EIN: 263339866
UEI: GBU7JJ937SA3
Audited by: Alegria & Company, PS
Oversight agency: 11 [Department of Commerce]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 20, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
Management did not perform period closing processes and procedures on all general ledger accounts. Effect or potential effect: Multiple revisions of the year-end trial balance were provided during the audit process. Cause: Reconciliations on certain asset, liability, and net asset accounts were not performed and reviewed as part of the year-end closing process. Criteria: The financial management section under Uniform Guidance 2 CFR 200 Subparts D requires recipients and subrecipients of Federal awards to maintain accounting books and records sufficient to permit the preparation of reports required by the terms and conditions of the Federal award; and tracking of expenditures to establish that funds have been used in accordance with Federal statutes, regulation, and the terms and conditions of the Federal award. Questioned costs: None. Recommendations: We recommend management perform period closing processes and procedures on all asset, liability, and net asset accounts. We recommend management review and revise current accounting policies and procedures to ensure that all asset, liability, and net asset accounts are reconciled and reviewed monthly. Views of the responsible officials and planned corrective actions: AJAC implemented monthly account reconciliations on all asset, liability, and net asset accounts and review by AJAC Directors and Supervisors, this will ensure that the accounting books and records accurately reflect the activity of AJAC as of the end of each period.
Show full finding ▾Hide full finding ▴Period Closing Processes and Procedures. Information on the federal program: Assistance Listing Number 17.285 - Registered Apprenticeship, U.S. Department of Labor, Office of Apprenticeship Program. Award numbers: 1605CE-22-C-0005, K8088, and K8089 and Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury. Award numbers: CLFR-116A-3, and Kent Manufacturing Academy-SLFRF. Compliance Requirements: Reporting. Type of finding: Significant Deficiency. Condition: Management did not perform period closing processes and procedures on all general ledger accounts. Effect or potential effect: Multiple revisions of the year-end trial balance were provided during the audit process. Cause: Reconciliations on certain asset, liability, and net asset accounts were not performed and reviewed as part of the year-end closing process. Criteria: The financial management section under Uniform Guidance 2 CFR 200 Subparts D requires recipients and subrecipients of Federal awards to maintain accounting books and records sufficient to permit the preparation of reports required by the terms and conditions of the Federal award; and tracking of expenditures to establish that funds have been used in accordance with Federal statutes, regulation, and the terms and conditions of the Federal award. Questioned costs: None. Recommendations: We recommend management perform period closing processes and procedures on all asset, liability, and net asset accounts. We recommend management review and revise current accounting policies and procedures to ensure that all asset, liability, and net asset accounts are reconciled and reviewed monthly. Views of the responsible officials and planned corrective actions: AJAC implemented monthly account reconciliations on all asset, liability, and net asset accounts and review by AJAC Directors and Supervisors, this will ensure that the accounting books and records accurately reflect the activity of AJAC as of the end of each period.
Corrective Action Plan: AJAC Directors will review and reconcile all asset, liability, and net asset accounts on a monthly basis with the Accounting Department. Updated policies and procedures supporting these efforts include (but are not limited to): 1) Monthly review and reconciliation of paid time off (PTO) accruals for all active employees. 2) Entering payroll accruals as a payroll liability, rather than a cash accrual. 3) Monthly and annual depreciation and lease holding adjustments. Anticipated Completion Date: Completed.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
Books and Records Not Kept on Accrual Basis of Accounting. Condition and context: Management did not keep AJAC's books and records on the accrual basis of accounting. Effect or potential effect: Total revenue was adjusted by approximately $762,000. Cause: General ledger account reconciliations were not performed and reviewed monthly. Criteria: Uniform Guidance 2 CFR 200 Subparts D and E requires accounting books and records to be kept on the accrual basis of accounting in accordance with generally accepted accounting principles (U.S. GAAP), which requires revenues be recognized when earned and expenses recorded when incurred. Recommendations: We recommend management keep the accounting books and records on the accrual basis of accounting. We recommend management review and revise current accounting policies and procedures to ensure that all general ledger accounts are reconciled and reviewed monthly. Responsible official's response: AJAC implemented monthly account reconciliations and review by AJAC Directors and Supervisors, this will ensure that the accounting books and records are kept on the accrual basis of accounting.
