Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Code of Federal Regulations (2 CFR section 200.512(a)(1) requires that the annual audit and data collection form be submitted no later than 9 months after the end of the audit period.
Condition: The annual audit and data collection form submission are being filed after the regulatory deadlines.
Context: The Center has spent greater than $750,000 of direct and indirect federal funds during its fiscal year, As a result, the Center is required to have an audit conducted under Uniform Guidance and upon completion of the audit is required to submit a reporting package to the Federal Audit Clearing House.
Cause: The Center does not have controls in place to ensure that it is adhering to the timelines established in the Code of Federal Regulation. In addition, there was significant turnover in senior management at the Center during the audit period.
Effect: The Center is not in compliance with the Report submission requirements.
Questioned Costs: This finding does not result in questioned costs.
Identification as a repeat finding: This finding is not reported as a repeated finding.
Recommendations: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines.
Views of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education;
Pass-Through Entity – Pennsylvania Department of Education
Criteria: 2 CFR 200.332 states that all pass-through entities must ensure that every sub-award is clearly identified to the subrecipient as a sub-award and includes the following information at the time of the sub-award and if any of these data elements change include the changes in subsequent sub-award modification. When some of this information is not available, the passthrough entity must provide the best information available to describe the Federal award and sub-award. Required information includes: Federal Award Identification which includes: (i) subrecipient name; (ii) subrecipient's unique entity identifier; (iii) Federal Award Identification Number; (iv) Federal Award Date; (v) Sub-award Period of Performance Start and End Date; (vi) Amount of Federal Funds Obligated by this action by the pass-through entity to the subrecipient; (vii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current obligation; (viii) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (ix) Federal award project description, as required to be responsive to the Federal Funding Accountability and Transparency Act; (x) Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity; (xi) Assistance Listing Number (ALN) and Name; the pass-through entity must identify the dollar amount made available under each Federal award and the CFDA number at time of disbursement; (xii) Identification of whether the award is R&D and (xiii) Indirect cost rate for the Federal award.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to carry out those services, the Center enters into sub-awards with providers throughout its service territory. A review of 7 sub-awards that were deemed to be subrecipients disclosed that all 7 sub-awards did not contain the required information that is to be identified to subrecipients, particularly the ALN.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education In order to provide the services, sub-awards are made with providers within the Center’s service territory. The sub-awards are required to have certain information disclosed so the subrecipient can comply with the applicable compliance requirements from the funding source.
Cause: The Center did not have a process in place to ensure that all sub-awards to subrecipients were reviewed to ensure all required information was included in the agreement.
Effect: The subcontractor may have been unaware they were receiving federal funds. As such providers may have been unaware of the applicable compliance requirements.
Questioned Costs: None.
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients.
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education ;
Pass-Through Entity – Pennsylvania Department of Education.
Criteria: 2 CFR 200.332 states that all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to carry out those services, the Center enters into sub-awards with providers throughout its service territory. Audit procedures disclosed that no monitoring of the 7 subrecipients occurred during the period under audit.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education. In order to provide the services, sub-awards are made with providers within the Center’s service territory. The Center is required to monitor the recipients of the sub awards to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward and that subaward performance goals are achieved.
Cause: The Center did not have a formal, documented, consistent process in place to ensure that all subrecipients were reviewed during the year to ensure proper use of the subaward.
Effect: The subcontractor may have used the funds in a way that was not in accordance with the sub agreement.
Questioned Costs: None.
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary.
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education requires a 25 percent local match for direct service grants under federal WIOA section 231 funding (Federal Adult Education 064) and Section 243 Integrated English Literacy and Civics Education 061, which is reported to the federal government as part of the match required of the state in AEFLA Sec. 222 (b). Local match is the portion of a grant-supported project or program not borne by the federal government.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to defray the costs of operating the program, grantees are required to have a 25% local match of the total program costs. Local match can be either cash or third-party in-kind contributions. Audit procedures disclosed that the Center had a 22% local match for the period under audit.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education. In order to reduce the cost of the program to the federal government, grantees are required to obtain a 25% match of local funds to operate the program.
Cause: The Center did not have a formal documented policy to track the amount of in-kind contributions it was receiving during the period under audit. As a result, no in-kind contributions were recorded in the general ledger throughout the year.
Effect: The Center did not know whether or not it was meeting its required 25% match during the period under audit.
Question Costs: None
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements,
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Code of Federal Regulations (2 CFR section 200.512(a)(1) requires that the annual audit and data collection form be submitted no later than 9 months after the end of the audit period.
