Finding 565966 (2024-001)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-06-24

AI Summary

  • Core Issue: Six Monthly Financial Reports were submitted late, violating the deadline set by the Delaware Division of Employment & Training.
  • Impacted Requirements: Timely submission is crucial for compliance and to avoid potential funding loss.
  • Recommended Follow-Up: Management should establish procedures to prioritize and ensure timely completion of the Monthly Financial Report.

Finding Text

Criteria: According to the Delaware Division of Employment & Training, the Monthly Financial Report is due on the 12th of each month. This ensures timely reimbursement from the Department of Labor and compliance with requirements. Condition: During the audit, WGA noted that 6 of the 12 months of reporting were submitted after the 12th reporting deadline. All of the 6 late reports were submitted between the 13th and the 18th of the month. Cause: The entity was short-staffed for the majority of the year under audit, causing extra work for the employees. Effect: Failure to submit the Monthly Financial Report timely results in non-compliance with the Delaware Division of Employment & Training. This can lead to the loss of or decrease in funding. Moreover, it affects transparency and accountability of the entity's reporting process. Recommendation: We recommend that management implement procedures to ensure that priority is given to complete the Monthly Financial Report and submit it timely.

Corrective Action Plan

During the fiscal year 2024, the entity experienced staffing shortages. In addition, this was the first year the entity was required to have a single audit. This caused a delay in the 2024 single audit. As of now, staffing has stabilized and the entity does not foresee delays with future audits.

Categories

Reporting Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
17.259 Wioa Youth Activities $433,400
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $175,420
21.029 Coronavirus Capital Projects Fund $144,100
21.027 Coronavirus State and Local Fiscal Recovery Funds $107,465
14.225 Community Development Block Grants/special Purpose Grants/insular Areas $25,000
10.551 Supplemental Nutrition Assistance Program $15,509