Show full finding ▾Hide full finding ▴Books and Records Not Kept on Accrual Basis of Accounting. Condition and context: Management did not keep AJAC's books and records on the accrual basis of accounting. Effect or potential effect: Total revenue was adjusted by approximately $762,000. Cause: General ledger account reconciliations were not performed and reviewed monthly. Criteria: Uniform Guidance 2 CFR 200 Subparts D and E requires accounting books and records to be kept on the accrual basis of accounting in accordance with generally accepted accounting principles (U.S. GAAP), which requires revenues be recognized when earned and expenses recorded when incurred. Recommendations: We recommend management keep the accounting books and records on the accrual basis of accounting. We recommend management review and revise current accounting policies and procedures to ensure that all general ledger accounts are reconciled and reviewed monthly. Responsible official's response: AJAC implemented monthly account reconciliations and review by AJAC Directors and Supervisors, this will ensure that the accounting books and records are kept on the accrual basis of accounting.
Corrective Action Plan: AJAC Accounting Department, Directors, and Supervisors will ensure that accounting books and records are kept on the accrual basis of accounting through the following actions: 1) Reporting all revenue in the month the reimbursable expenses were incurred. Accruals will be recorded when billing is anticipated after the close of each month and/or quarter. 2) Receiving and reporting all expenses in the month the services were incurred. Accruals will be recorded when billing is anticipated after the close of each month and/or quarter. 3) G/L account reconciliations and review shall be implemented monthly with Accounting Department and AJAC Directors to ensure accuracy of financial reports. Anticipated Completion Date: Completed
Internal Control Policies and Procedures. Condition and Context: AJAC did not have appropriate internal control policies and procedures to ensure accurate financial reporting, including in the areas of: 1) records management, 2) personnel policies, 3) financial reporting, 4) cash management, 5) cost allocation, and 6) formal audit and audit resolution systems. Effect or potential effect: Inaccuracies and delays in reporting of accounting information. Cause: Lack of appropriate cost allocation policies and procedures. Criteria: The Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Framework (Internal Control Framework) states management is responsible for maintaining and following appropriate policies and procedures to ensure accurate financial reporting. Recommendations: We recommend management review AJAC's current policies and procedures to ensure accurate financial reporting. We recommend that management provide regular monitoring and oversight of the internal control policies and procedures of the organization. Responsible official's response: Internal control policies and procedures were updated in order to address this finding. All financial reporting policies and procedures will be reviewed and updated on an annual basis by AJAC Directors and Supervisors.
Show full finding ▾Hide full finding ▴Internal Control Policies and Procedures. Condition and Context: AJAC did not have appropriate internal control policies and procedures to ensure accurate financial reporting, including in the areas of: 1) records management, 2) personnel policies, 3) financial reporting, 4) cash management, 5) cost allocation, and 6) formal audit and audit resolution systems. Effect or potential effect: Inaccuracies and delays in reporting of accounting information. Cause: Lack of appropriate cost allocation policies and procedures. Criteria: The Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Framework (Internal Control Framework) states management is responsible for maintaining and following appropriate policies and procedures to ensure accurate financial reporting. Recommendations: We recommend management review AJAC's current policies and procedures to ensure accurate financial reporting. We recommend that management provide regular monitoring and oversight of the internal control policies and procedures of the organization. Responsible official's response: Internal control policies and procedures were updated in order to address this finding. All financial reporting policies and procedures will be reviewed and updated on an annual basis by AJAC Directors and Supervisors.
Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26, 2023. All financial reporting policies and procedures will be reviewed and updated on an annual basis by AJAC Directors and Supervisors. Anticipated Completion Date: Completed
AJAC did not have appropriate internal control policies and procedures to ensure compliance with grant and contract requirements. Effect or potential effect: Findings of noncompliance and inaccuracies and delays in reporting of accounting information. Cause: This condition was the result of lack of oversight and improper policies and procedures. Criteria: Uniform Guidance 2 CFR 200.303 requires that all non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the organization is managing the federal awards. Context: AJAC did not have appropriate internal control policies and procedures to ensure compliance with grants and contracts, including in the areas of: 1) priority service to veterans, 2) project modification process, 3) formal procurement standards, 4) records management, 5) personnel policies, 6) financial reporting, 7) cash management, 8) match policies, 9) cost allocation, and 10) formal audit and audit resolution systems. Questioned costs: None. Recommendations: We recommend management review AJAC’s current policies and procedures to ensure compliance. We recommend that management provide regular monitoring and oversight of the internal control policies and procedures of the organization. Views of the responsible officials and planned corrective actions: Internal control policies and procedures were updated in order to address this finding. All policies and procedures related to federal grant agreement compliance will be reviewed and updated on an annual basis by AJAC Directors and Supervisors.
