Finding 400943 (2023-001)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2024-06-17

AI Summary

  • Core Issue: The Board failed to monitor compliance with federal funding requirements for WIOA programs, particularly regarding youth program expenditures.
  • Impacted Requirements: Less than 20% of youth program funds were allocated for paid and unpaid work experiences, violating WIOA mandates.
  • Recommended Follow-Up: Establish and implement policies and procedures to ensure compliance with federal earmarking requirements and enhance monitoring efforts.

Finding Text

A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations. The funds provided for administrative costs by one of the three fund sources (Adult, Dislocated Worker, Youth Activities) can be used for administrative costs of the other two sources. A minimum of 75 percent of the Youth Activities funds allocated to States and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). Per section 129(c)(4) of the WIOA, not less than 20 percent of the youth program funds shall be used to provide youth participants with paid and unpaid work experiences.The Board did not have procedures in place to monitor and ensure that federal earmarking requirements were being met for any of the programs within the WIOA Cluster. Furthermore, we noted that less than 20 percent of the youth program funds were used to provide youth participants with paid and unpaid work experiences. The Board should have policies and procedures in place, including monitoring, to ensure that earmarking requirements are being met.

Categories

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

Other Findings in this Audit

  • 400937 2023-001
    Material Weakness Repeat
  • 400938 2023-001
    Material Weakness Repeat
  • 400939 2023-001
    Material Weakness Repeat
  • 400940 2023-001
    Material Weakness Repeat
  • 400941 2023-001
    Material Weakness Repeat
  • 400942 2023-001
    Material Weakness Repeat
  • 400944 2023-001
    Material Weakness Repeat
  • 400945 2023-001
    Material Weakness Repeat
  • 977379 2023-001
    Material Weakness Repeat
  • 977380 2023-001
    Material Weakness Repeat
  • 977381 2023-001
    Material Weakness Repeat
  • 977382 2023-001
    Material Weakness Repeat
  • 977383 2023-001
    Material Weakness Repeat
  • 977384 2023-001
    Material Weakness Repeat
  • 977385 2023-001
    Material Weakness Repeat
  • 977386 2023-001
    Material Weakness Repeat
  • 977387 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.285 Apprenticeship USA Grants $191,568
17.225 Unemployment Insurance $85,436
17.207 Employment Service/wagner-Peyser Funded Activities $64,945
17.259 Wia Youth Activities $55,942
17.245 Trade Adjustment Assistance $10,282
17.258 Wia Adult Program $3,264
17.278 Wia Dislocated Worker Formula Grants $2,538