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.