Show full finding ▾Hide full finding ▴Finding 2022-003: Internal Controls related to Compliance with Grant Agreement. Information on the federal program: Assistance Listing Number 17.268 - H1-B Job Training Grant, U.S. Department of Labor, Employment Training Administration. Award number: HG-34352-20-60-A-53. Compliance requirements: Allowable Costs/Cost Principles, Reporting. Type of finding: Material Weakness. Condition: AJAC did not have appropriate internal control policies and procedures to ensure compliance with grant and contract requirements. Effect or potential effect: Findings of noncompliance and inaccuracies and delays in reporting of accounting information. Cause: This condition was the result of lack of oversight and improper policies and procedures. Criteria: Uniform Guidance 2 CFR 200.303 requires that all non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the organization is managing the federal awards. Context: AJAC did not have appropriate internal control policies and procedures to ensure compliance with grants and contracts, including in the areas of: 1) priority service to veterans, 2) project modification process, 3) formal procurement standards, 4) records management, 5) personnel policies, 6) financial reporting, 7) cash management, 8) match policies, 9) cost allocation, and 10) formal audit and audit resolution systems. Questioned costs: None. Recommendations: We recommend management review AJAC’s current policies and procedures to ensure compliance. We recommend that management provide regular monitoring and oversight of the internal control policies and procedures of the organization. Views of the responsible officials and planned corrective actions: Internal control policies and procedures were updated in order to address this finding. All policies and procedures related to federal grant agreement compliance will be reviewed and updated on an annual basis by AJAC Directors and Supervisors.
Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26, 2023. All policies and procedures related to federal grant agreement compliance will be reviewed and updated on an annual basis by AJAC Directors and Supervisors. Anticipated Completion Date: Completed
Employee benefit costs were charged to the grant using a fixed percentage rate that did not accurately reflect the actual cost of the employee benefits. Effect or potential effect: The fixed percentage rate used to charge employee benefits did not accurately reflect the actual cost incurred and resulted in incorrect reporting of expense to the federal agency. Cause: Lack of appropriate policies and reconciliation procedures. Criteria: Uniform Guidance 2 CFR 200.302 (b)(3) requires records to identify adequately the source and application of funds for federally funded activities. These records must be supported by source documentation. Context: We tested 100% of the employee benefits charged to the grant totaling $135,884 and noted that the source documentation did not support the total amount billed, the procedures identified overbilling of benefits in the amount of $7,356. Management was able to provide additional allowable costs to replace the overbilling. Questioned costs: None. Recommendations: We recommend management charge actual employee benefits incurred to the grant. We recommend management implement policies and procedures related to reconciliation processes each payroll to ensure that only supportable charges are billed to the grant. Views of the responsible officials and planned corrective actions: AJAC Directors have developed and implemented policies and procedures to appropriately allocate employee benefits. The new policies and procedures align the employee benefit expense with the wage allocations at the employee level.
Show full finding ▾Hide full finding ▴Finding 2022-004: Allocation of Employee Benefit Expenses. Information on the federal program: Assistance Listing Number 17.268 - H1-B Job Training Grant, U.S. Department of Labor, Employment Training Administration. Award number: HG-34352-20-60-A-53. Compliance requirements: Allowable Costs/Cost Principles, Reporting. Type of finding: Material Noncompliance, Material Weakness. Condition: Employee benefit costs were charged to the grant using a fixed percentage rate that did not accurately reflect the actual cost of the employee benefits. Effect or potential effect: The fixed percentage rate used to charge employee benefits did not accurately reflect the actual cost incurred and resulted in incorrect reporting of expense to the federal agency. Cause: Lack of appropriate policies and reconciliation procedures. Criteria: Uniform Guidance 2 CFR 200.302 (b)(3) requires records to identify adequately the source and application of funds for federally funded activities. These records must be supported by source documentation. Context: We tested 100% of the employee benefits charged to the grant totaling $135,884 and noted that the source documentation did not support the total amount billed, the procedures identified overbilling of benefits in the amount of $7,356. Management was able to provide additional allowable costs to replace the overbilling. Questioned costs: None. Recommendations: We recommend management charge actual employee benefits incurred to the grant. We recommend management implement policies and procedures related to reconciliation processes each payroll to ensure that only supportable charges are billed to the grant. Views of the responsible officials and planned corrective actions: AJAC Directors have developed and implemented policies and procedures to appropriately allocate employee benefits. The new policies and procedures align the employee benefit expense with the wage allocations at the employee level.