Condition: The annual audit and data collection form submission are being filed after the regulatory deadlines.
Context: The Center has spent greater than $750,000 of direct and indirect federal funds during its fiscal year, As a result, the Center is required to have an audit conducted under Uniform Guidance and upon completion of the audit is required to submit a reporting package to the Federal Audit Clearing House.
Cause: The Center does not have controls in place to ensure that it is adhering to the timelines established in the Code of Federal Regulation. In addition, there was significant turnover in senior management at the Center during the audit period.
Effect: The Center is not in compliance with the Report submission requirements.
Questioned Costs: This finding does not result in questioned costs.
Identification as a repeat finding: This finding is not reported as a repeated finding.
Recommendations: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines.
Views of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education;
Pass-Through Entity – Pennsylvania Department of Education
Criteria: 2 CFR 200.332 states that all pass-through entities must ensure that every sub-award is clearly identified to the subrecipient as a sub-award and includes the following information at the time of the sub-award and if any of these data elements change include the changes in subsequent sub-award modification. When some of this information is not available, the passthrough entity must provide the best information available to describe the Federal award and sub-award. Required information includes: Federal Award Identification which includes: (i) subrecipient name; (ii) subrecipient's unique entity identifier; (iii) Federal Award Identification Number; (iv) Federal Award Date; (v) Sub-award Period of Performance Start and End Date; (vi) Amount of Federal Funds Obligated by this action by the pass-through entity to the subrecipient; (vii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current obligation; (viii) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (ix) Federal award project description, as required to be responsive to the Federal Funding Accountability and Transparency Act; (x) Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity; (xi) Assistance Listing Number (ALN) and Name; the pass-through entity must identify the dollar amount made available under each Federal award and the CFDA number at time of disbursement; (xii) Identification of whether the award is R&D and (xiii) Indirect cost rate for the Federal award.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to carry out those services, the Center enters into sub-awards with providers throughout its service territory. A review of 7 sub-awards that were deemed to be subrecipients disclosed that all 7 sub-awards did not contain the required information that is to be identified to subrecipients, particularly the ALN.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education In order to provide the services, sub-awards are made with providers within the Center’s service territory. The sub-awards are required to have certain information disclosed so the subrecipient can comply with the applicable compliance requirements from the funding source.
Cause: The Center did not have a process in place to ensure that all sub-awards to subrecipients were reviewed to ensure all required information was included in the agreement.
Effect: The subcontractor may have been unaware they were receiving federal funds. As such providers may have been unaware of the applicable compliance requirements.
Questioned Costs: None.
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients.
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education ;
Pass-Through Entity – Pennsylvania Department of Education.
Criteria: 2 CFR 200.332 states that all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to carry out those services, the Center enters into sub-awards with providers throughout its service territory. Audit procedures disclosed that no monitoring of the 7 subrecipients occurred during the period under audit.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education. In order to provide the services, sub-awards are made with providers within the Center’s service territory. The Center is required to monitor the recipients of the sub awards to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward and that subaward performance goals are achieved.
Cause: The Center did not have a formal, documented, consistent process in place to ensure that all subrecipients were reviewed during the year to ensure proper use of the subaward.
Effect: The subcontractor may have used the funds in a way that was not in accordance with the sub agreement.
Questioned Costs: None.
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary.
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education requires a 25 percent local match for direct service grants under federal WIOA section 231 funding (Federal Adult Education 064) and Section 243 Integrated English Literacy and Civics Education 061, which is reported to the federal government as part of the match required of the state in AEFLA Sec. 222 (b). Local match is the portion of a grant-supported project or program not borne by the federal government.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to defray the costs of operating the program, grantees are required to have a 25% local match of the total program costs. Local match can be either cash or third-party in-kind contributions. Audit procedures disclosed that the Center had a 22% local match for the period under audit.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education. In order to reduce the cost of the program to the federal government, grantees are required to obtain a 25% match of local funds to operate the program.
Cause: The Center did not have a formal documented policy to track the amount of in-kind contributions it was receiving during the period under audit. As a result, no in-kind contributions were recorded in the general ledger throughout the year.
Effect: The Center did not know whether or not it was meeting its required 25% match during the period under audit.
Question Costs: None
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements,
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Code of Federal Regulations (2 CFR section 200.512(a)(1) requires that the annual audit and data collection form be submitted no later than 9 months after the end of the audit period.
