Audit 308839

FY End
2023-06-30
Total Expended
$9.49M
Findings
6
Programs
11
Year: 2023 Accepted: 2024-06-13

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
400821 2023-004 Significant Deficiency - M
400822 2023-004 Significant Deficiency - M
400823 2023-004 Significant Deficiency - M
977263 2023-004 Significant Deficiency - M
977264 2023-004 Significant Deficiency - M
977265 2023-004 Significant Deficiency - M

Contacts

Name Title Type
JVBAUAV8MZE6 Janice Beahn Auditee
3863237087 James Halleran Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the Federal award activity of Workforce Development Board of Flagler & Volusia Counties, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

2023-004 WIOA Cluster – Subrecipient Financial Monitoring (New comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2023, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY22 or FY23. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2023. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
2023-004 WIOA Cluster – Subrecipient Financial Monitoring (New comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2023, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY22 or FY23. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2023. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
2023-004 WIOA Cluster – Subrecipient Financial Monitoring (New comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2023, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY22 or FY23. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2023. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
2023-004 WIOA Cluster – Subrecipient Financial Monitoring (New comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2023, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY22 or FY23. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2023. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
2023-004 WIOA Cluster – Subrecipient Financial Monitoring (New comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2023, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY22 or FY23. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2023. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
2023-004 WIOA Cluster – Subrecipient Financial Monitoring (New comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2023, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY22 or FY23. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2023. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.