Corrective Action Plan: AJAC Directors will develop and implement policies and procedures for appropriate methods of calculation that ensure benefit allocations are aligned with wage allocations at an employee level. Invoicing will reflect actual benefit expenses up to a predetermined amount or percentage that is unique to each individual grant or contract agreement. Anticipated Completion Date: Completed
Indirect costs were not coded in the accounting system to the individual grant. Effect or potential effect: Improper coding of indirect costs in the accounting system to individual grants may result in improper reporting and potential questioned costs. Cause: Lack of appropriate cost allocation policies and reconciliation procedures. Criteria: Uniform Guidance 2 CFR 200.302 (b)(3) requires records to identify adequately the source and application of funds for federally funded activities. Context: Indirect costs in the amount of $46,577 charged to the grant as indirect costs were not coded to the H1-B Job Training Grant class code in the accounting system. Questioned costs: None. Recommendations: We recommend management code indirect costs to individual grants. We recommend management implement a reconciliation process monthly to ensure that indirect costs charged to the grant are properly coded. Views of the responsible officials and planned corrective actions: AJAC has implemented monthly reconciliations to identify all appropriate indirect expenses specific to each grant or contract agreement. All indirect expenses identified as being reimbursable to a specific grant or contract will be reclassified in the accounting software to match the reimbursement request.
Show full finding ▾Hide full finding ▴Finding 2022-005: Coding of Indirect Expenses. Information on the federal program: Assistance Listing Number 17.268 - H1-B Job Training Grant, U.S. Department of Labor, Employment Training Administration. Award number: HG-34352-20-60-A-53. Compliance requirements: Allowable Costs/Costs Principals. Type of finding: Material Noncompliance, Material Weakness. Condition: Indirect costs were not coded in the accounting system to the individual grant. Effect or potential effect: Improper coding of indirect costs in the accounting system to individual grants may result in improper reporting and potential questioned costs. Cause: Lack of appropriate cost allocation policies and reconciliation procedures. Criteria: Uniform Guidance 2 CFR 200.302 (b)(3) requires records to identify adequately the source and application of funds for federally funded activities. Context: Indirect costs in the amount of $46,577 charged to the grant as indirect costs were not coded to the H1-B Job Training Grant class code in the accounting system. Questioned costs: None. Recommendations: We recommend management code indirect costs to individual grants. We recommend management implement a reconciliation process monthly to ensure that indirect costs charged to the grant are properly coded. Views of the responsible officials and planned corrective actions: AJAC has implemented monthly reconciliations to identify all appropriate indirect expenses specific to each grant or contract agreement. All indirect expenses identified as being reimbursable to a specific grant or contract will be reclassified in the accounting software to match the reimbursement request.
Corrective Action Plan: After monthly reconciliations, AJAC Directors will identify all appropriate indirect expenses specific to each grant or contract agreement and request reimbursement for actual indirect expenses up to the 10% de minimis rate. All items identified as being reimbursable to a specific grant or contract will be reclassed in the accounting software to match the reimbursement request (invoice). Anticipated Completion Date: 09/01/2024
Direct costs were not coded in the accounting system to the individual grant. Effect or potential effect: Improper coding of direct costs in the accounting system to individual grants may result in improper reporting and potential questioned costs. Cause: Lack of appropriate cost allocation policies and reconciliation procedures. Criteria: Uniform Guidance 2 CFR 200.302 (b)(3) requires records to identify adequately the source and application of funds for federally funded activities. Context: Unable to reconcile the direct costs reported in the books and records to the costs reported on the quarterly ETA – 9130 forms. Costs not specifically identified in the accounting records as H1- B Job Training Grant costs totaled $34,426. Questioned costs: None. Recommendations: We recommend management code direct costs to the individual grant. We recommend management implement a reconciliation process monthly to ensure that direct costs charged to the grant are properly coded. Views of the responsible officials and planned corrective actions: AJAC Directors will review all direct expenses related to each grant or contract agreement monthly and verify that they are appropriately recorded in the accounting software and tie to the reimbursement request.
