FAC Explorer

Audit 40206

FY End
2022-06-30
Total Expended
$4.27M
Findings
16
Programs
9
Organization: Alliance for Business and Training, Inc. (TN)
Year: 2022 Accepted: 2023-01-16
Auditor: Blackburn Childers and Steagall Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45709 2022-001 Significant Deficiency - G
45710 2022-001 Significant Deficiency - G
45711 2022-001 Significant Deficiency - G
45712 2022-001 Significant Deficiency - G
45713 2022-001 Significant Deficiency - G
45714 2022-001 Significant Deficiency - G
45715 2022-001 Significant Deficiency - G
45716 2022-001 Significant Deficiency - G
622151 2022-001 Significant Deficiency - G
622152 2022-001 Significant Deficiency - G
622153 2022-001 Significant Deficiency - G
622154 2022-001 Significant Deficiency - G
622155 2022-001 Significant Deficiency - G
622156 2022-001 Significant Deficiency - G
622157 2022-001 Significant Deficiency - G
622158 2022-001 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
17.278 Wia Dislocated Worker Formula Grants $467,006 Yes 0
17.207 Employment Service/wagner-Peyser Funded Activities $236,451 - 0
17.258 Wia Adult Program $215,728 Yes 0
17.235 Senior Community Service Employment Program $143,224 - 0
17.285 Apprenticeship USA Grants $117,214 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $27,580 - 0
17.287 Job Corps Experimental Projects and Technical Assistance (b) $19,830 - 0
17.225 Unemployment Insurance $13,027 - 0
17.259 Wia Youth Activities $11,385 Yes 1

Contacts

Name Title Type
LJBEKNP3WBE8 Mike Harrison Auditee
4237225091 Kevin Peters Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures 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 fiscal years. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Finding 2022-001
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.