EIN: 042801117
UEI: EV7BME4L6TJ7
Audited by: Daniel Dennis and Company LLP
Oversight agency: 17 [Department of Labor]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 12, 2026 (52 days ago).
What is a management decision? →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.
Show full finding ▾Hide full finding ▴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.
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
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
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 youth activities youth work experience expenditures were 17% of the allocated funds to JTEC at June 30, 2024. 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.
Show full finding ▾Hide full finding ▴2024-001 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 % 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 youth activities youth work experience expenditures were 17% of the allocated funds to JTEC at June 30, 2024. 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.
JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC’s control. JTEC runs one of the many MassHire career centers in the state that struggled meeting this Federal requirement. In addition, JTEC communicated the issue to MDCS. JTEC has established a separate youth and testing center, designed to cater to the specific needs and preferences of youth participants. In addition to keeping in regular contact with school guidance departments and student support staff, JTEC’s youth counselor continues to connect with juvenile court and probation officers, and works with the department of transitional assistance young parent program staff to encourage referrals to JTEC’s youth programs. JTEC is running an aggressive schedule of digital marketing campaigns that target youth in our service delivery area. JTEC has contracted with various vendors for content and distribution of these campaigns. JTEC has also increased its youth work experience wage, and has revised its support services and incentives policy to make incentives for youth participation more appealing. Increasing awareness of the out of school youth services available, ensuring that the youth program design and implementation match the needs of youth in our area, and maintaining strong relationships in our referral networks is JTEC’s strategy to increase out of school youth enrollments and youth work experience participation.
2023-001
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
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 youth activities youth work experience expenditures were 15% of the allocated funds to JTEC at June 30, 2023. Questioned Costs: None Recommendation: We recommend that management come up with 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.
Show full finding ▾Hide full finding ▴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 youth activities youth work experience expenditures were 15% of the allocated funds to JTEC at June 30, 2023. Questioned Costs: None Recommendation: We recommend that management come up with 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.
Responsible Official Judith Bricklin, Chief Financial Officer Plan Detail JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC’s control. JTEC runs one of the many MassHire career centers in the state that struggled meeting this Federal requirement. In addition, JTEC communicated the issue to MDCS. JTEC has established a separate youth and testing center, designed to cater to the specific needs and preferences of youth participants. In addition to keeping in regular contact with school guidance departments and student support staff, JTEC’s youth counselor continues to connect with juvenile court and probation officers, and works with the department of transitional assistance young parent program staff to encourage referrals to JTEC’s youth programs. JTEC is running an aggressive schedule of digital marketing campaigns that target youth in our service delivery area. JTEC has contracted with various vendors for content and distribution of these campaigns. JTEC has also increased its youth work experience wage, and is in the process of revising its support services and incentives policy to make incentives for youth participation more appealing. Increasing awareness of the out of school youth services available, ensuring that the youth program design and implementation match the needs of youth in our area, and maintaining strong relationships in our referral networks is JTEC’s strategy to increase out of school youth enrollments and youth work experience participation. Anticipated Completion Date June 30, 2024
2022-001
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
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
Show full finding ▾Hide full finding ▴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
2022-001 20% Program Expenditures for Youth Work Experience Responsible Official Judith Bricklin, Chief Financial Officer Plan Detail JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC?s control. JTEC runs one of the many MassHire Career Centers in the state that struggled meeting this Federal requirement. In addition, JTEC communicated the issue to MDCS. With COVID-19 restrictions being lifted, JTEC is resuming monthly visits to area schools to present services and programs to guidance department and student support staff and is hosting an annual networking event in conjunction with the Cape and Islands School Counselor Association. JTEC will also host a networking event and presentation for leaders of social services agencies serving the local youth population, with on-site follow-up visits to these agencies. JTEC?s Youth Counselor is arranging quarterly presentations to Juvenile Court and Probation Officers and is working with DTA Young Parent Program staff to encourage referrals to JTEC?s Youth programs. JTEC will be hosting a youth networking ?Bowling Night? for prospective Out of School Youth participants and will be coordinating with school counselors to get invites distributed to former students as well as friends and family of current youth program participants. In addition, JTEC is producing videos to be featured on popular social media platforms, promoting Youth services offered. Increasing awareness of the Out of School Youth services available to the community via events and social media and building strong referral networks amongst schools and social service agencies is JTEC?s strategy to increase Out of School youth enrollments and youth work experience participation.
FAC accepted this audit on February 3, 2022 — management decision was due August 3, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
FAC accepted this audit on February 17, 2020 — management decision was due August 17, 2020.
FAC accepted this audit on May 13, 2019 — management decision was due November 13, 2019.
FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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