FAC Explorer

Audit 55744

FY End
2022-06-30
Total Expended
$1.40M
Findings
6
Programs
9
Organization: Job Training & Employment Corporation (MA)
Year: 2022 Accepted: 2023-03-20
Auditor: Daniel Dennis & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59930 2022-001 - - G
59931 2022-001 - - G
59932 2022-001 - - G
636372 2022-001 - - G
636373 2022-001 - - G
636374 2022-001 - - G

Programs

ALN Program Spent Major Findings
17.278 Wia Dislocated Worker Formula Grants $376,928 Yes 1
17.259 Wia Youth Activities $332,797 Yes 1
17.207 Employment Service/wagner-Peyser Funded Activities $317,774 - 0
17.258 Wia Adult Program $300,326 Yes 1
17.225 Unemployment Insurance $30,545 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $15,052 - 0
17.801 Jobs for Veterans State Grants $10,855 - 0
21.019 Coronavirus Relief Fund $10,317 - 0
17.245 Trade Adjustment Assistance $506 - 0

Contacts

Name Title Type
EV7BME4L6TJ7 Judi Bricklin Auditee
5088626163 Kristoffer Lane Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: 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. 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, 2022. 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.

Finding Details

Finding 2022-001
2022-001 20% Program Expenditures for Youth Work Experience Federal Agency:Department of Labor Federal Programs: 17.259 Workforce Innovation Opportunity Act (WIOA) ? Youth Activities (Passed through MassHire Department of Career Services (MDCS)) Condition: The Federal earmarking requirement related to youth work experience program expenditures was not met. Criteria: Not less than 20 percent 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. Context: The WIOA youth activities youth work experience expenditures were 16.73% of the allocated funds to JTEC at June 30, 2022. Questioned Costs: None
Finding 2022-001
2022-001 20% Program Expenditures for Youth Work Experience Federal Agency:Department of Labor Federal Programs: 17.259 Workforce Innovation Opportunity Act (WIOA) ? Youth Activities (Passed through MassHire Department of Career Services (MDCS)) Condition: The Federal earmarking requirement related to youth work experience program expenditures was not met. Criteria: Not less than 20 percent 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. Context: The WIOA youth activities youth work experience expenditures were 16.73% of the allocated funds to JTEC at June 30, 2022. Questioned Costs: None
Finding 2022-001
2022-001 20% Program Expenditures for Youth Work Experience Federal Agency:Department of Labor Federal Programs: 17.259 Workforce Innovation Opportunity Act (WIOA) ? Youth Activities (Passed through MassHire Department of Career Services (MDCS)) Condition: The Federal earmarking requirement related to youth work experience program expenditures was not met. Criteria: Not less than 20 percent 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. Context: The WIOA youth activities youth work experience expenditures were 16.73% of the allocated funds to JTEC at June 30, 2022. Questioned Costs: None
Finding 2022-001
2022-001 20% Program Expenditures for Youth Work Experience Federal Agency:Department of Labor Federal Programs: 17.259 Workforce Innovation Opportunity Act (WIOA) ? Youth Activities (Passed through MassHire Department of Career Services (MDCS)) Condition: The Federal earmarking requirement related to youth work experience program expenditures was not met. Criteria: Not less than 20 percent 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. Context: The WIOA youth activities youth work experience expenditures were 16.73% of the allocated funds to JTEC at June 30, 2022. Questioned Costs: None
Finding 2022-001
2022-001 20% Program Expenditures for Youth Work Experience Federal Agency:Department of Labor Federal Programs: 17.259 Workforce Innovation Opportunity Act (WIOA) ? Youth Activities (Passed through MassHire Department of Career Services (MDCS)) Condition: The Federal earmarking requirement related to youth work experience program expenditures was not met. Criteria: Not less than 20 percent 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. Context: The WIOA youth activities youth work experience expenditures were 16.73% of the allocated funds to JTEC at June 30, 2022. Questioned Costs: None
Finding 2022-001
2022-001 20% Program Expenditures for Youth Work Experience Federal Agency:Department of Labor Federal Programs: 17.259 Workforce Innovation Opportunity Act (WIOA) ? Youth Activities (Passed through MassHire Department of Career Services (MDCS)) Condition: The Federal earmarking requirement related to youth work experience program expenditures was not met. Criteria: Not less than 20 percent 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. Context: The WIOA youth activities youth work experience expenditures were 16.73% of the allocated funds to JTEC at June 30, 2022. Questioned Costs: None