Finding Text
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Coronavirus State and Local Fiscal Recovery Funds - 21.027
VA Supportive Services for Veteran Families Program - 64.033
Refugee and Entrant Assistance State/Replacement Designee
Administered Programs - 93.566
Federal award identification number and year: N/A
Name of federal agency: U.S. Departments of Labor, Treasury, Veteran's Affairs and Health and Human
Services Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, organizations are permitted to use budgeted amounts to allocate time to Federal programs, as long as there is a process in place to true-up the costs on a regular basis.
Condition: In general, JVS personnel prepare manual timesheets to record the actual time worked on the organization’s various programs. No process is currently in place to compare or revise the time if the budgeted time differs from the actual time.
Cause: The organization lacked sufficient accounting resources to prepare these updates. Currently, the process would be very manual.
Effect or potential effect: Hours charged to certain programs did not agree to the timesheets completed by
employees and reviewed by their supervisors.
Questioned cost: Estimated questioned costs related to variances in timesheets:
Refugee Assistance programs - Known = $1,866, Projected = $24,944
WIOA programs - Known = $168, Projected = $58,485.
Context: We tested a total of 114 timesheets and noted variances in 23. We also noted two
instances where no timesheets were completed for administrative personnel.
Recommendation: Management should institute a reconciliation and update process for the manual
timecards. In addition, management should determine whether its electronic timekeeping systems can be reconfigured to allow employees to update their allocations as needed each pay period.
View of Responsible Official:
We agree with the finding. JVS has been evaluating how to fully address and resolve the issue. Remediation lies in modifying the current payroll platform (Paylocity) to facilitate employees ability to individually update their labor allocations electronically. JVS still does not have a sandbox testing environment to address system capabilities to achieve the objectives.