Finding 1076323 (2023-002)

Department of Labor Workforce Pathways for Youth, Federal Assistance Listing Number 17.261 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria: The Organization should have effective internal controls in place over the submission of FFATA per 2 CFR 200.332. Condition: During the FY2023 Audit, it was noted that the Organization did not submit the necessary FFATA reports. It was noted that the FFATA was completed on August 28, 2024. Context: The Organization did not submit FFATA reports within the required time period for any of their subrecipients. Questioned Costs: N/A Cause/Effect: FFATA report was not submitted within the required time period due to management unintentionally overlooked the requirement as the hiring of the Director of Grants and Compliance during 2023 was subsequent to the execution of the subrecipient agreement and thus the Organization is not in compliance with the grant. Identification of Repeat Finding: N/A Recommendation: The Organization should ensure that it has controls in place to monitor compliance with FFATA reporting. Views of responsible officials and planned corrective actions: Management's response is reported in "Management's Views and Corrective Action Plan" included at the end of this report.