Show full finding ▾Hide full finding ▴Finding 2022-006: Coding of Direct Expenses. Information on the federal program: Assistance Listing Number 17.268 - H1-B Job Training Grant, U.S. Department of Labor, Employment Training Administration. Award number: HG-34352-20-60-A-53. Compliance requirements: Allowable Costs/ Cost Principles. Type of finding: Material Noncompliance, Material Weakness. Condition: Direct costs were not coded in the accounting system to the individual grant. Effect or potential effect: Improper coding of direct costs in the accounting system to individual grants may result in improper reporting and potential questioned costs. Cause: Lack of appropriate cost allocation policies and reconciliation procedures. Criteria: Uniform Guidance 2 CFR 200.302 (b)(3) requires records to identify adequately the source and application of funds for federally funded activities. Context: Unable to reconcile the direct costs reported in the books and records to the costs reported on the quarterly ETA – 9130 forms. Costs not specifically identified in the accounting records as H1- B Job Training Grant costs totaled $34,426. Questioned costs: None. Recommendations: We recommend management code direct costs to the individual grant. We recommend management implement a reconciliation process monthly to ensure that direct costs charged to the grant are properly coded. Views of the responsible officials and planned corrective actions: AJAC Directors will review all direct expenses related to each grant or contract agreement monthly and verify that they are appropriately recorded in the accounting software and tie to the reimbursement request.
Corrective Action Plan: After monthly reconciliations, AJAC Directors will review all appropriate reimbursable direct expenses related to each grant or contract agreement. After an expense has been included on a reimbursable request, the transaction will be marked appropriately in the accounting software to ensure that transactions are submitted for reimbursement correctly. All necessary reclasses will be performed in the accounting software to match the reimbursement request (invoice). Anticipated Completion Date: Completed
Subrecipient costs were not reported on the accrual basis on the quarterly ETA – 9130 forms. Effect or potential effect: Improper reporting results in inaccurate incomplete financial results. Cause: Management did not request and obtain subrecipient reports timely. Criteria: Uniform Guidance 2 CFR 200.302(b)(2) requires accurate, current, and complete disclosure of financial results. Context: Management did not request and receive quarterly financial reports from their subrecipient timely, which resulted in subrecipient expenditures of $4,002 being reported in the wrong quarter. Questioned costs: None. Recommendations: We recommend management report subrecipient expenses on the accrual basis. We recommend management implement policies and procedures to request and obtain subrecipient reports timely. Views of the responsible officials and planned corrective actions: Monthly financial statements will be delivered to AJAC Directors. AJAC Accounting Department will hold monthly close calls to collaborate with AJAC Directors to ensure accuracy of the financial records.
Show full finding ▾Hide full finding ▴Finding 2022-007: Financial Reporting Information on the federal program: Assistance Listing Number 17.268 - H1-B Job Training Grant, U.S. Department of Labor, Employment Training Administration. Award number: HG-34352-20-60-A-53. Compliance requirements: Allowable Costs/ Costs Principles, Period of Performance, Reporting. Type of finding: Material Noncompliance, Material Weakness. Condition: Subrecipient costs were not reported on the accrual basis on the quarterly ETA – 9130 forms. Effect or potential effect: Improper reporting results in inaccurate incomplete financial results. Cause: Management did not request and obtain subrecipient reports timely. Criteria: Uniform Guidance 2 CFR 200.302(b)(2) requires accurate, current, and complete disclosure of financial results. Context: Management did not request and receive quarterly financial reports from their subrecipient timely, which resulted in subrecipient expenditures of $4,002 being reported in the wrong quarter. Questioned costs: None. Recommendations: We recommend management report subrecipient expenses on the accrual basis. We recommend management implement policies and procedures to request and obtain subrecipient reports timely. Views of the responsible officials and planned corrective actions: Monthly financial statements will be delivered to AJAC Directors. AJAC Accounting Department will hold monthly close calls to collaborate with AJAC Directors to ensure accuracy of the financial records.
Corrective Action Plan: After monthly reconciliations, financial statements will be delivered to AJAC Directors monthly. AJAC Accounting Department will hold monthly close calls to collaborate with AJAC Directors to ensure accuracy of financials. Anticipated Completion Date: Completed
The single audit was filed late. Effect or potential effect: Granting agencies and the general public are deprived of timely audit results. Cause: Books and records were not reconciled and made available for audit in a timely manner. Criteria: Uniform Guidance 2 CFR 200.507(c)(1) requires the audit to be completed and the reporting required to be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Context: The completion of the audit was delayed due to improper policies and procedures, errors in the general ledger that were discovered during initial audit procedures, and unreconciled account balances. Questioned costs: None. Recommendations: We recommend management file their audit with the single audit clearing house timely. We recommend management implement policies and procedures to ensure the books and records are closed timely leaving enough time for the audit to be completed by the deadline. Views of the responsible officials and planned corrective actions: All federal grant revenue will be tracked with specific coding to ensure that AJAC Directors are aware of revenue accruals as they relate to the minimum thresholds for Single Audits and in a manner that allows for timely filing of future audits to the Single Audit Clearing House.
