Finding 961076 (2023-001)

Condition During our audit we found that the Local Area does not have effective system internal control to ensure the accurate preparation of the financial reports of the program. We noted the following situation: Criteria The Workforce Development Administration states that the Local Area shall establish and maintain a system of records, books, and accounts in a manner satisfactory for each program. Cause The Local Area did not maintain an adequate internal control to assure the reports are accurately prepared in order to assure that the information reported is in accordance with the accounting records. Effect The Local Area is not in compliance with the requirements established by the Workforce Development Administration. Recommendation We recommend the Local Area should implement review procedures in order to ensure that the reports are in accordance with the accounting records. Questioned Costs None