Finding 1217619 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-15
Audit: 403786
Organization: Rogue Workplace Partnership (OR)
Auditor: SORREN CPAS PC

AI Summary

  • Core Issue: A male participant in the WIOA program was not registered with the Selective Service, violating eligibility requirements.
  • Impacted Requirements: The Uniform Guidance mandates that participants aged 18-26 must be registered with the Military Selective Service.
  • Recommended Follow-Up: Implement formal procedures for verifying Selective Service registration and enhance internal controls for eligibility determinations.

Finding Text

2025-003 – Significant Deficiency – Eligibility Program: WIOA Cluster (ALN 17.258; ALN 17.259; ALN 17.278) Criteria: The Uniform Guidance requires a non-federal entity that has expended federal awards for Eligibility for Individuals to ensure participants between the ages of 18 and 26 are registered with the Military Selective Service. Condition: During our testing of participant eligibility for the WIOA Cluster, we identified an instance in which a male participant subject to Selective Service requirements was not registered with the Selective Service System, and no evidence of registration verification or documented exemption was maintained in the participant file. Cause: This deficiency appears to be the result of a data entry mistake within the Organization. Effect: The failure to verify and document Selective Service registration increases the risk that ineligible individuals may be enrolled and receive program benefits. Recommendation: We recommend that the Organization strengthen internal controls over eligibility determinations for WIOA programs by implementing formal eligibility procedures by developing and documenting standardized procedures requiring verification of Selective Service registration (or valid exemption) prior to enrollment, using eligibility checklists, and enhancing review and approval controls. View of Responsible Officials: Management agrees with the recommendation and has developed a guideline in which a participant is not to be co-enrolled in WIOA Youth while being enrolled in another youth program.

Corrective Action Plan

Statement of Condition: During our testing of participant eligibility for the WIOA Cluster, we identified an instance in which a male participant subject to Selective Service requirements was not registered with the Selective Service System, and no evidence of registration verification or documented exemption was maintained in the participant file. Management Response and Corrective Action Plan: Management agrees with the recommendation and has developed a guideline in which a participant is not to be co-enrolled in WIOA Youth while being enrolled in another youth program. Responsibility of: Chief Finance and Admin Officer, Sherri Emitte Planned Implementation Date of Corrective Action Plan: 2026 Audit

Categories

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1217614 2025-002
    Material Weakness Repeat
  • 1217615 2025-002
    Material Weakness Repeat
  • 1217616 2025-002
    Material Weakness Repeat
  • 1217617 2025-003
    Material Weakness Repeat
  • 1217618 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.258 WIOA ADULT PROGRAM $1.04M
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $784,997
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $777,859
17.259 WIOA YOUTH ACTIVITIES $730,166
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $198,248
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $1,233