MATERIAL WEAKNESS AND NONCOMPLIANCE WITH LAWS AND REGULATIONS 2024-001 ELIGIBILITY Federal Agency: Department of Labor Federal Program: Reentry Employment Opportunities Assistance Listing Number: 17.270 Federal Award Numbers and Year: CWI-23-012 March 1,2023-December 31,2025. Questioned Costs: None Reported Condition: During our review of participant intake forms for the GO1 program, we determined that 7 out of the 7 client files tested lacked signed and dated enrollment packages to verify eligibility. Of the 7 tested, 6 were able to be verified as under the maximum eligible age as of the end of the year using alternative documentation. One client tested was determined to be over the age of eligibity at the end of the year. Criteria: Participants must meet eligibility requirements according to the terms of the grant which include that a client must be between the ages of 18 and 24, involved in the justice system, and associated with violent crime. Cause: Prescribed procedures and processes were not followed due to staff turnover and lack of monitoring. Effect: An ineligible participant was served under the grant. Identification of Repeat Findings: This is not a repeat finding. Recommendation: We recommend that the Organization develop, document, and implement a review process that ensures all participant intake forms are completed and reviewed for correct eligibility determinations, and that eligibility is monitored on a regular basis to ensure that clients who age out of the grant are properly removed. View of Responsible Officials and Planned Corrective Actions: Management identified the employee responsible for the errors and self-reported the errors to the funder. The Organization has implemented a multi-step review process to ensure that only eligible individuals are served.
SIGNIFICANT DEFICIENCY 2024-002 PAYROLL POPULATION Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258, 17.259 Federal Award Numbers and Year: CWI 23-001 MARCH 1, 2023-JUNE 30, 2024 CWI 25-012 JULY 1, 2024-JUNE 30, 2025 CWI 25-013 JULY 1, 2024-JUNE 30, 2025 Questioned Costs: None reported Condition: The Organization uses general ledger detail to create draws to submit reimbursement claims. Some reimbursments are for payroll expenses that are paid through a separate system. The Organization could not reconcile the general ledger to the payroll software detail used to submit reimbursments. Criteria: According to CFR Part 200, the auditee must maintain a system of internal control that provides for the tracking and use of federal funds. Cause: The Organization did not regularly reconcile detailed support from the payroll system to match monthly draws. Effect: The Organization could charge unallowed costs to the grant. Identification of Repeat Finding: This is not a repeat finding. Recommendation: We recommend management perform and maintain monthly reconciliations of the payroll software, general ledger, and draw detail that all agree. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, will verify coding in the general ledger and reconcile the general ledger to the draw request and payroll reports.
SIGNIFICANT DEFICIENCY 2024-002 PAYROLL POPULATION Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258, 17.259 Federal Award Numbers and Year: CWI 23-001 MARCH 1, 2023-JUNE 30, 2024 CWI 25-012 JULY 1, 2024-JUNE 30, 2025 CWI 25-013 JULY 1, 2024-JUNE 30, 2025 Questioned Costs: None reported Condition: The Organization uses general ledger detail to create draws to submit reimbursement claims. Some reimbursments are for payroll expenses that are paid through a separate system. The Organization could not reconcile the general ledger to the payroll software detail used to submit reimbursments. Criteria: According to CFR Part 200, the auditee must maintain a system of internal control that provides for the tracking and use of federal funds. Cause: The Organization did not regularly reconcile detailed support from the payroll system to match monthly draws. Effect: The Organization could charge unallowed costs to the grant. Identification of Repeat Finding: This is not a repeat finding. Recommendation: We recommend management perform and maintain monthly reconciliations of the payroll software, general ledger, and draw detail that all agree. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, will verify coding in the general ledger and reconcile the general ledger to the draw request and payroll reports.
SIGNIFICANT DEFICIENCY 2024-002 PAYROLL POPULATION Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258, 17.259 Federal Award Numbers and Year: CWI 23-001 MARCH 1, 2023-JUNE 30, 2024 CWI 25-012 JULY 1, 2024-JUNE 30, 2025 CWI 25-013 JULY 1, 2024-JUNE 30, 2025 Questioned Costs: None reported Condition: The Organization uses general ledger detail to create draws to submit reimbursement claims. Some reimbursments are for payroll expenses that are paid through a separate system. The Organization could not reconcile the general ledger to the payroll software detail used to submit reimbursments. Criteria: According to CFR Part 200, the auditee must maintain a system of internal control that provides for the tracking and use of federal funds. Cause: The Organization did not regularly reconcile detailed support from the payroll system to match monthly draws. Effect: The Organization could charge unallowed costs to the grant. Identification of Repeat Finding: This is not a repeat finding. Recommendation: We recommend management perform and maintain monthly reconciliations of the payroll software, general ledger, and draw detail that all agree. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, will verify coding in the general ledger and reconcile the general ledger to the draw request and payroll reports.
SIGNIFICANT DEFICIENCY 2024-002 PAYROLL POPULATION Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258, 17.259 Federal Award Numbers and Year: CWI 23-001 MARCH 1, 2023-JUNE 30, 2024 CWI 25-012 JULY 1, 2024-JUNE 30, 2025 CWI 25-013 JULY 1, 2024-JUNE 30, 2025 Questioned Costs: None reported Condition: The Organization uses general ledger detail to create draws to submit reimbursement claims. Some reimbursments are for payroll expenses that are paid through a separate system. The Organization could not reconcile the general ledger to the payroll software detail used to submit reimbursments. Criteria: According to CFR Part 200, the auditee must maintain a system of internal control that provides for the tracking and use of federal funds. Cause: The Organization did not regularly reconcile detailed support from the payroll system to match monthly draws. Effect: The Organization could charge unallowed costs to the grant. Identification of Repeat Finding: This is not a repeat finding. Recommendation: We recommend management perform and maintain monthly reconciliations of the payroll software, general ledger, and draw detail that all agree. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, will verify coding in the general ledger and reconcile the general ledger to the draw request and payroll reports.
SIGNIFICANT DEFICIENCY 2024-002 PAYROLL POPULATION Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258, 17.259 Federal Award Numbers and Year: CWI 23-001 MARCH 1, 2023-JUNE 30, 2024 CWI 25-012 JULY 1, 2024-JUNE 30, 2025 CWI 25-013 JULY 1, 2024-JUNE 30, 2025 Questioned Costs: None reported Condition: The Organization uses general ledger detail to create draws to submit reimbursement claims. Some reimbursments are for payroll expenses that are paid through a separate system. The Organization could not reconcile the general ledger to the payroll software detail used to submit reimbursments. Criteria: According to CFR Part 200, the auditee must maintain a system of internal control that provides for the tracking and use of federal funds. Cause: The Organization did not regularly reconcile detailed support from the payroll system to match monthly draws. Effect: The Organization could charge unallowed costs to the grant. Identification of Repeat Finding: This is not a repeat finding. Recommendation: We recommend management perform and maintain monthly reconciliations of the payroll software, general ledger, and draw detail that all agree. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, will verify coding in the general ledger and reconcile the general ledger to the draw request and payroll reports.