls in place to verify this requirement was met. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (a)(4)(A) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: SCWIB did not have proper controls in place to track youth expenditures to ensure that SCWIB was meeting the earmarking requirements of the youth program. Effect of the Condition: SCWIB did not meet the required expenditures of the WIOA Youth program for services to out-of-school youth or for providing paid and unpaid work experience. Recommendation: We recommend that SCWIB development and implement a control to track Youth expenditures alongside the earmarking requirements of services for out-of-school youth and paid and unpaid work experience to ensure that SCWIB meets the required earmarking amounts. Questioned Costs: No questioned costs noted. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: See separate Corrective Action Plan.