Section III. Federal Awards Findings Questioned Costs
Finding 2023-002: Late submission of the quarterly expense report corresponding to April, May and June 2023.
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: WIOA Funding Delegation Contracts in part B "Fiscal reports that must be submitted to the Department of Economic Development and Commerce (DEDC)", specifies that the ALDL must report to DEDC finance office the total expenses incurred, accruals, obligations and available balances of the approved funds on or before the (20th) day of the following month. They must be submitted in Excel and PDF formats. Reports submitted in PDF format must be certified and signed by the Director of Finance and the Executive Director and/or those authorized persons.
Statement of Condition: The financial information related to the accumulated expenses corresponding to the months of April, May and June 2023 were not submitted before July 20, 2023. The information was submitted on August 2, 2023 resulting as a systemic problem.
Cause of Condition: The ALDL did not submit the quarterly expense report for the quarter ended June 30, 2023, to DEDC during the required submission deadline period.
Effect of Condition: The continued occurrence of this situation could result in possible significant limitations on available funds because without the quarterly expenses the DEDC cannot ensure that the expenses incurred are necessary and essential to carry out the permitted activities.
Questioned Cost: None
Prior year finding: N/A
Recommendation: We recommend the ALDL implements internal control procedures in order to meet the submission deadlines.
Views of responsible officials and planned corrective actions: The ALDL agrees with this finding and will adhere to the corrective action plan on page 55 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Finding 2023-003: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: Title 2, Subtitle A, Chapter II, Part 200 named “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” Subpart F- Audit Requirements, under 200.512 “Report Submission” states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period.
Statement of Condition: The ALDL did not submit the single audit report and reporting package for the year ended June 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available with reasonable time to perform all audit procedures resulting as a systemic problem.
Effect of Condition: The ALDL may be subject to sanctions such as:
1. Withholding a percentage of federal awards until the audit is completed satisfactorily,
2. Withholding or disallowing overhead costs,
3. Suspending federal awards until the audit is conducted,
4. Terminating the federal award.
Questioned Costs: None
Prior year finding: N/A
Recommendation: We recommend that the ALDL should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View of Responsible Official and Planned Corrective Action Plan: The ALDL agrees with this finding and will adhere to the corrective action plan on page 56 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Section III. Federal Awards Findings Questioned Costs
Finding 2023-002: Late submission of the quarterly expense report corresponding to April, May and June 2023.
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: WIOA Funding Delegation Contracts in part B "Fiscal reports that must be submitted to the Department of Economic Development and Commerce (DEDC)", specifies that the ALDL must report to DEDC finance office the total expenses incurred, accruals, obligations and available balances of the approved funds on or before the (20th) day of the following month. They must be submitted in Excel and PDF formats. Reports submitted in PDF format must be certified and signed by the Director of Finance and the Executive Director and/or those authorized persons.
Statement of Condition: The financial information related to the accumulated expenses corresponding to the months of April, May and June 2023 were not submitted before July 20, 2023. The information was submitted on August 2, 2023 resulting as a systemic problem.
Cause of Condition: The ALDL did not submit the quarterly expense report for the quarter ended June 30, 2023, to DEDC during the required submission deadline period.
Effect of Condition: The continued occurrence of this situation could result in possible significant limitations on available funds because without the quarterly expenses the DEDC cannot ensure that the expenses incurred are necessary and essential to carry out the permitted activities.
Questioned Cost: None
Prior year finding: N/A
Recommendation: We recommend the ALDL implements internal control procedures in order to meet the submission deadlines.
Views of responsible officials and planned corrective actions: The ALDL agrees with this finding and will adhere to the corrective action plan on page 55 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Finding 2023-003: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: Title 2, Subtitle A, Chapter II, Part 200 named “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” Subpart F- Audit Requirements, under 200.512 “Report Submission” states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period.
Statement of Condition: The ALDL did not submit the single audit report and reporting package for the year ended June 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available with reasonable time to perform all audit procedures resulting as a systemic problem.
Effect of Condition: The ALDL may be subject to sanctions such as:
1. Withholding a percentage of federal awards until the audit is completed satisfactorily,
2. Withholding or disallowing overhead costs,
3. Suspending federal awards until the audit is conducted,
4. Terminating the federal award.
Questioned Costs: None
Prior year finding: N/A
Recommendation: We recommend that the ALDL should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View of Responsible Official and Planned Corrective Action Plan: The ALDL agrees with this finding and will adhere to the corrective action plan on page 56 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Section III. Federal Awards Findings Questioned Costs
Finding 2023-002: Late submission of the quarterly expense report corresponding to April, May and June 2023.
