FAC Explorer

Audit 306272

FY End
2021-06-30
Total Expended
$5.32M
Findings
8
Programs
6
Organization: Employ Prince George's, Inc. (MD)
Year: 2021 Accepted: 2024-05-14
Auditor: Uhy LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396657 2021-001 - Yes G
396658 2021-001 - Yes G
396659 2021-001 - Yes G
396660 2021-001 - Yes G
973099 2021-001 - Yes G
973100 2021-001 - Yes G
973101 2021-001 - Yes G
973102 2021-001 - Yes G

Programs

ALN Program Spent Major Findings
17.278 Wia Dislocated Worker Formula Grants $1.45M Yes 1
17.258 Wia Adult Program $1.27M Yes 1
17.259 Wia Youth Activities $1.05M Yes 1
17.277 Workforce Investment Act (wia) National Emergency Grants $190,999 - 0
21.019 Coronavirus Relief Fund $50,000 Yes 0
17.235 Senior Community Service Employment Program $33,079 - 0

Contacts

Name Title Type
YHLGY3JTKVA7 Jeffrey Dufresne Auditee
3016187097 Bacary Badiaga Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Employ Prince George's, Inc. has elected to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Employ Prince George's, Inc. under programs of the federal government for the year ended June 30, 2021. 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). Because the Schedule presents only a selected portion of the operations of Employ Prince George's, Inc., it is not intended to
Title: NOTE 4 - PROGRAM CLUSTERS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Employ Prince George's, Inc. has elected to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance. The following programs in the accompanying schedule of expenditures of federal awards are considered to be a cluster of programs in accordance with the Uniform Guidance for purposes of determining current year major programs. The Workforce Investment Opportunity Act (WIOA) program cluster includes the WIOA Adult Program CFDA No. 17.258, the WIOA Youth Activities CFDA No. 17.259, and WIOA Dislocated Worker Formula Grant CFDA No. 17.278.

Finding Details

Finding 2021-001
Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, not less than 20% of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences.  During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
Finding 2021-001
Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, not less than 20% of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences.  During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
Finding 2021-001
Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, not less than 20% of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences.  During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
Finding 2021-001
Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, not less than 20% of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences.  During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
Finding 2021-001
Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, not less than 20% of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences.  During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
Finding 2021-001
Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, not less than 20% of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences.  During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
Finding 2021-001
Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, not less than 20% of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences.  During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
Finding 2021-001
Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, not less than 20% of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences.  During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.