FAC Explorer

Audit 302192

FY End
2023-06-30
Total Expended
$58.12M
Findings
2
Programs
8
Organization: Center for Workforce Inclusion, Inc. (MD)
Year: 2023 Accepted: 2024-04-02
Auditor: Gorfine Schiller & Gardyn P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392068 2023-001 Significant Deficiency - P
968510 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
10.699 Partnership Agreements $2.43M - 0
15.011 Experienced Workers Support Services Activities (b) $331,573 - 0
15.682 Experienced Services (b) $202,071 - 0
66.508 Senior Environmental Employment Program $110,701 - 0
17.235 Senior Community Service Employment Program $58,004 - 0
10.912 Environmental Quality Incentives Program $43,429 - 0
10.924 Conservation Stewardship Program $38,434 - 0
10.072 Wetlands Reserve Program $26,301 - 0

Contacts

Name Title Type
YLNFAGHLJ234 Samuel B. Gaillard Auditee
3015788900 Scott Rodgville Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - GENERAL Accounting Policies: NOTE A - GENERAL, The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal programs of Center for Workforce Inclusion, Inc. (CWI). NOTE B - BASIS OF ACCOUNTING, The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basisi of accounting and the cost accounting principles contained in the U.S. Office of Management and Budget (OMB) Uniform Guidance, Subpart E - Cost Principles. Under those cost principles, certain types of expenses are not allowable or are limited as to reimbursement. CWI did not use the 10% allocation of indirect costs De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minus cost rate. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal programs of Center for Workforce Inclusion, Inc. (CWI).
Title: NOTE B - BASIS OF ACCOUNTING Accounting Policies: NOTE A - GENERAL, The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal programs of Center for Workforce Inclusion, Inc. (CWI). NOTE B - BASIS OF ACCOUNTING, The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basisi of accounting and the cost accounting principles contained in the U.S. Office of Management and Budget (OMB) Uniform Guidance, Subpart E - Cost Principles. Under those cost principles, certain types of expenses are not allowable or are limited as to reimbursement. CWI did not use the 10% allocation of indirect costs De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minus cost rate. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting and the cost accounting principles contained in the U.S. Office of Management and Budget (OMB) Uniform Guidance, Subpart E - Cost Principles. Under those cost principles, certain types of expenses are not allowable or are limited as to reimbursement. CWI did not use the 10% allocation of indirect costs.

Finding Details

Finding 2023-001
ETA 9130, Financial Report (OMB No. 1205-0461) – All ETA grantees are required tosubmit quarterly financial reports for each grant award they receive. Reports are required to beprepared using the specific format and instructions for the applicable program(s); in this case, OlderWorker Program. Reports are due 45 days after the end of the reporting quarter. Financial data isrequired to be reported cumulatively from grant inception through the end of each reporting period. For the year ended June 30, 2023, the fourth quarter financial report information was not reported with final financial information. Accounts were not reconciled timely. As a result, CWI will refile the report and has returned money that they should not have received. There was $46,111,600 requested in drawdowns from the U.S. Department of Labor butsubsequent to year end there was $68,477 returned after the financial records were completed. Totalexpenditures of federal awards totaled $46,043,123.
Finding 2023-001
ETA 9130, Financial Report (OMB No. 1205-0461) – All ETA grantees are required tosubmit quarterly financial reports for each grant award they receive. Reports are required to beprepared using the specific format and instructions for the applicable program(s); in this case, OlderWorker Program. Reports are due 45 days after the end of the reporting quarter. Financial data isrequired to be reported cumulatively from grant inception through the end of each reporting period. For the year ended June 30, 2023, the fourth quarter financial report information was not reported with final financial information. Accounts were not reconciled timely. As a result, CWI will refile the report and has returned money that they should not have received. There was $46,111,600 requested in drawdowns from the U.S. Department of Labor butsubsequent to year end there was $68,477 returned after the financial records were completed. Totalexpenditures of federal awards totaled $46,043,123.