Finding 1123627 (2024-003)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2024
Accepted
2025-03-31

AI Summary

  • Core Issue: The Board failed to monitor compliance with federal funding requirements for WIOA programs.
  • Impacted Requirements: Less than 20% of youth program funds were allocated for paid and unpaid work experiences, violating WIOA mandates.
  • Recommended Follow-Up: Establish policies and procedures to ensure adherence to funding requirements and improve monitoring practices.

Finding Text

A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations. The funds provided for administrative costs by one of the three fund sources (Adult, Dislocated Worker, Youth Activities) can be used for administrative costs of the other two sources. A minimum of 75 percent of the Youth Activities 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 (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). Per section 129(c)(4) of the WIOA, not less than 20 percent of the youth program funds shall be used to provide youth participants with paid and unpaid work experiences. The Board did not have procedures in place to monitor and ensure that federal earmarking requirements were being met for any of the programs within the WIOA Cluster. Furthermore, we noted that less than 20 percent of the youth program funds were used to provide youth participants with paid and unpaid work experiences. The Board should have policies and procedures in place, including monitoring, to ensure that earmarking requirements are being met.

Categories

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

Other Findings in this Audit

  • 547176 2024-003
    Material Weakness Repeat
  • 547177 2024-003
    Material Weakness Repeat
  • 547178 2024-003
    Material Weakness Repeat
  • 547179 2024-003
    Material Weakness Repeat
  • 547180 2024-003
    Material Weakness Repeat
  • 547181 2024-003
    Material Weakness Repeat
  • 547182 2024-003
    Material Weakness Repeat
  • 547183 2024-003
    Material Weakness Repeat
  • 547184 2024-003
    Material Weakness Repeat
  • 547185 2024-003
    Material Weakness Repeat
  • 1123618 2024-003
    Material Weakness Repeat
  • 1123619 2024-003
    Material Weakness Repeat
  • 1123620 2024-003
    Material Weakness Repeat
  • 1123621 2024-003
    Material Weakness Repeat
  • 1123622 2024-003
    Material Weakness Repeat
  • 1123623 2024-003
    Material Weakness Repeat
  • 1123624 2024-003
    Material Weakness Repeat
  • 1123625 2024-003
    Material Weakness Repeat
  • 1123626 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.225 Unemployment Insurance $139,289
17.285 Registered Apprenticeship $96,776
17.207 Employment Service/wagner-Peyser Funded Activities $70,753
17.259 Wioa Youth Activities $42,949
17.245 Trade Adjustment Assistance $11,381
17.258 Wioa Adult Program $4,235
17.278 Wioa Dislocated Worker Formula Grants $1,906