Finding 583294 (2023-001)

Agency: Department of Labor Federal Award Number/Year: 534024 - 2020; 534027 - 2021 Program & LAN: WIOA Cluster (17.258/17.259/17.278) Pass-through Entities: Virginia Community College Systems received by County and passed through to West Piedmont Workforce Development Board Compliance Requirement: Subrecipient Monitoring Finding Type: Noncompliance Criteria: The County is the grant recipient for the award and is required to perform subrecipient monitoring procedures to ensure proper compliance with Uniform Guidance Condition: The Workforce Development Board has not had a current audit in accordance with Uniform Guidance. Cause: The Workforce Development Board did not timely engage an auditor to perform the required audit in accordance with Uniform Guidance despite numerous discussions and reminders from County staff. Effect: The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. A stand-alone audit would aid County staff in identifying areas that need more oversight. Recommendation: We recommend the County ensure the Workforce Development Board obtain a current audit in accordance with Uniform Guidance in a timely fashion. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.