FAC Explorer

Finding 406482 (2023-003)

Significant Deficiency Repeat Finding
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2024-07-03
Audit: 311642
Organization: City of La Habra (CA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The City spent only 72% of youth funds on out of school youth (OSY), falling short of the required 75% minimum.
  • Impacted Requirements: This non-compliance with WIOA section 129(a)(4)(A) is a repeat finding from the previous year.
  • Recommended Follow-Up: The City should establish procedures to ensure compliance with funding requirements throughout the year.

Finding Text

Criteria or Specific Requirement: WIOA section 129(a)(4)(A), 128 Stat. 1506, states that a minimum of 75% of Youth Activity funds allocated to the local areas must be used to provide services to out of school youth (OSY). Condition: The City spent 72% of total youth expenditures on OSY activity. Questioned Costs: None. Context: Total program expenditures was $1,195,839, of which $861,439 was spent on OSY activity. Cause: The same finding in the prior year was issued in March 2023 and, due to staff turn over, was difficult for the City to correct by June 30, 2023. Effect: The City was not in compliance with the 75% minimum requirement on OSY activity. Repeat Finding: This is a repeat of a finding from the immediately prior year, finding number 2022 001. Recommendation: We recommend the City implement procedure to ensure actual program expenditures stay in line with the earmarking requirements throughout the year. View of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

To ensure that the WIOA program spends 75% of the allocated WIOA funds on Out-of-School participants, staff will implement the following procedures: • Staff will closely monitor the expenditures after each month of billing to the grant and will make adjustments as needed on a regular basis; and • Staff will limit enrollment of In-school youth, in order to keep the expenditures to this program at 25%; until out-of-school youth participants and spending can maintain the target of 75% of spending.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 406481 2023-002
    Significant Deficiency Repeat
  • 982923 2023-002
    Significant Deficiency Repeat
  • 982924 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $1.49M
17.259 Wia Youth Activities $1.20M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $577,938
93.575 Child Care and Development Block Grant $354,592
21.016 Equitable Sharing $265,420
14.218 Community Development Block Grants/entitlement Grants $193,374
20.205 Highway Planning and Construction $110,400
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $56,533
93.499 Low Income Household Water Assistance Program $44,235
20.600 State and Community Highway Safety $35,623
21.027 Coronavirus State and Local Fiscal Recovery Funds $29,942
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $24,808
15.507 Watersmart (sustaining and Manage America's Resources for Tomorrow) $18,673
97.042 Emergency Management Performance Grants $9,706
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,362
16.607 Bulletproof Vest Partnership Program $3,463
16.922 Equitable Sharing Program $1,737