FAC Explorer

Audit 346369

FY End
2024-06-30
Total Expended
$7.29M
Findings
6
Programs
10
Organization: Workforce Dev Bd of Flagler & Volusia CO Dba Careersource Flagler Volu (FL)
Year: 2024 Accepted: 2025-03-17
Auditor: James Moore & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528310 2024-005 Significant Deficiency Yes M
528311 2024-005 Significant Deficiency Yes M
528312 2024-005 Significant Deficiency Yes M
1104752 2024-005 Significant Deficiency Yes M
1104753 2024-005 Significant Deficiency Yes M
1104754 2024-005 Significant Deficiency Yes M

Programs

ALN Program Spent Major Findings
17.278 Wioa Dislocated Worker Formula Grants $1.56M Yes 1
17.258 Wioa Adult Program $1.43M Yes 1
93.558 Temporary Assistance for Needy Families $1.36M - 0
17.259 Wioa Youth Activities $1.01M Yes 1
17.207 Employment Service/wagner-Peyser Funded Activities $756,359 Yes 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $574,813 - 0
17.225 Unemployment Insurance $258,368 - 0
17.801 Jobs for Veterans State Grants $185,242 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $147,862 - 0
17.245 Trade Adjustment Assistance $185 - 0

Contacts

Name Title Type
JVBAUAV8MZE6 Yvonne Kobrin Auditee
3863237087 James Halleran Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity ofWorkforce Development Board of Flagler & Volusia Counties, Inc. (the Organization). The informationin 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 forFederal Awards (Uniform Guidance) and Section 215.97, Florida Statutes. Therefore, some amounts, presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. 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: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2024-005
2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY23 or FY24. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
Finding 2024-005
2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY23 or FY24. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
Finding 2024-005
2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY23 or FY24. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
Finding 2024-005
2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY23 or FY24. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
Finding 2024-005
2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY23 or FY24. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
Finding 2024-005
2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY23 or FY24. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.