FAC Explorer

Audit 78627

FY End
2022-06-30
Total Expended
$2.82M
Findings
8
Programs
9
Organization: Chipola Regional Workforce Developmental Board, Inc. (FL)
Year: 2022 Accepted: 2023-03-30
Auditor: James Moore & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
88144 2022-001 - Yes G
88145 2022-001 - Yes G
88146 2022-001 - Yes G
88147 2022-001 - Yes G
664586 2022-001 - Yes G
664587 2022-001 - Yes G
664588 2022-001 - Yes G
664589 2022-001 - Yes G

Programs

ALN Program Spent Major Findings
17.278 Wia Dislocated Worker Formula Grants $232,658 Yes 0
93.558 Temporary Assistance for Needy Families $135,743 - 0
17.258 Wia Adult Program $44,490 Yes 0
17.259 Wia Youth Activities $44,490 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $40,189 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $20,254 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $17,149 - 0
17.801 Jobs for Veterans State Grants $4,418 - 0
17.225 Unemployment Insurance $2,797 - 0

Contacts

Name Title Type
GJ8ML6XGYGR6 Sara Johnson Auditee
8506332732 James Halleran 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the Federal award activity ofChipola Regional Workforce Development Board, Inc. (CareerSource Chipola) and is presented on theaccrual basis of accounting. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of, the financial statements.

Finding Details

Finding 2022-001
Finding 2022-001: Youth Work Experience Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA21, WIA22, WIS20, WIS21, WIY21, WIY22, WID21, WIR22, WRS21. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Section 129 (c)(4), WIOA, 128 Stat. 1510: ?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.? Cause: The amount spent to provide paid and unpaid work experiences was less than 20 percent. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola seek a waiver for this requirement if unable to meet this provision or provide more paid and unpaid work experiences required to meet this provision.
Finding 2022-001
Finding 2022-001: Youth Work Experience Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA21, WIA22, WIS20, WIS21, WIY21, WIY22, WID21, WIR22, WRS21. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Section 129 (c)(4), WIOA, 128 Stat. 1510: ?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.? Cause: The amount spent to provide paid and unpaid work experiences was less than 20 percent. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola seek a waiver for this requirement if unable to meet this provision or provide more paid and unpaid work experiences required to meet this provision.
Finding 2022-001
Finding 2022-001: Youth Work Experience Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA21, WIA22, WIS20, WIS21, WIY21, WIY22, WID21, WIR22, WRS21. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Section 129 (c)(4), WIOA, 128 Stat. 1510: ?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.? Cause: The amount spent to provide paid and unpaid work experiences was less than 20 percent. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola seek a waiver for this requirement if unable to meet this provision or provide more paid and unpaid work experiences required to meet this provision.
Finding 2022-001
Finding 2022-001: Youth Work Experience Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA21, WIA22, WIS20, WIS21, WIY21, WIY22, WID21, WIR22, WRS21. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Section 129 (c)(4), WIOA, 128 Stat. 1510: ?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.? Cause: The amount spent to provide paid and unpaid work experiences was less than 20 percent. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola seek a waiver for this requirement if unable to meet this provision or provide more paid and unpaid work experiences required to meet this provision.
Finding 2022-001
Finding 2022-001: Youth Work Experience Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA21, WIA22, WIS20, WIS21, WIY21, WIY22, WID21, WIR22, WRS21. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Section 129 (c)(4), WIOA, 128 Stat. 1510: ?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.? Cause: The amount spent to provide paid and unpaid work experiences was less than 20 percent. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola seek a waiver for this requirement if unable to meet this provision or provide more paid and unpaid work experiences required to meet this provision.
Finding 2022-001
Finding 2022-001: Youth Work Experience Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA21, WIA22, WIS20, WIS21, WIY21, WIY22, WID21, WIR22, WRS21. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Section 129 (c)(4), WIOA, 128 Stat. 1510: ?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.? Cause: The amount spent to provide paid and unpaid work experiences was less than 20 percent. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola seek a waiver for this requirement if unable to meet this provision or provide more paid and unpaid work experiences required to meet this provision.
Finding 2022-001
Finding 2022-001: Youth Work Experience Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA21, WIA22, WIS20, WIS21, WIY21, WIY22, WID21, WIR22, WRS21. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Section 129 (c)(4), WIOA, 128 Stat. 1510: ?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.? Cause: The amount spent to provide paid and unpaid work experiences was less than 20 percent. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola seek a waiver for this requirement if unable to meet this provision or provide more paid and unpaid work experiences required to meet this provision.
Finding 2022-001
Finding 2022-001: Youth Work Experience Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA21, WIA22, WIS20, WIS21, WIY21, WIY22, WID21, WIR22, WRS21. Compliance Requirements: Matching, Level of Effort, Earmarking. Condition and Criteria: Chipola Regional Workforce Development Board, Inc. d/b/a CareerSource Chipola (CareerSource Chipola) is required to meet the following earmarking requirement per Section 129 (c)(4), WIOA, 128 Stat. 1510: ?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.? Cause: The amount spent to provide paid and unpaid work experiences was less than 20 percent. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola seek a waiver for this requirement if unable to meet this provision or provide more paid and unpaid work experiences required to meet this provision.