This audit found that the Department of Commerce, Division of Workforce Solutions did not design and implement procedures to ensure that Workforce Innovation and Opportunity Act (WIOA) funds were spent in accordance with program requirements and federal and state law. As a result, there was an increased risk that local workforce development boards could have spent the funds for purposes other than allowable WIOA program activities meant to help job seekers in need and did not provide services that met the needs of program participants without timely detection and correction when necessary. Details are provided in the Finding, Recommendations, and Responses section of the report. The Department agreed with the results of the audit. However, to ensure that readers are not misled and that the importance of the auditor findings are not minimized, the report includes a State Auditor’s Response.

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