Finding Text
Assistance Listing Number(s): 17.258, 17.259, 17.278 Name of Federal Program or Cluster: WIOA Cluster Name of Federal Agency: Department of Labor Name of Pass-through Entity: Wisconsin Department of Workforce Development Award Period: July 1, 2023 through June 30, 2024 Criteria: Controls should be in place to ensure review and approval of monthly requests for reimbursement prior to submission to the granting agency. Condition: 3 of 36 reports submitted, there was no evidence of management review of approval of the reports prior to submission of the granting agency. Cause: The Organization did not have a supervisory review process implemented for financial reports submitted to the granting agency. Effect or Potential Effect: Requesting excess funds over the amount of expenditures can result in non-compliance with federal regulations and may require payback to the funding source. Recommendation: We recommenced the Organization implement internal controls including a supervisory review process for reports to ensure compliance with reporting requirements. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.