FAC Explorer

Finding 498804 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-27
Audit: 321519
Organization: County of Burlington (NJ)
Auditor: Bowman & Company LLP

AI Summary

  • Core Issue: Expenditure reports for WIOA programs were not consistently filed by the required deadline of the 15th of each month.
  • Impacted Requirements: Compliance with grant agreement/internal controls regarding timely filing of expenditure reports.
  • Recommended Follow-Up: Ensure all WIOA expenditure reports are filed on time moving forward, as agreed upon by responsible officials in their corrective action plan.

Finding Text

Information on the Federal Programs U.S. Department of Labor Passed through State of NJ Department of Labor WIOA Cluster: WIOA Adult Program (Assistance Listing No. 17.258) WIOA Youth Activities (Assistance Listing No. 17.259) WIOA Dislocated Workers Formula Grants (Assistance Listing No. 17.278) Criteria or Specific Requirement Grant Agreement/Internal Controls requires that expenditure reports are filed by the 15th of each month. Condition Some expenditure reports were not filed by the 15th of each month. Questioned Costs None. Context Inspection of expenditure reports revealed they were not always filed by the 15th of each month. Effect or Potential Effect Expenditure reports were not always filed by the 15th of each month. Cause Unknown Identification as a Repeat Finding Not a prior year finding. Recommendation That WIOA expenditures reports are always filed by the 15th of each month. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 498803 2023-001
    Significant Deficiency
  • 498805 2023-001
    Significant Deficiency
  • 498806 2023-001
    Significant Deficiency
  • 1075245 2023-001
    Significant Deficiency
  • 1075246 2023-001
    Significant Deficiency
  • 1075247 2023-001
    Significant Deficiency
  • 1075248 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.78M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.68M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.12M
17.278 Wioa Dislocated Worker Formula Grants $764,104
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $641,676
17.259 Wioa Youth Activities $543,451
16.575 Crime Victim Assistance $466,293
20.509 Formula Grants for Rural Areas and Tribal Transit Program $403,672
14.239 Home Investment Partnerships Program $393,055
93.917 Hiv Care Formula Grants $358,441
93.268 Immunization Cooperative Agreements $349,260
93.069 Public Health Emergency Preparedness $322,922
93.052 National Family Caregiver Support, Title Iii, Part E $321,868
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $269,184
93.994 Maternal and Child Health Services Block Grant to the States $218,655
93.788 Opioid Str $206,916
97.067 Homeland Security Grant Program $196,375
93.136 Injury Prevention and Control Research and State and Community Based Programs $110,738
93.053 Nutrition Services Incentive Program $88,441
93.558 Temporary Assistance for Needy Families $54,105
16.588 Violence Against Women Formula Grants $49,209
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $47,710
21.027 Coronavirus State and Local Fiscal Recovery Funds $45,245
14.218 Community Development Block Grants/entitlement Grants $43,220
20.616 National Priority Safety Programs $35,294
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $27,408
93.778 Medical Assistance Program $21,592
93.U01 Traumatic Loss Intervention for Youth $14,178
17.258 Wioa Adult Program $12,971
20.205 Highway Planning and Construction $9,518
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $3,372
16.U01 Criminal Justice Response $3,206
10.576 Senior Farmers Market Nutrition Program $2,875
16.922 Equitable Sharing Program $1,196
20.600 State and Community Highway Safety $570