FAC Explorer

Audit 36864

FY End
2022-06-30
Total Expended
$1.75M
Findings
6
Programs
7
Organization: West Central Wisconsin Workforce Development Board, Inc. (WI)
Year: 2022 Accepted: 2023-09-04
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34744 2022-002 Significant Deficiency - G
34745 2022-002 Significant Deficiency - G
34746 2022-002 Significant Deficiency - G
611186 2022-002 Significant Deficiency - G
611187 2022-002 Significant Deficiency - G
611188 2022-002 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
17.278 Wia Dislocated Worker Formula Grants $558,458 Yes 1
17.259 Wia Youth Activities $459,897 Yes 1
17.258 Wia Adult Program $459,793 Yes 1
17.277 Workforce Investment Act (wia) National Emergency Grants $130,476 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $61,080 - 0
17.270 Reintegration of Ex-Offenders $54,900 - 0
17.268 H-1b Job Training Grants $27,499 - 0

Contacts

Name Title Type
N16ZNYKVEMB8 Jon Menz Auditee
7152327390 Dawn Yarrington Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of West Central Wisconsin Workforce Development Board, Inc. under programs of the federal and state government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Wisconsin State Single Audit Guidelines. Because the schedule presents only a selected portion of the operations of West Central Wisconsin Workforce Development Board, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of West Central Wisconsin Workforce Development Board, Inc.NOTE 2SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.