FAC Explorer

Audit 316406

FY End
2023-06-30
Total Expended
$26.64M
Findings
2
Programs
10
Organization: San Diego Workforce Partnership (CA)
Year: 2023 Accepted: 2024-07-31
Auditor: Rogers Anderson Malody & Scott LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480098 2023-002 Significant Deficiency - L
1056540 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $8.85M Yes 0
17.278 Wia Dislocated Worker Formula Grants $6.37M Yes 0
17.259 Wia Youth Activities $6.20M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.17M Yes 0
93.558 Temporary Assistance for Needy Families $1.58M Yes 0
14.218 Community Development Block Grants/entitlement Grants $645,369 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $61,318 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $39,242 Yes 0
93.516 Affordable Care Act (aca) Public Health Training Centers Program $9,786 - 0
96.008 Social Security - Work Incentives Planning and Assistance Program $5,468 - 0

Contacts

Name Title Type
N6R6B49B5GK7 Carlynne Yu Auditee
6193199675 Brianna Schultz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the SEFA 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 allowable or are limited as to reimbursement. Negative amounts shown on the SEFA, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: SDWP has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as the entity has a negotiated cost rate with the Department of Health and Human Services. The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of San Diego Workforce Partnership, Inc. (SDWP) under programs of the federal government for the year ended June 30, 2023. The information in this SEFA is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of SDWP, it is not intended to and does not present the financial position, changes in net position or fund balance, or cash flows of SDWP.

Finding Details

Finding 2023-002
Federal Program: CAREER Dislocated Worker Grant – Assistance Listing Number 17.277. Criteria: The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at $30,000. Condition: During the audit, we noted reporting of subaward information to FSRS was not performed. Cause: The entity did not have sufficient controls in place to ensure FSRS reporting was completed in the required timeframe. Effect: The entity could jeopardize future grant funding due to program noncompliance. Question Costs: No questioned costs. Recommendation: We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.
Finding 2023-002
Federal Program: CAREER Dislocated Worker Grant – Assistance Listing Number 17.277. Criteria: The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at $30,000. Condition: During the audit, we noted reporting of subaward information to FSRS was not performed. Cause: The entity did not have sufficient controls in place to ensure FSRS reporting was completed in the required timeframe. Effect: The entity could jeopardize future grant funding due to program noncompliance. Question Costs: No questioned costs. Recommendation: We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.