Condition: The annual audit and data collection form submission are being filed after the regulatory deadlines.
Context: The Center has spent greater than $750,000 of direct and indirect federal funds during its fiscal year, As a result, the Center is required to have an audit conducted under Uniform Guidance and upon completion of the audit is required to submit a reporting package to the Federal Audit Clearing House.
Cause: The Center does not have controls in place to ensure that it is adhering to the timelines established in the Code of Federal Regulation. In addition, there was significant turnover in senior management at the Center during the audit period.
Effect: The Center is not in compliance with the Report submission requirements.
Questioned Costs: This finding does not result in questioned costs.
Identification as a repeat finding: This finding is not reported as a repeated finding.
Recommendations: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines.
Views of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education;
Pass-Through Entity – Pennsylvania Department of Education
Criteria: 2 CFR 200.332 states that all pass-through entities must ensure that every sub-award is clearly identified to the subrecipient as a sub-award and includes the following information at the time of the sub-award and if any of these data elements change include the changes in subsequent sub-award modification. When some of this information is not available, the passthrough entity must provide the best information available to describe the Federal award and sub-award. Required information includes: Federal Award Identification which includes: (i) subrecipient name; (ii) subrecipient's unique entity identifier; (iii) Federal Award Identification Number; (iv) Federal Award Date; (v) Sub-award Period of Performance Start and End Date; (vi) Amount of Federal Funds Obligated by this action by the pass-through entity to the subrecipient; (vii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current obligation; (viii) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (ix) Federal award project description, as required to be responsive to the Federal Funding Accountability and Transparency Act; (x) Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity; (xi) Assistance Listing Number (ALN) and Name; the pass-through entity must identify the dollar amount made available under each Federal award and the CFDA number at time of disbursement; (xii) Identification of whether the award is R&D and (xiii) Indirect cost rate for the Federal award.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to carry out those services, the Center enters into sub-awards with providers throughout its service territory. A review of 7 sub-awards that were deemed to be subrecipients disclosed that all 7 sub-awards did not contain the required information that is to be identified to subrecipients, particularly the ALN.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education In order to provide the services, sub-awards are made with providers within the Center’s service territory. The sub-awards are required to have certain information disclosed so the subrecipient can comply with the applicable compliance requirements from the funding source.
Cause: The Center did not have a process in place to ensure that all sub-awards to subrecipients were reviewed to ensure all required information was included in the agreement.
Effect: The subcontractor may have been unaware they were receiving federal funds. As such providers may have been unaware of the applicable compliance requirements.
Questioned Costs: None.
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients.
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education ;
Pass-Through Entity – Pennsylvania Department of Education.
Criteria: 2 CFR 200.332 states that all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to carry out those services, the Center enters into sub-awards with providers throughout its service territory. Audit procedures disclosed that no monitoring of the 7 subrecipients occurred during the period under audit.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education. In order to provide the services, sub-awards are made with providers within the Center’s service territory. The Center is required to monitor the recipients of the sub awards to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward and that subaward performance goals are achieved.
Cause: The Center did not have a formal, documented, consistent process in place to ensure that all subrecipients were reviewed during the year to ensure proper use of the subaward.
Effect: The subcontractor may have used the funds in a way that was not in accordance with the sub agreement.
Questioned Costs: None.
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary.
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education requires a 25 percent local match for direct service grants under federal WIOA section 231 funding (Federal Adult Education 064) and Section 243 Integrated English Literacy and Civics Education 061, which is reported to the federal government as part of the match required of the state in AEFLA Sec. 222 (b). Local match is the portion of a grant-supported project or program not borne by the federal government.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to defray the costs of operating the program, grantees are required to have a 25% local match of the total program costs. Local match can be either cash or third-party in-kind contributions. Audit procedures disclosed that the Center had a 22% local match for the period under audit.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education. In order to reduce the cost of the program to the federal government, grantees are required to obtain a 25% match of local funds to operate the program.
Cause: The Center did not have a formal documented policy to track the amount of in-kind contributions it was receiving during the period under audit. As a result, no in-kind contributions were recorded in the general ledger throughout the year.
Effect: The Center did not know whether or not it was meeting its required 25% match during the period under audit.
Question Costs: None
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements,
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Code of Federal Regulations (2 CFR section 200.512(a)(1) requires that the annual audit and data collection form be submitted no later than 9 months after the end of the audit period.
Condition: The annual audit and data collection form submission are being filed after the regulatory deadlines.
