FAC Explorer

Audit 380896

FY End
2025-06-30
Total Expended
$2.91M
Findings
1
Programs
8
Organization: Job Training & Employment Corporation (MA)
Year: 2025 Accepted: 2026-01-12
Auditor: DANIEL DENNIS AND COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168775 2025-001 Material Weakness Yes G

Programs

ALN Program Spent Major Findings
17.259 WIOA YOUTH ACTIVITIES $1.16M Yes 1
17.258 WIOA ADULT PROGRAM $724,399 Yes 0
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $630,916 Yes 0
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $258,856 Yes 0
17.225 UNEMPLOYMENT INSURANCE $75,434 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $31,399 Yes 0
17.801 JOBS FOR VETERANS STATE GRANTS $19,419 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $7,812 Yes 0

Contacts

Name Title Type
EV7BME4L6TJ7 Judith Moreau Auditee
5088626163 Kristoffer Lane Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Job Training and Employment Corporation (JTEC), 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 JTEC, it is not intended to and does not present the financial position, changes in net assets or cash flows of JTEC.
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. JTEC has elected not to use the 10% de minimums indirect cost rate allowed under the Uniform Guidance. Instead, JTEC has used a negotiated indirect cost rate.
There were no pass-through federal awards made to subrecipients by JTEC during 2024.

Finding Details

Finding 2025-001
Condition: The Federal earmarking requirement related to youth work experience program expenditures was not met. Criteria: 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). Cause: Youth enrollment and participation in the program was low. Effect: The 20% minimum of WIOA youth funds were not expended for the specified grant purpose. Context: The WIOA FY24 youth activities youth work experience expenditures were 18% of the allocated funds to JTEC at June 30, 2025. Questioned Costs: None Recommendation: We recommend that management develop a plan to entice the youth workers to join the program so that they can meet the program compliance requirement. Management Response: Management agrees with the finding. See management’s attached corrective action plan. 2024-001 20% Program Expenditures for Youth Work Experience Condition The Federal earmarking requirement related to youth work experience program expenditures was not met. Status A similar issue was noted in the fiscal year 2023 audit. Management has begun the implementation of the corrective action and expects the plan to be completed in fiscal year 2026. See finding 2025-001 on the schedule of findings and questioned costs.