Audit 55388

Reference Number: 2022-001 Federal Program Title: Senior Community Services Employment Program Federal Catalog Number: 17.235 Federal Agency: U.S. Department of Labor, Employment and Training Administration Pass-Through Entity: County of Los Angeles, Workforce Development, Aging and Community Services Federal Award Number and Year: 1820-TV105-SG; 2022 Category of Finding: Reporting Criteria Pursuant to Contract No. 1820-TV105-SG Section 5.5.4.1, Submission of Invoices, between MCS and the County of Los Angeles (County), ?Subrecipient shall submit all invoices to County in the form and manner as directed by County by the 10th calendar day of the month following the month of Service...? Condition During our review of the submission of monthly invoices, we noted two (2) cash request reports were submitted after the due dates. Contract Number Period Covered Due Date Date Submitted Number of Days Late 1820-TV105-SG August 2021 9/10/2021 9/13/2021 3 1820-TV105-SG December 2021 1/10/2022 1/11/2022 1 Cause Due to oversight, the cash request reports were not submitted on time. Effect Failure to submit timely the required monthly inoices results in noncompliance with the reporting requirements of the grant agreement. Questioned Costs None Context Of the nineteen (19) monthly invoices selected for testing, two (2) invoices were submitted after the due dates. The samples tested were not statistically valid samples. Recommendation We recommend MCS to strengthen its report submission process to ensure all monthly cash request invoices are submitted timely. Management Response and Corrective Action Plan Management?s response is included in ?Management Response and Corrective Action Plan? included at the end of this report after the Summary Schedule of Prior Year Audit Findings.

Reference Number: 2022-001 Federal Program Title: Senior Community Services Employment Program Federal Catalog Number: 17.235 Federal Agency: U.S. Department of Labor, Employment and Training Administration Pass-Through Entity: County of Los Angeles, Workforce Development, Aging and Community Services Federal Award Number and Year: 1820-TV105-SG; 2022 Category of Finding: Reporting Criteria Pursuant to Contract No. 1820-TV105-SG Section 5.5.4.1, Submission of Invoices, between MCS and the County of Los Angeles (County), ?Subrecipient shall submit all invoices to County in the form and manner as directed by County by the 10th calendar day of the month following the month of Service...? Condition During our review of the submission of monthly invoices, we noted two (2) cash request reports were submitted after the due dates. Contract Number Period Covered Due Date Date Submitted Number of Days Late 1820-TV105-SG August 2021 9/10/2021 9/13/2021 3 1820-TV105-SG December 2021 1/10/2022 1/11/2022 1 Cause Due to oversight, the cash request reports were not submitted on time. Effect Failure to submit timely the required monthly inoices results in noncompliance with the reporting requirements of the grant agreement. Questioned Costs None Context Of the nineteen (19) monthly invoices selected for testing, two (2) invoices were submitted after the due dates. The samples tested were not statistically valid samples. Recommendation We recommend MCS to strengthen its report submission process to ensure all monthly cash request invoices are submitted timely. Management Response and Corrective Action Plan Management?s response is included in ?Management Response and Corrective Action Plan? included at the end of this report after the Summary Schedule of Prior Year Audit Findings.