FAC Explorer

Audit 402555

FY End
2023-06-30
Total Expended
$2.93M
Findings
12
Programs
11
Organization: Workforce Alliance of the North Bay (CA)
Year: 2023 Accepted: 2026-05-29
Auditor: HARSHWAL AND COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1216005 2023-001 Material Weakness Yes P
1216006 2023-001 Material Weakness Yes P
1216007 2023-001 Material Weakness Yes P
1216008 2023-001 Material Weakness Yes P
1216009 2023-001 Material Weakness Yes P
1216010 2023-001 Material Weakness Yes P
1216011 2023-001 Material Weakness Yes P
1216012 2023-001 Material Weakness Yes P
1216013 2023-001 Material Weakness Yes P
1216014 2023-001 Material Weakness Yes P
1216015 2023-001 Material Weakness Yes P
1216016 2023-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
17.259 WIOA - Youth Activities $864,990 Yes 1
17.258 WIOA - Adult Programs $451,086 Yes 1
17.278 WIOA - Dislocated Worker Formula Grant $354,836 Yes 1
17.278 WIOA - Rapid Response $294,974 Yes 1
17.277 WIOA - National Emergency Grant COVID-19 Employment Recovery $88,670 Yes 0
17.278 WIOA - Rapid Response Layoff Aversion $71,594 Yes 1
17.258 WIOA - Regional Plan Implementation Services 4.0 $26,907 Yes 1
17.258 WIOA - Workforce Accelerator Grant 9.0 $22,473 Yes 1
17.258 WIOA - Workforce Accelerator Grant 10.0 $7,326 Yes 1
17.277 WIOA - National Emergency Grant 2023 Severe Winter Storms $1,627 Yes 0
17.277 WIOA - National Emergency Grant 2019 Severe Winter Storms $603 Yes 0

Contacts

Name Title Type
FPWUQ2623E81 Taylor Swain Auditee
7076991951 Sanwar Harshwal Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Workforce Alliance of the North Bay (the "Alliance") under programs of the federal government for the year ended June 30, 2023. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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).
Information included in the accompanying Schedule is in substantial agreement with the information reported in the related financial reports for major programs.
The Alliance accounts for and reports on the costs of program activities covered under the federal grant awards on an accrual basis. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement.
Equus is one of the subrecipients receiving pass-through funds from the Alliance
2 CFR 200.17 defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. The OMB Compliance Supplement lists specific programs to be included in the WIOA Cluster; however, due to State government guidance, an additional program was required to be included in this cluster. The programs in the WIOA Cluster include the following federal assistance listing numbers: Federal Grantor, Program Title Federal Assistance Listing Number U.S. Department of Labor: WIOA Adult Program 17.258 WIOA Youth Activities 17.259 WIOA Dislocated Worker Formula Grants 17.278
The Alliance has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance as described in 2 CFR 200.414.

Finding Details

Finding 2023-001
Condition: The SF-SAC Single Audit Data Collection Form for the year ended June 30, 2023, was not submitted to the Federal Audit Clearinghouse by the required deadline by the Alliance. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF- SAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal control and procedures over the reporting process to ensure timely and accurate reporting. Effect: The Alliance was not in compliance with federal regulations and guidelines. Auditor's Recommendation: The Alliance should finalize financial statements and send them to auditors for audit within a reasonable amount of time after year-end.