AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027 VA Supportive Services for Veteran
Families Program - 64.033 Refugee and Entrant Assistance State/Replacement Designee Administered
Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human Services
Name of pass-through entities: State of California Employment Development Department; County of Los Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: Yes. 2022-007
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal
awards must be documented and supported by a system of internal controls, including documentation
of approval of expenses.
Condition: Documentation for certain expenses was unavailable or incomplete.
Cause: Management currently lacks sufficient resources to locate all supporting
documentation. The work from home environment has impacted existing processes and retention of
information, along with turnover in the accounting department.
Effect or potential effect: Original calculations of certain cost allocations were not retained and could not be reperformed. The amounts we noted were not material, but this is a repeat finding that has not been fully
remediated.
Questioned costs: None to be reported.
Context: During 2023, the documentation for allocation of certain shared costs, such as
rent, were not fully retained.
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel
who interact with external auditors, including local funding sources. Management should retain
journal entry documentation for all types of journal entries impacting Federal contracts. View of Responsible Official: We agree and the lack of implementation is a direct result of turnover (resignation of newly hired Director of Budgeting and Compliance ). A new search is currently underway. Once a new Director is hired, process documentation and a central database repository will be fully addressed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Federal award identification number and year: N/A
Name of federal agency: U.S. Department of Labor
Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: The WIOA Cluster has various eligibility requirements, which JVS is required to check in order to provide services.
Condition: JVS could not locate three of the 25 eligibility selections made for this program. All other programs with eligibility requirements were able to locate all necessary documentation.
Cause: Management currently lacks sufficient resources to locate all supporting documentation. The work from home environment has impacted existing processes and retention of information, along with turnover in the accounting department.
Possible effect: The absence of documentation could result in providing service to ineligible recipients.
Questioned cost: N/A
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel who interact with external auditors, including local funding sources. Management should retain journal entry documentation for all types of journal entries impacting Federal contracts
Views of responsible officials: We have created an eligibility checklist for the WIOA programs that lists all
required documentation. Additional training will be provided to the WIOA intake team on required documentation. We will implement period spot checks to ensure all necessary documentation for eligibility are completed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027 VA Supportive Services for Veteran
Families Program - 64.033 Refugee and Entrant Assistance State/Replacement Designee Administered
Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human Services
Name of pass-through entities: State of California Employment Development Department; County of Los Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: Yes. 2022-007
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal
awards must be documented and supported by a system of internal controls, including documentation
of approval of expenses.
Condition: Documentation for certain expenses was unavailable or incomplete.
Cause: Management currently lacks sufficient resources to locate all supporting
documentation. The work from home environment has impacted existing processes and retention of
information, along with turnover in the accounting department.
Effect or potential effect: Original calculations of certain cost allocations were not retained and could not be reperformed. The amounts we noted were not material, but this is a repeat finding that has not been fully
remediated.
Questioned costs: None to be reported.
Context: During 2023, the documentation for allocation of certain shared costs, such as
rent, were not fully retained.
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel
who interact with external auditors, including local funding sources. Management should retain
journal entry documentation for all types of journal entries impacting Federal contracts. View of Responsible Official: We agree and the lack of implementation is a direct result of turnover (resignation of newly hired Director of Budgeting and Compliance ). A new search is currently underway. Once a new Director is hired, process documentation and a central database repository will be fully addressed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027 VA Supportive Services for Veteran
Families Program - 64.033 Refugee and Entrant Assistance State/Replacement Designee Administered
Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human Services
Name of pass-through entities: State of California Employment Development Department; County of Los Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: Yes. 2022-007
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal
awards must be documented and supported by a system of internal controls, including documentation
of approval of expenses.
Condition: Documentation for certain expenses was unavailable or incomplete.
Cause: Management currently lacks sufficient resources to locate all supporting
documentation. The work from home environment has impacted existing processes and retention of
information, along with turnover in the accounting department.
Effect or potential effect: Original calculations of certain cost allocations were not retained and could not be reperformed. The amounts we noted were not material, but this is a repeat finding that has not been fully
remediated.
Questioned costs: None to be reported.
Context: During 2023, the documentation for allocation of certain shared costs, such as
rent, were not fully retained.
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel
who interact with external auditors, including local funding sources. Management should retain
journal entry documentation for all types of journal entries impacting Federal contracts. View of Responsible Official: We agree and the lack of implementation is a direct result of turnover (resignation of newly hired Director of Budgeting and Compliance ). A new search is currently underway. Once a new Director is hired, process documentation and a central database repository will be fully addressed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027 VA Supportive Services for Veteran
Families Program - 64.033 Refugee and Entrant Assistance State/Replacement Designee Administered
Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human Services
Name of pass-through entities: State of California Employment Development Department; County of Los Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: Yes. 2022-007
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal
awards must be documented and supported by a system of internal controls, including documentation
of approval of expenses.
Condition: Documentation for certain expenses was unavailable or incomplete.
Cause: Management currently lacks sufficient resources to locate all supporting
documentation. The work from home environment has impacted existing processes and retention of
information, along with turnover in the accounting department.
Effect or potential effect: Original calculations of certain cost allocations were not retained and could not be reperformed. The amounts we noted were not material, but this is a repeat finding that has not been fully
remediated.
Questioned costs: None to be reported.
Context: During 2023, the documentation for allocation of certain shared costs, such as
rent, were not fully retained.
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel
who interact with external auditors, including local funding sources. Management should retain
journal entry documentation for all types of journal entries impacting Federal contracts. View of Responsible Official: We agree and the lack of implementation is a direct result of turnover (resignation of newly hired Director of Budgeting and Compliance ). A new search is currently underway. Once a new Director is hired, process documentation and a central database repository will be fully addressed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027 VA Supportive Services for Veteran
Families Program - 64.033 Refugee and Entrant Assistance State/Replacement Designee Administered
Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human Services
Name of pass-through entities: State of California Employment Development Department; County of Los Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: Yes. 2022-007
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal
awards must be documented and supported by a system of internal controls, including documentation
of approval of expenses.
