Finding 395871 (2023-001)

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Requirement
G
Questioned Costs
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Year
2023
Accepted
2024-05-03

AI Summary

  • Core Issue: CareerSource Chipola exceeded the allowed administrative expense limit by spending 10.73% instead of the 10% maximum.
  • Impacted Requirements: This finding affects compliance with earmarking requirements under WIOA for Adult, Dislocated Worker, and Youth Activities funds.
  • Recommended Follow-Up: CareerSource Chipola should adjust its administrative costs to comply with the 10% earmarking limit moving forward.

Finding Text

Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.

Corrective Action Plan

2023-01 1: Administrative Expense 10% Earmarking Requirements Late program year changes to staff time allocation due to a need to increased emphasis on the youth program caused a change in overall cost allocation percentages. This change occurred too late in the year to offset and caused the issue. CSC staff will closely monitor the administrative costs as we move forward and work to prevent late program changes that shift costs.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $194,021
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $55,892
17.278 Wia Dislocated Worker Formula Grants $46,588
17.207 Employment Service/wagner-Peyser Funded Activities $23,112
17.801 Jobs for Veterans State Grants $13,432
17.258 Wia Adult Program $3,110
17.259 Wia Youth Activities $3,110
17.225 Unemployment Insurance $678
17.277 Workforce Investment Act (wia) National Emergency Grants $5