Finding Text
2023 – 004: Reporting
Federal Agency: U.S. Department of Labor
Federal Program Name: WIOA Adult Program
Assistance Listing Number: 17.258
Pass-Through Agency: Chicago Cook Workforce Partnership
Pass-Through Number: 2022-2135
Award Period: October 1, 2022 through September 30, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: The internal control system should include policies and procedures to ensure that required reports have documented review and approval.
Condition: In testing required reports, we noted a monthly expenditure report did not have documented review and approval.
Questioned Costs: None
Context: The Agency is required to report monthly expenditures to the funder. We noted one of three instances selected for testing did not have documented review and approval.
Cause: The Agency did not follow established policies and procedures over the review and approval of the monthly expenditure reports.
Effect: Monthly expenditure reports have a higher risk of error if review in accordance with established policies and procedures is not performed.
Repeat Finding: This finding is not a repeat finding.
Recommendation: We recommend management update their policies and procedures to ensure all monthly expenditure reports have documented review and approval.
Views of Responsible Officials: There is no disagreement with this finding.