Finding Text
Department of Labor ? WIOA Cluster AL #17.258, 17.259, 17.278 Grant Funding Source Grant Period WIOA2003 Indiana Department of Workforce Development 07/01/2020 ? 06/30/2022 WIOA2103 Indiana Department of Workforce Development 07/01/2021 ? 06/30/2023 RRCOVID2103 Indiana Department of Workforce Development 05/27/2021 ? 03/31/2022 Questioned costs: None How the questioned costs were computed: N/A Criteria: Section 200.303 Internal Controls of 2 CFR Part 200 states that the ?entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: During the audit, Wipfli LLP observed during the testing of WIOA participant files that there were missing signed applications for two of the forty sample files selected. It was noted that internal review had identified the missing applications and it was communicated to the program case managers; however, the matter was not resolved prior to the audit. Cause: There was not the necessary follow up internally to verify that the applications were completed and uploaded to the Indiana Career Connect portal by staff of Northeast Indiana Works, Inc. Effect: As a result of the matter noted above, there was a significant deficiency in internal controls over the eligibility compliance requirement. Due to the missing applications in the participant files notes, there exists a possibility of noncompliance in the program. Recommendation: We recommend Northeast Indiana Works, Inc. implement additional controls over the file review process to ensure that deficiencies identified internally are resolved in a timely manner. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.