Finding Text
AL number and title: WIOA Cluster - 17.258, 17.259 and 17.278
Federal award identification number and year: N/A
Name of federal agency: U.S. Department of Labor
Name of pass-through entity: State of California Employment Development Department; County of Los
Angeles Workforce Development, Aging, and Community Services Department; City of Los Angeles Economic and Workforce Development Department; Catholic Charities of Los Angeles
Repeat finding: No
Criteria: The WIOA Cluster has various eligibility requirements, which JVS is required to check in order to provide services.
Condition: JVS could not locate three of the 25 eligibility selections made for this program. All other programs with eligibility requirements were able to locate all necessary documentation.
Cause: Management currently lacks sufficient resources to locate all supporting documentation. The work from home environment has impacted existing processes and retention of information, along with turnover in the accounting department.
Possible effect: The absence of documentation could result in providing service to ineligible recipients.
Questioned cost: N/A
Recommendation: Management should revise its transaction documentation system to allow for
centralized and accessible storage of support for programmatic costs by all appropriate personnel who interact with external auditors, including local funding sources. Management should retain journal entry documentation for all types of journal entries impacting Federal contracts
Views of responsible officials: We have created an eligibility checklist for the WIOA programs that lists all
required documentation. Additional training will be provided to the WIOA intake team on required documentation. We will implement period spot checks to ensure all necessary documentation for eligibility are completed.