FAC Explorer

Audit 56714

FY End
2022-06-30
Total Expended
$1.31M
Findings
6
Programs
10
Organization: Masshire North Central Workforce Board, Inc. (MA)
Year: 2022 Accepted: 2023-01-26
Auditor: Daniel Dennis and Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61334 2022-001 - - G
61335 2022-001 - - G
61336 2022-001 - - G
637776 2022-001 - - G
637777 2022-001 - - G
637778 2022-001 - - G

Programs

ALN Program Spent Major Findings
17.259 Wia Youth Activities $349,126 Yes 1
17.278 Wia Dislocated Worker Formula Grants $256,194 Yes 1
21.019 Covid-19 Coronavirus Relief Fund $189,768 - 0
17.245 Trade Adjustment Assistance $126,304 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $112,353 - 0
17.225 Unemployment Insurance $100,285 - 0
17.258 Wia Adult Program $83,151 Yes 1
12.630 Basic, Applied, and Advanced Research in Science and Engineering $64,065 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $14,586 - 0
17.801 Jobs for Veterans State Grants $10,267 - 0

Contacts

Name Title Type
SLRBKDH2VLD5 Jeff Roberge Auditee
9785341023 Michael Driscoll Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (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: Y Rate Explanation: MassHire North Central Workforce Board, Inc. (the Organization) has elected to use the 10% de minimums indirect cost rate allowed under the Uniform Guidance. The Schedule includes the federal award activity of the Organization, 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.

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 due to the current economic conditions. Effect: The 20% minimum of WIOA youth funds were not expended. Context: The WIOA youth activities youth work experience expenditures were 15% of the allocated funds to the Organization at June 30, 2022. 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. It is the firm belief by MNCWB that the identified finding is a direct result of the impact to service delivery and fund expenditure caused by the COVID-19 pandemic. The COVID-19 pandemic has created significant challenges for the entire workforce development system and therefore fund utilization during the FY22 review period was significantly impacted. See management?s attached corrective action plan.
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 due to the current economic conditions. Effect: The 20% minimum of WIOA youth funds were not expended. Context: The WIOA youth activities youth work experience expenditures were 15% of the allocated funds to the Organization at June 30, 2022. 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. It is the firm belief by MNCWB that the identified finding is a direct result of the impact to service delivery and fund expenditure caused by the COVID-19 pandemic. The COVID-19 pandemic has created significant challenges for the entire workforce development system and therefore fund utilization during the FY22 review period was significantly impacted. See management?s attached corrective action plan.
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 due to the current economic conditions. Effect: The 20% minimum of WIOA youth funds were not expended. Context: The WIOA youth activities youth work experience expenditures were 15% of the allocated funds to the Organization at June 30, 2022. 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. It is the firm belief by MNCWB that the identified finding is a direct result of the impact to service delivery and fund expenditure caused by the COVID-19 pandemic. The COVID-19 pandemic has created significant challenges for the entire workforce development system and therefore fund utilization during the FY22 review period was significantly impacted. See management?s attached corrective action plan.
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 due to the current economic conditions. Effect: The 20% minimum of WIOA youth funds were not expended. Context: The WIOA youth activities youth work experience expenditures were 15% of the allocated funds to the Organization at June 30, 2022. 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. It is the firm belief by MNCWB that the identified finding is a direct result of the impact to service delivery and fund expenditure caused by the COVID-19 pandemic. The COVID-19 pandemic has created significant challenges for the entire workforce development system and therefore fund utilization during the FY22 review period was significantly impacted. See management?s attached corrective action plan.
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 due to the current economic conditions. Effect: The 20% minimum of WIOA youth funds were not expended. Context: The WIOA youth activities youth work experience expenditures were 15% of the allocated funds to the Organization at June 30, 2022. 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. It is the firm belief by MNCWB that the identified finding is a direct result of the impact to service delivery and fund expenditure caused by the COVID-19 pandemic. The COVID-19 pandemic has created significant challenges for the entire workforce development system and therefore fund utilization during the FY22 review period was significantly impacted. See management?s attached corrective action plan.
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 due to the current economic conditions. Effect: The 20% minimum of WIOA youth funds were not expended. Context: The WIOA youth activities youth work experience expenditures were 15% of the allocated funds to the Organization at June 30, 2022. 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. It is the firm belief by MNCWB that the identified finding is a direct result of the impact to service delivery and fund expenditure caused by the COVID-19 pandemic. The COVID-19 pandemic has created significant challenges for the entire workforce development system and therefore fund utilization during the FY22 review period was significantly impacted. See management?s attached corrective action plan.