Context: The Center has spent greater than $750,000 of direct and indirect federal funds during its fiscal year, As a result, the Center is required to have an audit conducted under Uniform Guidance and upon completion of the audit is required to submit a reporting package to the Federal Audit Clearing House.
Cause: The Center does not have controls in place to ensure that it is adhering to the timelines established in the Code of Federal Regulation. In addition, there was significant turnover in senior management at the Center during the audit period.
Effect: The Center is not in compliance with the Report submission requirements.
Questioned Costs: This finding does not result in questioned costs.
Identification as a repeat finding: This finding is not reported as a repeated finding.
Recommendations: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines.
Views of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education;
Pass-Through Entity – Pennsylvania Department of Education
Criteria: 2 CFR 200.332 states that all pass-through entities must ensure that every sub-award is clearly identified to the subrecipient as a sub-award and includes the following information at the time of the sub-award and if any of these data elements change include the changes in subsequent sub-award modification. When some of this information is not available, the passthrough entity must provide the best information available to describe the Federal award and sub-award. Required information includes: Federal Award Identification which includes: (i) subrecipient name; (ii) subrecipient's unique entity identifier; (iii) Federal Award Identification Number; (iv) Federal Award Date; (v) Sub-award Period of Performance Start and End Date; (vi) Amount of Federal Funds Obligated by this action by the pass-through entity to the subrecipient; (vii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current obligation; (viii) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (ix) Federal award project description, as required to be responsive to the Federal Funding Accountability and Transparency Act; (x) Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity; (xi) Assistance Listing Number (ALN) and Name; the pass-through entity must identify the dollar amount made available under each Federal award and the CFDA number at time of disbursement; (xii) Identification of whether the award is R&D and (xiii) Indirect cost rate for the Federal award.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to carry out those services, the Center enters into sub-awards with providers throughout its service territory. A review of 7 sub-awards that were deemed to be subrecipients disclosed that all 7 sub-awards did not contain the required information that is to be identified to subrecipients, particularly the ALN.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education In order to provide the services, sub-awards are made with providers within the Center’s service territory. The sub-awards are required to have certain information disclosed so the subrecipient can comply with the applicable compliance requirements from the funding source.
Cause: The Center did not have a process in place to ensure that all sub-awards to subrecipients were reviewed to ensure all required information was included in the agreement.
Effect: The subcontractor may have been unaware they were receiving federal funds. As such providers may have been unaware of the applicable compliance requirements.
Questioned Costs: None.
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients.
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education ;
Pass-Through Entity – Pennsylvania Department of Education.
Criteria: 2 CFR 200.332 states that all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to carry out those services, the Center enters into sub-awards with providers throughout its service territory. Audit procedures disclosed that no monitoring of the 7 subrecipients occurred during the period under audit.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education. In order to provide the services, sub-awards are made with providers within the Center’s service territory. The Center is required to monitor the recipients of the sub awards to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward and that subaward performance goals are achieved.
Cause: The Center did not have a formal, documented, consistent process in place to ensure that all subrecipients were reviewed during the year to ensure proper use of the subaward.
Effect: The subcontractor may have used the funds in a way that was not in accordance with the sub agreement.
Questioned Costs: None.
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary.
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Pennsylvania Department of Education requires a 25 percent local match for direct service grants under federal WIOA section 231 funding (Federal Adult Education 064) and Section 243 Integrated English Literacy and Civics Education 061, which is reported to the federal government as part of the match required of the state in AEFLA Sec. 222 (b). Local match is the portion of a grant-supported project or program not borne by the federal government.
Condition: The Center receives federal money to provide Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community. In order to defray the costs of operating the program, grantees are required to have a 25% local match of the total program costs. Local match can be either cash or third-party in-kind contributions. Audit procedures disclosed that the Center had a 22% local match for the period under audit.
Context: The Center has been providing Adult Basic Education, General Education Development (GED), family literacy, career assessment and career and job-skills training for the underprivileged of the community services under a grant received from the Pennsylvania Department of Education. In order to reduce the cost of the program to the federal government, grantees are required to obtain a 25% match of local funds to operate the program.
Cause: The Center did not have a formal documented policy to track the amount of in-kind contributions it was receiving during the period under audit. As a result, no in-kind contributions were recorded in the general ledger throughout the year.
Effect: The Center did not know whether or not it was meeting its required 25% match during the period under audit.
Question Costs: None
Repeat Finding: This was not a repeat finding.
Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements,
View of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.