Audit 305500

FY End
2023-06-30
Total Expended
$2.02M
Findings
10
Programs
9
Year: 2023 Accepted: 2024-05-03

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
395871 2023-001 - - G
395872 2023-001 - - G
395873 2023-001 - - G
395874 2023-001 - - G
395875 2023-001 - - G
972313 2023-001 - - G
972314 2023-001 - - G
972315 2023-001 - - G
972316 2023-001 - - G
972317 2023-001 - - G

Contacts

Name Title Type
GJ8ML6XGYGR6 Sara Johnson Auditee
8506332732 James Halleran Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CareerSource Chipola has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the Federal award activity of Chipola Regional Workforce Development Board, Inc. (CareerSource Chipola) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.

Finding Details

Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.