Audit 374189

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Labor Federal Program(s): Youth Build Assistance Listing Number: 17.274 Award Number: 23A60YB000022 Award Year: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 45 days of the end of the quarter. There is also a requirement to submit an Annual Housing Census Form in August of each year. Condition and Context: The two quarterly financial reports that were tested for the reporting requirements of the program were not submitted timely. The District was not able to provide the a copy of the Annual Housing Census Form to document that it had been submitted. Cause: Lack of internal controls related to reporting requirements. Effect: The District was not in compliance with reporting requirements which could affect future funding. Repeat Finding: This was not a repeat finding. Questioned Costs: None reported. Recommendation: We recommend that management implement stronger internal controls over reporting to ensure compliance with program requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.