Audit 333910

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.

2024-002 Activities Allowed and Allowable Cost Questioned Costs Information on federal program WIOA Cluster – Federal Assistance Numbers 17.258, 17.259, 17.278 Questioned costs $30,712 Criteria The direct and material compliance requirements for activities allowed and allowable cost principles require that expenditures reimbursed through the WIOA Cluster be for allowable costs and activities allowed. Condition Our tests of activities allowed and allowable costs revealed that the Organization’s calculation of the accrued leave liability was performed incorrectly and resulted in disallowed expenditures being reimbursed from WIOA grants. Cause The Organization experienced turnover in the Fiscal Agent position which resulted in an error in the accrued leave liability computation which resulted in employee leave expense being inadvertently charged to the WIOA grant a second time. Effect The computation error and disallowed costs resulted in a material weaknesses and questioned costs totaling $30,712 for the Organization’s major program.Recommendation We recommend that the Organization management review expenditures charged to the WIOA cluster to ensure that expenditures charged are for allowable costs and activities allowed. We also recommend that the questioned costs be reimbursed to the impacted WIOA cluster grants as soon as feasibly possible. Views of management Management concurs and will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reimburse the impacted WIOA grants for the questioned costs identified and provide adequate training to staff responsible for the Organization’s administering and reporting on the Organization’s federal grant programs.