Finding Text
Finding FA 2023-006 Reporting: Untimely Submission of Quarterly Financial Reports
Federal Program Information
Federal Catalog Number: ALN 17.268
Federal Program Name: H-1B Job Training Grant
Federal Agency: U.S. Department of Labor
Passed Through Entity: N/A
Federal Award Number: HG-33046-19-60-A-6
Federal Award Year: July 1, 2022 to June 30, 2023
Campus: West Los Angeles College
Compliance Requirement: Reporting
Criteria or Specific Requirement:
Per the terms and conditions of the grant agreement, with the U.S. Department of Labor (DOL) – Employment
and Training Administration (ETA), all ETA recipients are required to report quarterly financial data on the
ETA-9130 Form. ETA-9130 reports are due no later than 45 calendar days after the end of each specified
reporting quarter.
Identified Condition:
We noted that 2 out of 4 quarterly financial reports ETA-9130 were certified late on the U.S. Department of
Labor website as follows:
See schedule of findings and questioned costs.
Per inquiry with the District, the Accounting Department attempted to certify the quarterly reports before the due
date but encountered log-in issues on the U.S. DOL website which prevented certifying timely. The District
requested a reporting extension from Joshua Hodges, Federal Project Officer for the Office of Special Initiatives
and Demonstrations, U.S. DOL-ETA. Mr. Hodges did not authorize the extension and suggested submitting the
quarterly reports via the Payment Management System (PMS) and coordinating with the agency’s technical
team to resolve issues.
Cause and Effect:
The District’s approval officers were available to certify the reports, however, due to technical issues with the
PMS system, certification could not be completed within the allotted time.
Questioned Costs:
None.
Recommendation:
We recommend the district schedule and finalize its quarterly reports submission a week or two before the due
date to ensure that sufficient time is available to resolve unforeseen issues, such as the technical problems with
the U.S DOL website. Otherwise, an authorized waiver from the agency must be secured for late reporting.
Views of Responsible Officials and Planned Corrective Actions:
The District will review reporting timelines and reschedule to allow additional time for unforeseen issues.
Personnel Responsible for Implementation: Nyame-Tease Prempeh
Position of Responsible Personnel: Assistant Director of Accounting
Expected Date of Implementation: November 1, 2023