Finding 1153861 (2024-010)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
$1
Year
2024
Accepted
2025-09-22

AI Summary

  • Core Issue: The Organization did not provide necessary documentation for 7 out of 40 cash disbursements, making it unclear if costs were allowable under WIOA.
  • Impacted Requirements: Compliance with WIOA's documentation standards for allowable costs as outlined in 2 CFR PART 200.
  • Recommended Follow-Up: Ensure all supporting documentation is retained and easily accessible to demonstrate compliance with grant requirements.

Finding Text

2024-010 WIOA Cluster Activities Allowed/Allowable Costs Support 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: Activities Allowed/Allowable Costs. Type of Finding: Internal Control Finding. 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, for activities allowed/unallowed and allowable costs, expenses must only be spent on those items and activities which are noted to be allowable by the WIOA cluster, and must be supported by documentation to ensure expenses are proper. Condition: In the current year, the Organization failed to provide supporting documentation for 7 of 40 non-payroll cash disbursement selections, and we were unable to determine if the cost/activity was allowable/unallowable. Cause: Due to the transfer of operations beginning on July 1, 2024, to a new LWDB, turnover within the LWDB, and movement to a new office, the LWDB was not able to provide supporting documentation to substantiate the cost/activity. Effect: The Organization was not to provide documentation of the Allowable Cost/Activity requirements being met under the WIOA grant for 7 selections. Recommendation: We recommend that the Organization ensure proper documentation as required by WIOA is retained and accessible to document compliance with grant requirements.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1153837 2024-008
    Material Weakness Repeat
  • 1153838 2024-008
    Material Weakness Repeat
  • 1153839 2024-008
    Material Weakness Repeat
  • 1153840 2024-008
    Material Weakness Repeat
  • 1153841 2024-008
    Material Weakness Repeat
  • 1153842 2024-008
    Material Weakness Repeat
  • 1153843 2024-008
    Material Weakness Repeat
  • 1153844 2024-008
    Material Weakness Repeat
  • 1153845 2024-008
    Material Weakness Repeat
  • 1153846 2024-008
    Material Weakness Repeat
  • 1153847 2024-009
    Material Weakness Repeat
  • 1153848 2024-009
    Material Weakness Repeat
  • 1153849 2024-009
    Material Weakness Repeat
  • 1153850 2024-009
    Material Weakness Repeat
  • 1153851 2024-009
    Material Weakness Repeat
  • 1153852 2024-009
    Material Weakness Repeat
  • 1153853 2024-009
    Material Weakness Repeat
  • 1153854 2024-009
    Material Weakness Repeat
  • 1153855 2024-009
    Material Weakness Repeat
  • 1153856 2024-009
    Material Weakness Repeat
  • 1153857 2024-010
    Material Weakness Repeat
  • 1153858 2024-010
    Material Weakness Repeat
  • 1153859 2024-010
    Material Weakness Repeat
  • 1153860 2024-010
    Material Weakness Repeat
  • 1153862 2024-010
    Material Weakness Repeat
  • 1153863 2024-010
    Material Weakness Repeat
  • 1153864 2024-010
    Material Weakness Repeat
  • 1153865 2024-010
    Material Weakness Repeat
  • 1153866 2024-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $427,593
17.225 Unemployment Insurance $110,855
17.207 Employment Service/wagner-Peyser Funded Activities $73,623
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $53,083
17.801 Jobs for Veterans State Grants $38,187
17.278 Wioa Youth Activities $9,979
17.258 Wioa Adult Program $9,408
17.259 Wioa Adult Program $9,123