Finding Text
2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment)
Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the
year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did
not have required audits completed in either FY23 or FY24.
Condition and Context: Per compliance requirements of the grant program, subrecipient financial
monitoring is required to be completed each year.
Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial
monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024.
Effect: Insufficient internal controls over the completion of subrecipient financial monitoring
requirements and noncompliance with grant requirements.
Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to
meet grant compliance requirements, we recommend verifying that subrecipients have all required audits
completed, and we recommend implementing additional internal controls over this area to avoid similar
occurrences going forward.