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: WIOA Funding Delegation Contracts in part B "Fiscal reports that must be submitted to the Department of Economic Development and Commerce (DEDC)", specifies that the ALDL must report to DEDC finance office the total expenses incurred, accruals, obligations and available balances of the approved funds on or before the (20th) day of the following month. They must be submitted in Excel and PDF formats. Reports submitted in PDF format must be certified and signed by the Director of Finance and the Executive Director and/or those authorized persons.
Statement of Condition: The financial information related to the accumulated expenses corresponding to the months of April, May and June 2023 were not submitted before July 20, 2023. The information was submitted on August 2, 2023 resulting as a systemic problem.
Cause of Condition: The ALDL did not submit the quarterly expense report for the quarter ended June 30, 2023, to DEDC during the required submission deadline period.
Effect of Condition: The continued occurrence of this situation could result in possible significant limitations on available funds because without the quarterly expenses the DEDC cannot ensure that the expenses incurred are necessary and essential to carry out the permitted activities.
Questioned Cost: None
Prior year finding: N/A
Recommendation: We recommend the ALDL implements internal control procedures in order to meet the submission deadlines.
Views of responsible officials and planned corrective actions: The ALDL agrees with this finding and will adhere to the corrective action plan on page 55 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Finding 2023-003: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: Title 2, Subtitle A, Chapter II, Part 200 named “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” Subpart F- Audit Requirements, under 200.512 “Report Submission” states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period.
Statement of Condition: The ALDL did not submit the single audit report and reporting package for the year ended June 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available with reasonable time to perform all audit procedures resulting as a systemic problem.
Effect of Condition: The ALDL may be subject to sanctions such as:
1. Withholding a percentage of federal awards until the audit is completed satisfactorily,
2. Withholding or disallowing overhead costs,
3. Suspending federal awards until the audit is conducted,
4. Terminating the federal award.
Questioned Costs: None
Prior year finding: N/A
Recommendation: We recommend that the ALDL should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View of Responsible Official and Planned Corrective Action Plan: The ALDL agrees with this finding and will adhere to the corrective action plan on page 56 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Section III. Federal Awards Findings Questioned Costs
Finding 2023-002: Late submission of the quarterly expense report corresponding to April, May and June 2023.
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: WIOA Funding Delegation Contracts in part B "Fiscal reports that must be submitted to the Department of Economic Development and Commerce (DEDC)", specifies that the ALDL must report to DEDC finance office the total expenses incurred, accruals, obligations and available balances of the approved funds on or before the (20th) day of the following month. They must be submitted in Excel and PDF formats. Reports submitted in PDF format must be certified and signed by the Director of Finance and the Executive Director and/or those authorized persons.
Statement of Condition: The financial information related to the accumulated expenses corresponding to the months of April, May and June 2023 were not submitted before July 20, 2023. The information was submitted on August 2, 2023 resulting as a systemic problem.
Cause of Condition: The ALDL did not submit the quarterly expense report for the quarter ended June 30, 2023, to DEDC during the required submission deadline period.
Effect of Condition: The continued occurrence of this situation could result in possible significant limitations on available funds because without the quarterly expenses the DEDC cannot ensure that the expenses incurred are necessary and essential to carry out the permitted activities.
Questioned Cost: None
Prior year finding: N/A
Recommendation: We recommend the ALDL implements internal control procedures in order to meet the submission deadlines.
Views of responsible officials and planned corrective actions: The ALDL agrees with this finding and will adhere to the corrective action plan on page 55 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Finding 2023-003: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: Title 2, Subtitle A, Chapter II, Part 200 named “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” Subpart F- Audit Requirements, under 200.512 “Report Submission” states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period.
Statement of Condition: The ALDL did not submit the single audit report and reporting package for the year ended June 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available with reasonable time to perform all audit procedures resulting as a systemic problem.
Effect of Condition: The ALDL may be subject to sanctions such as:
1. Withholding a percentage of federal awards until the audit is completed satisfactorily,
2. Withholding or disallowing overhead costs,
3. Suspending federal awards until the audit is conducted,
4. Terminating the federal award.
Questioned Costs: None
Prior year finding: N/A
Recommendation: We recommend that the ALDL should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View of Responsible Official and Planned Corrective Action Plan: The ALDL agrees with this finding and will adhere to the corrective action plan on page 56 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Section III. Federal Awards Findings Questioned Costs
Finding 2023-002: Late submission of the quarterly expense report corresponding to April, May and June 2023.
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: WIOA Funding Delegation Contracts in part B "Fiscal reports that must be submitted to the Department of Economic Development and Commerce (DEDC)", specifies that the ALDL must report to DEDC finance office the total expenses incurred, accruals, obligations and available balances of the approved funds on or before the (20th) day of the following month. They must be submitted in Excel and PDF formats. Reports submitted in PDF format must be certified and signed by the Director of Finance and the Executive Director and/or those authorized persons.
Statement of Condition: The financial information related to the accumulated expenses corresponding to the months of April, May and June 2023 were not submitted before July 20, 2023. The information was submitted on August 2, 2023 resulting as a systemic problem.
Cause of Condition: The ALDL did not submit the quarterly expense report for the quarter ended June 30, 2023, to DEDC during the required submission deadline period.
Effect of Condition: The continued occurrence of this situation could result in possible significant limitations on available funds because without the quarterly expenses the DEDC cannot ensure that the expenses incurred are necessary and essential to carry out the permitted activities.
Questioned Cost: None
Prior year finding: N/A
Recommendation: We recommend the ALDL implements internal control procedures in order to meet the submission deadlines.
Views of responsible officials and planned corrective actions: The ALDL agrees with this finding and will adhere to the corrective action plan on page 55 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Finding 2023-003: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: Title 2, Subtitle A, Chapter II, Part 200 named “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” Subpart F- Audit Requirements, under 200.512 “Report Submission” states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period.
Statement of Condition: The ALDL did not submit the single audit report and reporting package for the year ended June 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available with reasonable time to perform all audit procedures resulting as a systemic problem.
Effect of Condition: The ALDL may be subject to sanctions such as:
1. Withholding a percentage of federal awards until the audit is completed satisfactorily,
2. Withholding or disallowing overhead costs,
3. Suspending federal awards until the audit is conducted,
4. Terminating the federal award.
Questioned Costs: None
Prior year finding: N/A
Recommendation: We recommend that the ALDL should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View of Responsible Official and Planned Corrective Action Plan: The ALDL agrees with this finding and will adhere to the corrective action plan on page 56 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Section III. Federal Awards Findings Questioned Costs
Finding 2023-002: Late submission of the quarterly expense report corresponding to April, May and June 2023.
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: WIOA Funding Delegation Contracts in part B "Fiscal reports that must be submitted to the Department of Economic Development and Commerce (DEDC)", specifies that the ALDL must report to DEDC finance office the total expenses incurred, accruals, obligations and available balances of the approved funds on or before the (20th) day of the following month. They must be submitted in Excel and PDF formats. Reports submitted in PDF format must be certified and signed by the Director of Finance and the Executive Director and/or those authorized persons.
Statement of Condition: The financial information related to the accumulated expenses corresponding to the months of April, May and June 2023 were not submitted before July 20, 2023. The information was submitted on August 2, 2023 resulting as a systemic problem.
Cause of Condition: The ALDL did not submit the quarterly expense report for the quarter ended June 30, 2023, to DEDC during the required submission deadline period.
Effect of Condition: The continued occurrence of this situation could result in possible significant limitations on available funds because without the quarterly expenses the DEDC cannot ensure that the expenses incurred are necessary and essential to carry out the permitted activities.
Questioned Cost: None
Prior year finding: N/A
Recommendation: We recommend the ALDL implements internal control procedures in order to meet the submission deadlines.
Views of responsible officials and planned corrective actions: The ALDL agrees with this finding and will adhere to the corrective action plan on page 55 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Finding 2023-003: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: Title 2, Subtitle A, Chapter II, Part 200 named “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” Subpart F- Audit Requirements, under 200.512 “Report Submission” states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period.
Statement of Condition: The ALDL did not submit the single audit report and reporting package for the year ended June 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available with reasonable time to perform all audit procedures resulting as a systemic problem.
Effect of Condition: The ALDL may be subject to sanctions such as:
1. Withholding a percentage of federal awards until the audit is completed satisfactorily,
2. Withholding or disallowing overhead costs,
3. Suspending federal awards until the audit is conducted,
4. Terminating the federal award.
Questioned Costs: None
Prior year finding: N/A
Recommendation: We recommend that the ALDL should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View of Responsible Official and Planned Corrective Action Plan: The ALDL agrees with this finding and will adhere to the corrective action plan on page 56 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Section III. Federal Awards Findings Questioned Costs
Finding 2023-002: Late submission of the quarterly expense report corresponding to April, May and June 2023.
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: WIOA Funding Delegation Contracts in part B "Fiscal reports that must be submitted to the Department of Economic Development and Commerce (DEDC)", specifies that the ALDL must report to DEDC finance office the total expenses incurred, accruals, obligations and available balances of the approved funds on or before the (20th) day of the following month. They must be submitted in Excel and PDF formats. Reports submitted in PDF format must be certified and signed by the Director of Finance and the Executive Director and/or those authorized persons.
