Audit 340526

FY End

2023-06-30

Total Expended

$944,228

Findings

4

Programs

5

Organization: Florida Institute for Workforce Innovation, Inc. Dba Project Youthbuild (FL)

Year: 2023 Accepted: 2025-01-30

Auditor: Moss Krusick & Associates LLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
520763	2023-001	-	-	P
520764	2023-001	-	-	P
1097205	2023-001	-	-	P
1097206	2023-001	-	-	P

ALN	Program	Spent	Major	Findings
17.274	Project Youthbuild - Youthbuild 23-26	$697,120	Yes	1
21.027	Coronavirus State and Local Fiscal Recovery Funds	$133,159	-	0
94.006	Americorps State and National - 23-24	$74,923	-	0
17.274	Project Youthbuild - Youthbuild 21-24	$23,277	Yes	1
94.006	Americorps State and National - 22-23	$15,749	-	0

Contacts

Name	Title	Type
MJ6KJYM4XCF9	Jonathan Leslie	Auditee
3522253307	Ed Moss	Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal program are determined by the relevant federal agency The accompanying schedule of expenditures of federal awards 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 basic financial statements.

Title: NOTE 2 - CONTINGENCY Accounting Policies: The accompanying schedule of expenditures of federal awards 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal program are determined by the relevant federal agency Amounts received or receivable from grantor agencies are subject to audit and adjustment by those agencies. Any disallowed claims, including amounts already received, might constitute a liability for the return of those funds. In the opinion of management, all grant expenditures were in compliance with the terms of the grant agreements and applicable federal laws and regulations.

Title: NOTE 3 - INDIRECT COST RATES Accounting Policies: The accompanying schedule of expenditures of federal awards 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal program are determined by the relevant federal agency The Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal program are determined by the relevant federal agency

Finding Details

Finding 2023-001

2023-001 Late submission of June 30, 2023 audit report – Federal Filing Federal Program: ALN 17.274 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its June 30, 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Organization was aware of the requirement, however, was unable to obtain a qualified auditing firm timely. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.

Finding 2023-001

2023-001 Late submission of June 30, 2023 audit report – Federal Filing Federal Program: ALN 17.274 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its June 30, 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Organization was aware of the requirement, however, was unable to obtain a qualified auditing firm timely. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.

Finding 2023-001

2023-001 Late submission of June 30, 2023 audit report – Federal Filing Federal Program: ALN 17.274 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its June 30, 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Organization was aware of the requirement, however, was unable to obtain a qualified auditing firm timely. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.

Finding 2023-001

2023-001 Late submission of June 30, 2023 audit report – Federal Filing Federal Program: ALN 17.274 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its June 30, 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Organization was aware of the requirement, however, was unable to obtain a qualified auditing firm timely. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.