Show full finding ▾Hide full finding ▴Finding 2022-008: Late Filing of Single Audit. Information on the federal program: Assistance Listing Number 17.268 - H1-B Job Training Grant, U.S. Department of Labor, Employment Training Administration. Award number: HG-34352-20-60-A-53. Compliance requirements: Reporting. Type of finding: Material Noncompliance, Material Weakness. Condition: The single audit was filed late. Effect or potential effect: Granting agencies and the general public are deprived of timely audit results. Cause: Books and records were not reconciled and made available for audit in a timely manner. Criteria: Uniform Guidance 2 CFR 200.507(c)(1) requires the audit to be completed and the reporting required to be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Context: The completion of the audit was delayed due to improper policies and procedures, errors in the general ledger that were discovered during initial audit procedures, and unreconciled account balances. Questioned costs: None. Recommendations: We recommend management file their audit with the single audit clearing house timely. We recommend management implement policies and procedures to ensure the books and records are closed timely leaving enough time for the audit to be completed by the deadline. Views of the responsible officials and planned corrective actions: All federal grant revenue will be tracked with specific coding to ensure that AJAC Directors are aware of revenue accruals as they relate to the minimum thresholds for Single Audits and in a manner that allows for timely filing of future audits to the Single Audit Clearing House.
Corrective Action Plan: All federal grant revenue will be tracked with specific coding to ensure that Directors are aware of revenue accruals as they relate to minimum thresholds for single audits, and in a manner that allows for timely filing of future audits to the single audit clearing house. Monthly reconciliations will ensure that general ledger entries and account balances are updated and corrected on a timely basis, and in a manner that will allow for enough time for the audit to be completed by the deadline. Anticipated Completion Date: Completed
ETA – 9130 quarterly reports for the quarters ended March 31, 2022 and June 30, 2022 were filed three days late. Effect or potential effect: Late filing could result in delayed funding and improper reporting. Cause: Lack of appropriate financial reporting policies. Criteria: The grant agreement requires all recipients to report quarterly financial data on the ETA – 9130 form no later than 45 calendar days after the end of each specified reporting quarter. Context: Management filed the March 31, 2022 and June 30, 2022 quarterly ETA – 9130 forms on May 18, 2022 and August 18, 2022 respectively. Questioned costs: None. Recommendations: We recommend management file ETA – 9130 forms timely. We recommend management implement financial reporting policies and procedures to ensure the timely filing of the ETA – 9130 forms. Views of the responsible officials and planned corrective actions: AJAC financial reporting policies and procedures have been updated to ensure timely filing of ETA-9130 form. Monthly reconciliations will help to ensure that all financial information is available for the ETA-9130 form ahead of submission deadlines.
Show full finding ▾Hide full finding ▴Finding 2022-009: Late Filing of Quarterly Reports. Information on the federal program: Assistance Listing Number 17.268 - H1-B Job Training Grant, U.S. Department of Labor, Employment Training Administration. Award number: HG-34352-20-60-A-53. Compliance requirements: Reporting. Type of finding: Material Weakness. Condition: ETA – 9130 quarterly reports for the quarters ended March 31, 2022 and June 30, 2022 were filed three days late. Effect or potential effect: Late filing could result in delayed funding and improper reporting. Cause: Lack of appropriate financial reporting policies. Criteria: The grant agreement requires all recipients to report quarterly financial data on the ETA – 9130 form no later than 45 calendar days after the end of each specified reporting quarter. Context: Management filed the March 31, 2022 and June 30, 2022 quarterly ETA – 9130 forms on May 18, 2022 and August 18, 2022 respectively. Questioned costs: None. Recommendations: We recommend management file ETA – 9130 forms timely. We recommend management implement financial reporting policies and procedures to ensure the timely filing of the ETA – 9130 forms. Views of the responsible officials and planned corrective actions: AJAC financial reporting policies and procedures have been updated to ensure timely filing of ETA-9130 form. Monthly reconciliations will help to ensure that all financial information is available for the ETA-9130 form ahead of submission deadlines.
Corrective Action Plan: AJAC financial reporting policies and procedures will be updated to ensure timely filing of ETA-9130 forms. Monthly reconciliations will help to ensure that all financial information is available for ETA-9130 reports ahead of submission deadlines. Anticipated Completion Date: Completed
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