Condition: Documentation for certain expenses was unavailable or incomplete.
Cause: Management currently lacks sufficient resources to locate all supporting
documentation. The work from home environment has impacted existing processes and retention of
information, along with turnover in the accounting department.
Effect or potential effect: Original calculations of certain cost allocations were not retained and could not be reperformed. The amounts we noted were not material, but this is a repeat finding that has not been fully
remediated.
Questioned costs: None to be reported.
Context: During 2023, the documentation for allocation of certain shared costs, such as
rent, were not fully retained.
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel
who interact with external auditors, including local funding sources. Management should retain
journal entry documentation for all types of journal entries impacting Federal contracts. View of Responsible Official: We agree and the lack of implementation is a direct result of turnover (resignation of newly hired Director of Budgeting and Compliance ). A new search is currently underway. Once a new Director is hired, process documentation and a central database repository will be fully addressed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Federal award identification number and year: N/A
Name of federal agency: U.S. Department of Labor
Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: The WIOA Cluster has various eligibility requirements, which JVS is required to check in order to provide services.
Condition: JVS could not locate three of the 25 eligibility selections made for this program. All other programs with eligibility requirements were able to locate all necessary documentation.
Cause: Management currently lacks sufficient resources to locate all supporting documentation. The work from home environment has impacted existing processes and retention of information, along with turnover in the accounting department.
Possible effect: The absence of documentation could result in providing service to ineligible recipients.
Questioned cost: N/A
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel who interact with external auditors, including local funding sources. Management should retain journal entry documentation for all types of journal entries impacting Federal contracts
Views of responsible officials: We have created an eligibility checklist for the WIOA programs that lists all
required documentation. Additional training will be provided to the WIOA intake team on required documentation. We will implement period spot checks to ensure all necessary documentation for eligibility are completed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027 VA Supportive Services for Veteran
Families Program - 64.033 Refugee and Entrant Assistance State/Replacement Designee Administered
Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human Services
Name of pass-through entities: State of California Employment Development Department; County of Los Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: Yes. 2022-007
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal
awards must be documented and supported by a system of internal controls, including documentation
of approval of expenses.
Condition: Documentation for certain expenses was unavailable or incomplete.
Cause: Management currently lacks sufficient resources to locate all supporting
documentation. The work from home environment has impacted existing processes and retention of
information, along with turnover in the accounting department.
Effect or potential effect: Original calculations of certain cost allocations were not retained and could not be reperformed. The amounts we noted were not material, but this is a repeat finding that has not been fully
remediated.
Questioned costs: None to be reported.
Context: During 2023, the documentation for allocation of certain shared costs, such as
rent, were not fully retained.
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel
who interact with external auditors, including local funding sources. Management should retain
journal entry documentation for all types of journal entries impacting Federal contracts. View of Responsible Official: We agree and the lack of implementation is a direct result of turnover (resignation of newly hired Director of Budgeting and Compliance ). A new search is currently underway. Once a new Director is hired, process documentation and a central database repository will be fully addressed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027 VA Supportive Services for Veteran
Families Program - 64.033 Refugee and Entrant Assistance State/Replacement Designee Administered
Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human Services
Name of pass-through entities: State of California Employment Development Department; County of Los Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: Yes. 2022-007
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal
awards must be documented and supported by a system of internal controls, including documentation
of approval of expenses.
Condition: Documentation for certain expenses was unavailable or incomplete.
Cause: Management currently lacks sufficient resources to locate all supporting
documentation. The work from home environment has impacted existing processes and retention of
information, along with turnover in the accounting department.
Effect or potential effect: Original calculations of certain cost allocations were not retained and could not be reperformed. The amounts we noted were not material, but this is a repeat finding that has not been fully
remediated.
Questioned costs: None to be reported.
Context: During 2023, the documentation for allocation of certain shared costs, such as
rent, were not fully retained.
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel
who interact with external auditors, including local funding sources. Management should retain
journal entry documentation for all types of journal entries impacting Federal contracts. View of Responsible Official: We agree and the lack of implementation is a direct result of turnover (resignation of newly hired Director of Budgeting and Compliance ). A new search is currently underway. Once a new Director is hired, process documentation and a central database repository will be fully addressed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027 VA Supportive Services for Veteran
Families Program - 64.033 Refugee and Entrant Assistance State/Replacement Designee Administered
Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human Services
Name of pass-through entities: State of California Employment Development Department; County of Los Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: Yes. 2022-007
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal
awards must be documented and supported by a system of internal controls, including documentation
of approval of expenses.
Condition: Documentation for certain expenses was unavailable or incomplete.
Cause: Management currently lacks sufficient resources to locate all supporting
documentation. The work from home environment has impacted existing processes and retention of
information, along with turnover in the accounting department.
Effect or potential effect: Original calculations of certain cost allocations were not retained and could not be reperformed. The amounts we noted were not material, but this is a repeat finding that has not been fully
remediated.
Questioned costs: None to be reported.
Context: During 2023, the documentation for allocation of certain shared costs, such as
rent, were not fully retained.
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel
who interact with external auditors, including local funding sources. Management should retain
journal entry documentation for all types of journal entries impacting Federal contracts. View of Responsible Official: We agree and the lack of implementation is a direct result of turnover (resignation of newly hired Director of Budgeting and Compliance ). A new search is currently underway. Once a new Director is hired, process documentation and a central database repository will be fully addressed.
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.