FAC Explorer

Audit 367110

FY End
2024-06-30
Total Expended
$1.53M
Findings
9
Programs
9
Organization: Berkshire Training & Employment, Inc. (MA)
Year: 2024 Accepted: 2025-09-23
Auditor: Racquel McIntosh CPA PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154194 2024-001 Material Weakness Yes P
1154195 2024-001 Material Weakness Yes P
1154196 2024-001 Material Weakness Yes P
1154197 2024-001 Material Weakness Yes P
1154198 2024-001 Material Weakness Yes P
1154199 2024-001 Material Weakness Yes P
1154200 2024-001 Material Weakness Yes P
1154201 2024-001 Material Weakness Yes P
1154202 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
17.259 Wioa Youth Activities $438,001 Yes 1
17.278 Wioa Dislocated Worker Formula Grants $427,821 Yes 1
17.258 Wioa Adult Program $373,635 Yes 1
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $93,112 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $51,765 Yes 1
17.225 Unemployment Insurance $47,552 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $45,565 Yes 1
17.801 Jobs for Veterans State Grants $32,262 Yes 1
17.207 Employment Service/wagner-Peyser Funded Activities $22,586 Yes 1

Contacts

Name Title Type
ZMY9NZB1MD13 Debra Crespo Auditee
4134992220 Racquel McIntosh Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Berkshire Training and Employment, Inc. under programs of the federal government for the year ended June 30, 2024. 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 Berkshire Training and Employment, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Berkshire Training and Employment, Inc.
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 allowable or are limited as to reimbursement.
Berkshire Training and Employment, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Finding 2024-001
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.