Finding 1162219 (2022-001)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2022
Accepted
2025-11-12

AI Summary

  • Core Issue: Less than 75% of WIOA youth funds were spent on out-of-school youth, violating earmarking criteria.
  • Impacted Requirements: Local policies lacked monitoring procedures for compliance with WIOA earmarking requirements.
  • Recommended Follow-Up: Establish new policies and procedures for monitoring, and conduct quarterly reviews of youth expenditures to ensure compliance.

Finding Text

Earmarking Criteria – WIOA Section 129(a)(4)(a) states that a minimum of 75 percent of the Youth Activity 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. Condition – For program year 2020 grant year, the WIOA youth activity funds spent on out-of-school youth were less than the 75 percent required. Cause – The Local Workforce Development Area policies do not require and procedures have not been established to require monitoring of earmarking requirements. Effect – Earmarking requirements were not met due to a lack of procedures related to monitoring of earmarking requirements. Recommendation – The Local Workforce Development Area should establish policies and procedures to ensure earmarking requirements of WIOA are met. Response and Corrective Action Planned – The Northeast Iowa Workforce Development Area acknowledges the finding. Since the program year was reviewed, the State of Iowa has received a waiver allowing a 50% Out-of-School Youth and 50% In-School Youth expenditure split, which the Northeast Iowa LWDA has adopted. In addition, a new Title I service provider is in place, and procedures are being implemented to ensure compliance with the current expenditure requirements. LWDA staff will conduct quarterly reviews of youth expenditures and require regular reporting from the service provider to verify adherence. Conclusion – Response accepted.

Corrective Action Plan

The Northeast Iowa Workforce Development Area acknowledges the finding. Since the program year was reviewed, the State of Iowa has received a waiver allowing a 50% Out-of-School Youth and 50% In-School Youth expenditure split, which the Northeast Iowa LWDA has adopted. In addition, a new Title I service provider is in place, and procedures are being implemented to ensure compliance with the current expenditure requirements. LWDA staff will conduct quarterly reviews of youth expenditures and require regular reporting from the service provider to verify adherence.

Categories

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1162220 2022-002
    Material Weakness Repeat
  • 1162221 2022-003
    Material Weakness Repeat
  • 1162222 2022-004
    Material Weakness Repeat
  • 1162223 2022-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.258 WIOA ADULT PROGRAM $463,837
17.259 WIOA YOUTH ACTIVITIES $462,213
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $429,554