Finding Text
In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.