Finding 1200809 (2024-002)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2026-03-30

AI Summary

  • Core Issue: Required information for subawards was missing, including 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 inadequate policies and procedures.
  • Recommended Follow-Up: Ensure updated policies and procedures are effectively implemented to include all required information in future subawards.

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 identification number and the federal award date of award to the recipient by the Federal agency. 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 identification number and the federal award date of award to the recipient by the Federal agency. 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 – We updated our policies and procedures to ensure all required information is included in every subaward and pass-through grant agreement in accordance with Uniform Guidance, Part 200.332, and applicable WIOA requirements. Effective September 1, 2025, our subaward and pass-through agreement templates were revised to incorporate all mandated federal elements and provisions, so they are consistently included in all new agreements and modifications. These changes have been fully implemented. Conclusion – Response accepted.

Corrective Action Plan

Effective September 1, 2025, our subaward and pass-through agreement templates were revised to incorporate all mandated federal elements and provisions so they are consistently included in all new agreements and modifications.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1200808 2024-001
    Material Weakness Repeat
  • 1200810 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.259 WIOA YOUTH ACTIVITIES $1.09M
17.258 WIOA ADULT PROGRAM $670,961
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $475,559