Statement of Condition: The financial information related to the accumulated expenses corresponding to the months of April, May and June 2023 were not submitted before July 20, 2023. The information was submitted on August 2, 2023 resulting as a systemic problem.
Cause of Condition: The ALDL did not submit the quarterly expense report for the quarter ended June 30, 2023, to DEDC during the required submission deadline period.
Effect of Condition: The continued occurrence of this situation could result in possible significant limitations on available funds because without the quarterly expenses the DEDC cannot ensure that the expenses incurred are necessary and essential to carry out the permitted activities.
Questioned Cost: None
Prior year finding: N/A
Recommendation: We recommend the ALDL implements internal control procedures in order to meet the submission deadlines.
Views of responsible officials and planned corrective actions: The ALDL agrees with this finding and will adhere to the corrective action plan on page 55 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Finding 2023-003: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: Title 2, Subtitle A, Chapter II, Part 200 named “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” Subpart F- Audit Requirements, under 200.512 “Report Submission” states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period.
Statement of Condition: The ALDL did not submit the single audit report and reporting package for the year ended June 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available with reasonable time to perform all audit procedures resulting as a systemic problem.
Effect of Condition: The ALDL may be subject to sanctions such as:
1. Withholding a percentage of federal awards until the audit is completed satisfactorily,
2. Withholding or disallowing overhead costs,
3. Suspending federal awards until the audit is conducted,
4. Terminating the federal award.
Questioned Costs: None
Prior year finding: N/A
Recommendation: We recommend that the ALDL should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View of Responsible Official and Planned Corrective Action Plan: The ALDL agrees with this finding and will adhere to the corrective action plan on page 56 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Section III. Federal Awards Findings Questioned Costs
Finding 2023-002: Late submission of the quarterly expense report corresponding to April, May and June 2023.
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: WIOA Funding Delegation Contracts in part B "Fiscal reports that must be submitted to the Department of Economic Development and Commerce (DEDC)", specifies that the ALDL must report to DEDC finance office the total expenses incurred, accruals, obligations and available balances of the approved funds on or before the (20th) day of the following month. They must be submitted in Excel and PDF formats. Reports submitted in PDF format must be certified and signed by the Director of Finance and the Executive Director and/or those authorized persons.
Statement of Condition: The financial information related to the accumulated expenses corresponding to the months of April, May and June 2023 were not submitted before July 20, 2023. The information was submitted on August 2, 2023 resulting as a systemic problem.
Cause of Condition: The ALDL did not submit the quarterly expense report for the quarter ended June 30, 2023, to DEDC during the required submission deadline period.
Effect of Condition: The continued occurrence of this situation could result in possible significant limitations on available funds because without the quarterly expenses the DEDC cannot ensure that the expenses incurred are necessary and essential to carry out the permitted activities.
Questioned Cost: None
Prior year finding: N/A
Recommendation: We recommend the ALDL implements internal control procedures in order to meet the submission deadlines.
Views of responsible officials and planned corrective actions: The ALDL agrees with this finding and will adhere to the corrective action plan on page 55 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director
Finding 2023-003: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 17.258, 17.259, 17.278, 17.277
Program title: Adult Program, Youth Activities, Dislocated Worker Formula Grant, and National Dislocated Worker Formula Grant
Federal Award Year: 7/1/2022 - 6/30/2023
Federal Award No.: 2023-000138, 2023-000082, 2023-001991, 2023-001927
Name of federal agency: Workforce Innovation and Opportunity Act
Name of pass-through entity: PR Department of Economic Development and Commerce
COVID-19 program? Yes No
Criteria: Title 2, Subtitle A, Chapter II, Part 200 named “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” Subpart F- Audit Requirements, under 200.512 “Report Submission” states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period.
Statement of Condition: The ALDL did not submit the single audit report and reporting package for the year ended June 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available with reasonable time to perform all audit procedures resulting as a systemic problem.
Effect of Condition: The ALDL may be subject to sanctions such as:
1. Withholding a percentage of federal awards until the audit is completed satisfactorily,
2. Withholding or disallowing overhead costs,
3. Suspending federal awards until the audit is conducted,
4. Terminating the federal award.
Questioned Costs: None
Prior year finding: N/A
Recommendation: We recommend that the ALDL should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View of Responsible Official and Planned Corrective Action Plan: The ALDL agrees with this finding and will adhere to the corrective action plan on page 56 in this audit report.
Responsible Person: Alba R. López González – Finance Director, Rosa Jazmín La Torre – Executive Director