Finding Text
2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent 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). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.