Finding 1168775 (2025-001)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2025
Accepted
2026-01-12

AI Summary

  • Core Issue: The program did not meet the federal requirement to spend at least 20% of youth activity funds on work experiences, achieving only 18% by June 30, 2025.
  • Impacted Requirements: This shortfall violates Section 129(c)(4) of WIOA, which mandates the minimum expenditure for youth work experiences.
  • Recommended Follow-Up: Management should create a strategy to increase youth enrollment and participation to ensure compliance with funding requirements.

Finding Text

Condition: The Federal earmarking requirement related to youth work experience program expenditures was not met. Criteria: Not less than 20 % of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Cause: Youth enrollment and participation in the program was low. Effect: The 20% minimum of WIOA youth funds were not expended for the specified grant purpose. Context: The WIOA FY24 youth activities youth work experience expenditures were 18% of the allocated funds to JTEC at June 30, 2025. Questioned Costs: None Recommendation: We recommend that management develop a plan to entice the youth workers to join the program so that they can meet the program compliance requirement. Management Response: Management agrees with the finding. See management’s attached corrective action plan. 2024-001 20% Program Expenditures for Youth Work Experience Condition The Federal earmarking requirement related to youth work experience program expenditures was not met. Status A similar issue was noted in the fiscal year 2023 audit. Management has begun the implementation of the corrective action and expects the plan to be completed in fiscal year 2026. See finding 2025-001 on the schedule of findings and questioned costs.

Corrective Action Plan

Recommendation: We recommend that management develop a plan to entice the youth workers to join the program so that they can meet the program compliance requirement. Management Response: Management agrees with the finding. See management’s attached corrective action plan.

Categories

Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
17.259 WIOA YOUTH ACTIVITIES $1.16M
17.258 WIOA ADULT PROGRAM $724,399
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $630,916
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $258,856
17.225 UNEMPLOYMENT INSURANCE $75,434
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $31,399
17.801 JOBS FOR VETERANS STATE GRANTS $19,419
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $7,812