Finding 21890 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-16

AI Summary

  • Core Issue: WDC failed to submit required quarterly reports for fiscal year 2022 due to a lack of awareness of the reporting requirements.
  • Impacted Requirements: Compliance with the grant agreement from the U.S. Department of Treasury, which mandates quarterly reporting.
  • Recommended Follow-Up: WDC should implement policies to ensure ongoing monitoring of reporting requirements and deadlines.

Finding Text

2022-001 Federal Program ? U.S. Department of Treasury, Passed through Erie County, Assistance Listing #21.019, Coronavirus Relief Fund. Criteria ? Recipients are required to submit quarterly reports through the end of the award period. Condition ? WDC was unable to provide quarterly reports for fiscal year 2022. Cause ? WDC was unaware of the requirements for quarterly reporting. Effect ? WDC did not prepare quarterly reports for fiscal year 2022. Questioned Costs ? None. Context ? Quarterly reports are required per the grant agreement. Auditors? Recommendation ? We recommend that WDC establish policies and procedures to monitor reporting requirements and deadlines. View of Responsible Officials of the Auditee ? In January 2023, management prepared quarterly reports for all applicable quarters under the grant through December 31, 2022. Management will continue to prepare and submit quarterly reports timely through the end of the grant period. Management believes this issue has already been rectified.

Corrective Action Plan

Finding 2022-001: Assistance Listing #21.019, Coronavirus Relief Fund Corrective Action: Once made aware, management prepared quarterly reports through December 31, 2022. Management will continue to prepare and submit quarterly reports timely through the end of the grant period. Contact: Lavon Stephens, Administrative Director Anticipated Completion Date: Completed

Categories

Reporting

Other Findings in this Audit

  • 598332 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.258 Wia Adult Program $2.69M
17.259 Wia Youth Activities $2.57M
17.278 Wia Dislocated Worker Formula Grants $1.54M
21.019 Coronavirus Relief Fund $1.36M
93.093 Affordable Care Act (aca) Health Profession Opportunity Grants $341,342
17.245 Trade Adjustment Assistance $228,245
17.277 Workforce Investment Act (wia) National Emergency Grants $150,133
93.558 Temporary Assistance for Needy Families $298