FAC Explorer

Finding 518595 (2024-002)

Significant Deficiency
Requirement
G
Questioned Costs
$1
Year
2024
Accepted
2025-01-10
Audit: 337042
Organization: Gaston County (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: The County Department of Social Services did not meet the required 20% earmark for paid and unpaid work experiences in youth programs.
  • Impacted Requirements: This finding relates to compliance with 20 CFR 681.590, which mandates specific fund allocation for youth activities.
  • Recommended Follow-Up: County Program Directors should establish procedures to ensure compliance with earmarking requirements and monitor expenditures effectively.

Finding Text

U.S. Department of Labor Employment and Training Administration Passed through the N.C. Dept. of Commerce Program Name: WIOA Cluster AL# 17.258, 17.259, 17.278 Grant Number: 23A55AY000007-01-00 / AA-38547-22-55-A-37 Significant Deficiency, Nonmaterial Non-Compliance Earmarking Finding 2024-002 Criteria: In accordance with 20 CFR 681.590, local youth programs must expend not less than 20 percent of the funds allocated to them, except for the local area expenditures for administration, to provide paid and unpaid work experiences. Condition: The County Department of Social Services failed to meet the required earmark percentage for paid and unpaid work experiences for Youth Activities. Context: While performing tests over compliance related to the WIOA Cluster, we noted the above condition. Questioned Costs: In accordance with 2 CFR 200.516(a)(3), auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. The results of our compliance testing noted $34,440 in known questioned costs. Effect: Program expenditures could be disproportionately paid across programs. Cause: The County failed to monitor required earmarking for program specific requirements. Recommendation: Require the County Program Directors to implement procedures to ensure that earmarking requirements are met. Name of Contact Person: Michael Coone, Social Services Assistant Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.

Categories

Questioned Costs Matching / Level of Effort / Earmarking Significant Deficiency

Other Findings in this Audit

  • 518589 2024-001
    Significant Deficiency Repeat
  • 518590 2024-001
    Significant Deficiency Repeat
  • 518591 2024-001
    Significant Deficiency Repeat
  • 518592 2024-001
    Significant Deficiency Repeat
  • 518593 2024-001
    Significant Deficiency Repeat
  • 518594 2024-002
    Significant Deficiency
  • 518596 2024-002
    Significant Deficiency
  • 518597 2024-002
    Significant Deficiency
  • 518598 2024-002
    Significant Deficiency
  • 518599 2024-002
    Significant Deficiency
  • 518600 2024-002
    Significant Deficiency
  • 518601 2024-002
    Significant Deficiency
  • 518602 2024-002
    Significant Deficiency
  • 518603 2024-002
    Significant Deficiency
  • 518604 2024-002
    Significant Deficiency
  • 518605 2024-002
    Significant Deficiency
  • 1095031 2024-001
    Significant Deficiency Repeat
  • 1095032 2024-001
    Significant Deficiency Repeat
  • 1095033 2024-001
    Significant Deficiency Repeat
  • 1095034 2024-001
    Significant Deficiency Repeat
  • 1095035 2024-001
    Significant Deficiency Repeat
  • 1095036 2024-002
    Significant Deficiency
  • 1095037 2024-002
    Significant Deficiency
  • 1095038 2024-002
    Significant Deficiency
  • 1095039 2024-002
    Significant Deficiency
  • 1095040 2024-002
    Significant Deficiency
  • 1095041 2024-002
    Significant Deficiency
  • 1095042 2024-002
    Significant Deficiency
  • 1095043 2024-002
    Significant Deficiency
  • 1095044 2024-002
    Significant Deficiency
  • 1095045 2024-002
    Significant Deficiency
  • 1095046 2024-002
    Significant Deficiency
  • 1095047 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $6.77M
21.023 Covid-19 - Emergency Rental Assistance Program $4.09M
93.563 Child Support Services $2.55M
93.658 Foster Care Title IV-E $2.08M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.04M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $553,987
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $531,928
93.767 Children's Health Insurance Program $496,808
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $480,693
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $449,931
84.287 Twenty-First Century Community Learning Centers $406,833
17.258 Wioa Adult Program $369,403
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $289,305
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $287,041
17.278 Wioa Dislocated Worker Formula Grants $252,398
16.710 Public Safety Partnership and Community Policing Grants $216,936
20.509 Formula Grants for Rural Areas and Tribal Transit Program $167,892
21.016 Equitable Sharing $166,307
93.045 Covid-19 - Special Programs for the Aging, Title Iii, Part C, Nutrition Services $151,784
16.922 Equitable Sharing Program $149,866
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $140,666
93.217 Family Planning Services $137,624
93.044 Covid-19 - Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $130,278
93.959 Covid-19 - Block Grants for Prevention and Treatment of Substance Abuse $122,547
93.568 Low-Income Home Energy Assistance $120,332
93.568 Covid-19 Low-Income Home Energy Assistance $114,216
93.070 Environmental Public Health and Emergency Response $99,829
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $91,387
97.042 Emergency Management Performance Grants $81,573
93.052 National Family Caregiver Support, Title Iii, Part E $74,983
16.588 Violence Against Women Formula Grants $74,760
93.667 Social Services Block Grant $62,344
93.069 Public Health Emergency Preparedness $60,520
93.268 Immunization Cooperative Agreements $58,084
93.645 Stephanie Tubbs Jones Child Welfare Services Program $58,074
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $50,574
93.053 Nutrition Services Incentive Program $42,653
20.205 Highway Planning and Construction $39,563
93.669 Child Abuse and Neglect State Grants $34,733
93.558 Temporary Assistance for Needy Families $34,500
93.268 Covid-19 Immunization Cooperative Agreements $30,305
16.606 State Criminal Alien Assistance Program $29,242
93.870 Covid-19 Maternal, Infant and Early Childhood Homevisiting Grant Program $28,640
93.940 Hiv Prevention Activities Health Department Based $28,000
93.991 Preventive Health and Health Services Block Grant $27,816
16.575 Crime Victim Assistance $23,929
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $23,826
93.747 Covid-19 - Elder Abuse Prevention Interventions Program $23,036
16.738 Edward Byrne Memorial Justice Assistance Grant Program $22,416
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $18,430
16.043 Veterans Treatment Court Discretionary Grant Program $18,273
17.207 Employment Service/wagner-Peyser Funded Activities $17,609
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $13,336
14.239 Home Investment Partnerships Program $13,253
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $12,905
93.994 Maternal and Child Health Services Block Grant to the States $12,108
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $12,042
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $8,519
45.310 Grants to States $8,000
93.747 Elder Abuse Prevention Interventions Program $7,893
93.889 National Bioterrorism Hospital Preparedness Program $5,500
17.259 Wioa Youth Activities $5,000
93.556 Marylee Allen Promoting Safe and Stable Families Program $4,631
93.659 Adoption Assistance $4,167
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $3,400
97.067 Homeland Security Grant Program $2,443
93.110 Maternal and Child Health Federal Consolidated Programs $1,250
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $42
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $29