Finding 1162217 (2023-002)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2025-11-12

AI Summary

  • Core Issue: Subawards lacked essential information such as R&D identification, indirect cost rates, and compliance with Veterans Priority and Buy American provisions.
  • Impacted Requirements: Non-compliance with Uniform Guidance, Part 200.332 and WIOA regulations due to missing data in subawards.
  • Recommended Follow-Up: Establish and implement policies to ensure all required information is included in subawards by January 1, 2026.

Finding Text

Awards to Subrecipients Criteria – The Uniform Guidance, Part 200.332 states, “All pass-through entities must: ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of those data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward.” Required information includes, in part, identification of whether the award is research and development (R&D), the indirect cost rate for the federal award (including if the de minimis rate is charged) per Part 200.414, the subrecipient unique entity identifier (UEI), the federal award date of award to the recipient by the Federal agency, the Assistance Listing number and Title. Additionally, the Workforce Innovation and Opportunity Act (WIOA) Section 102(b) defines priority of service for veterans and eligible spouses and WIOA Section 502(a) states that no WIOA funds can be spent unless the subrecipient agrees to comply with the Buy American Act. Condition – For subawards, the Local Workforce Development Area did not include identification of whether the award is R&D, the indirect cost rate for the federal award (including if the de minimis rate is charged) per Part 200.414, the subrecipient UEI, the federal award date of award to the recipient by the Federal agency, the Assistance Listing number and Title. Additionally, subawards did not include a Veterans Priority or Buy American provision. Cause – The Local Workforce Development Area has not established policies and procedures to ensure all required information is included in the subaward to the subrecipients. Effect – The information required in the subaward to subrecipients was not included due to the lack of policies and procedures. Recommendation – The Local Workforce Development Agency should establish policies and procedures to ensure all required information is included in the subaward to subrecipients as required by Uniform Guidance, Part 200.332 and WIOA. Response and Corrective Action Planned – Going forward, new subawards and pass thru grant agreements will have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332 and WIOA. We plan to implement these changes January 1, 2026. Conclusion – Response accepted.

Corrective Action Plan

Going forward, new subawards and pass thru grant agreements will have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332 and WIOA. We plan to implement these changes January 1, 2026.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1162216 2023-001
    Material Weakness Repeat
  • 1162218 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.258 WIOA ADULT PROGRAM $895,065
17.259 WIOA YOUTH ACTIVITIES $794,173
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $606,177