Finding 615824 (2022-010)

-
Requirement
G
Questioned Costs
-
Year
2022
Accepted
2023-07-19
Audit: 43973
Organization: Calcasieu Parish Police Jury (LA)

AI Summary

  • Core Issue: The Police Jury did not meet the 20% earmarking requirement for paid and unpaid work experience under the WIOA Youth Activities grant.
  • Impacted Requirements: Only 12% of funds were allocated to work experience, falling short of federal guidelines.
  • Recommended Follow-Up: As recovery progresses, the Parish should ensure compliance with earmarking requirements and improve tracking of fund allocation.

Finding Text

2022-010 Workforce Innovation and Opportunity Act ? Youth Activities ? Assistance Listing Number 17.259; Year Ended December 31, 2022 ? Matching, Level of Effort, Earmarking Condition: The Police Jury did not meet the earmarking grant requirement related to paid and unpaid work experience. Criteria: Not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experience (Section 129(c)(4)), WIOA, 128 Stat. 1510). Effect: Inadequate federal funds may have been dedicated to the work experience objective of the WIOA Youth Activities grant. Cause: Calcasieu Parish has experienced unprecedented disruption since 2020. Not only was the Parish impacted by the COVID related business shutdowns, but it was also devastated by two major hurricanes in the fall of 2020 which caused widespread devastation and damage to nearly all homes and businesses in the Parish. Consequently, the opportunities to partner with businesses for work experience has been severely limited and so the Parish has allocated more funds toward education and training. Context: The Police Jury expenditures for work experience was 12% of the local area?s Youth Activity funds. Recommendation: As recovery continues, the Parish should comply with the work experience earmarking requirements and properly track its compliance with the earmarking requirements.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.45M
14.871 Section 8 Housing Choice Vouchers $2.06M
17.258 Wia Adult Program $1.60M
21.023 Emergency Rental Assistance Program $1.42M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.29M
17.259 Wia Youth Activities $1.06M
17.278 Wia Dislocated Worker Formula Grants $632,277
97.029 Flood Mitigation Assistance $570,946
10.760 Water and Waste Disposal Systems for Rural Communities $507,818
97.048 Federal Disaster Assistance to Individuals and Households in Presidential Declared Disaster Areas $379,043
93.658 Foster Care_title IV-E $345,326
10.559 Summer Food Service Program for Children $344,310
20.509 Formula Grants for Rural Areas and Tribal Transit Program $269,753
93.569 Community Services Block Grant $224,166
17.277 Workforce Investment Act (wia) National Emergency Grants $212,421
93.568 Low-Income Home Energy Assistance $187,500
16.585 Drug Court Discretionary Grant Program $121,405
14.231 Emergency Solutions Grant Program $117,534
20.516 Job Access and Reverse Commute Program $108,284
14.267 Continuum of Care Program $97,596
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $94,861
10.558 Child and Adult Care Food Program $91,380
97.067 Homeland Security Grant Program $90,716
16.575 Crime Victim Assistance $77,124
97.042 Emergency Management Performance Grants $61,089
16.588 Violence Against Women Formula Grants $54,724
14.235 Supportive Housing Program $49,392
10.555 National School Lunch Program $42,666
14.896 Family Self-Sufficiency Program $26,000
10.553 School Breakfast Program $19,481
20.600 State and Community Highway Safety $19,021
93.558 Temporary Assistance for Needy Families $14,138
14.169 Housing Counseling Assistance Program $8,256
11.419 Coastal Zone Management Administration Awards $8,033
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $7,237
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $7,114
97.039 Hazard Mitigation Grant $687
15.226 Payments in Lieu of Taxes $368