Finding Text
2024-009 WIOA Cluster Matching Noncompliance Information on the Federal Program: Assistance Listing Numbers 17.258, 17.259, and 17.278 — Workforce Innovation and Opportunity Act Cluster, United States Department of Labor. Pass- Through Entity: Florida Department of Commerce. Award Numbers: WIA23, WIA24, WIS23, WIY23, WIY24, WIS23, WIR24, WID23, WRS22, and WIS 23. Compliance Requirements: Matching. Type of Finding: Internal Control and Noncompliance. Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the WIOA Cluster, Local Areas: "(1) 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." Condition: In the current year, the Organization failed to expend no more than 10% in administrative costs in the WIOA cluster, expending 13.31%. Cause: The Organization did not properly monitor administrative expenses for the WIOA Cluster to ensure that the overall percentage allocated to administrative expenses was no more than 10%. Effect: The Organization was not in compliance with the Matching requirements under the WIOA cluster. Recommendation: We recommend that the Organization ensure that expenses - and specifically administrative expenses - be properly tracked to ensure compliance with WIOA cluster grant requirements.