EIN: 330660504
UEI: N6R6B49BSGK7
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 23, 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 October 23, 2026 (63 days from today).
What is a management decision? →Federal Program WIOA Cluster – Assistance Listing Number 17.258, 17.259, 17.278 American Rescue Plan Act (ARPA) – Assistance Listing Number 21.027 Criteria WIOA: The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards.Part 3 of the compliance supplement requires this reporting at $30,000. ARPA: The grant agreement with the pass-through agency states that monthly reports must be submitted to the agency by the 15th day following the end of each month. Condition WIOA: During the audit, we noted reporting of subaward information to FSRS was not performed. ARPA: During the audit, we noted several monthly reports were sent to the granting agency after the deadline. Cause The entity did not have sufficient controls in place to ensure reporting was completed in the required timeframe. Effect The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Recommendation We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines. Context/Sampling WIOA: During the audit, auditor requested a sample of required FSRS reporting for three subrecipients and was unable to obtain the required reporting. ARPA: During the audit, we evaluated a haphazardly selected sample of 4 monthly reports. Three of these reports were found to have been sent to the granting agency after the deadline.
Effective March 1, 2026, the San Diego Workforce Partnership will incorporate the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) reporting deadline into the Month‑End Schedule. The activities outlined in this schedule help ensure that all required financial data is captured, reviewed, and reported in a timely and complete manner. The Accounting Manager will oversee the operational steps required to meet FSRS reporting deadlines, while the Chief Financial Officer (CFO) will provide overall oversight to ensure that these procedures are consistently followed and that internal control expectations are met. Effective March 1, 2026, to address the delay in submission of monthly reports for the ARPA grant to the pass-through agency, the San Diego Workforce Partnership is implementing strengthened internal controls and workflow procedures to ensure all required reports are submitted by the 15th day following the end of each month, as stipulated in the grant agreement.
2023-002
Federal Program WIOA Cluster – Assistance Listing Number 17.258, 17.259, 17.278 Criteria The requirements per Part 4 of the compliance supplement states that a minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth. Condition During the audit, we noted the 75 percent minimum requirement was not met. Cause The entity did not have sufficient controls in place to ensure that expenditure requirement was met or to submit a waiver to bring the requirement down. Effect The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Recommendation We recommend the entity implement a tracking system to remind staff of the various expenditure requirements. Context/Sampling During the audit, we obtained support for expenditures incurred for youth out-of-school that were at 66%. The partnership previously submitted a waiver WIOA Section 129(a)(4)(A) for Program Year 2022-2023 to bring the out-of-school expenditure requirement from 75% to 50%, but did not do so for the fiscal year under audit.
Effective July 1, 2025, the San Diego Workforce Partnership (SDWP) will strengthen its internal controls to ensure compliance with the WIOA Youth Out‑of‑School Youth (OSY) expenditure requirement. SDWP recognizes that the 75 percent minimum Out of School Youth (OSY) expenditure requirement was not met during the audit period. This resulted from insufficient monitoring controls, the absence of a systematic process to track spending progress, and the failure to pursue and obtain an approved waiver to reduce the requirement to the allowable 50 percent minimum. To address this finding, SDWP is implementing an enhanced expenditure tracking and monitoring system that will include: • A monthly OSY expenditure report that reconciles budget‑to‑actual spending and highlights progress toward the requirement. • A review process requiring the Programs Manager to validate monthly OSY compliance reports. • Quarterly financial compliance reviews conducted by the CFO to ensure timely corrective action if spending trends indicate potential noncompliance. • An annual review process will be established to determine whether submission of a waiver is applicable, including the preparation and formal review of any required waiver documentation. The WIOA Out of School Youth Waiver Application for FY25–26 has been completed and will be incorporated into this annual review process moving forward. The Accounting Manager will be responsible for maintaining the tracking system, performing monthly reviews, and coordinating with program staff to ensure expenditures align with federal requirements. The Chief Financial Officer (CFO) will provide oversight, verify compliance during quarterly reviews, and ensure that policies and procedures are adhered to.
Criteria Under 2 CFR 200.332(b), pass-through entities must provide specific information to subrecipients at the time of subaward, including at minimum the Assistance Listing number and title, Federal Award Identification, Subaward Period of Performance, Total amount of Federal funds, name of Federal agency, indirect cost rate, and all applicable Federal statutes, regulations, and the terms and conditions of the Federal award, among other elements. Condition The auditee, acting as a pass-through entity, did not inform subrecipients of the required information at the time of subaward. Cause The entity did not have sufficient controls in place to ensure that all required information under Uniform Guidance were communicated to subrecipients at the time of the award. Effect Subrecipients may be unaware of key Federal requirements, which can increase the risk of noncompliance with allowable costs, reporting, and audit requirements. Questioned Costs No questioned costs. Recommendation We recommend the entity implement a process to perform subrecipient vs. contractor determinations for organizations it engages with using federal funding, and ensure the appropriate language required by Uniform Guidance is included in the agreement. Context/Sampling During the audit, we examined agreements with two other entities that the auditee contracted with to perform program activities.
SDWP acknowledges the requirement under 2 CFR 200.332(b) to provide specified Federal award information to subrecipients at the time of subaward. During the audit period, certain required elements (including Assistance Listing information, Federal Award Identification Number, and other required data elements) were not consistently included in subaward agreements at the time of issuance. This condition was primarily due to the absence of a standardized subaward agreement template and checklist to ensure all required elements under Uniform Guidance were included and communicated to subrecipients at the time of subaward. To address this finding, effective April 1, 2026, the Contract Manager will include all required data elements in a standardized subaward agreement template, confirm source of funding for each subaward, and include required data elements in all applicable subaward agreements.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 2024. 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 January 31, 2025, which was (567 days ago).
What is a management decision? →Federal Program: CAREER Dislocated Worker Grant – Assistance Listing Number 17.277. Criteria: The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at $30,000. Condition: During the audit, we noted reporting of subaward information to FSRS was not performed. Cause: The entity did not have sufficient controls in place to ensure FSRS reporting was completed in the required timeframe. Effect: The entity could jeopardize future grant funding due to program noncompliance. Question Costs: No questioned costs. Recommendation: We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.
REPORTING: Noncompliance Federal Program CAREER Dislocated Worker Grant – Assistance Listing Number 17.277 Auditor’s Notes The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting. During the audit, we noted reporting of subaward information to FSRS was not performed. The entity did not have controls in place to ensure FSRS reporting was completed in the required timeframe. This is not a repeat finding. The entity could jeopardize future grant funding due to program noncompliance. Management’s Response San Diego Workforce Partnership has included the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) reporting deadline to its Month End Schedule. The various activities in this schedule ensure that we have captured necessary components of reporting financial data on a timely and complete basis. This is in effect as of July 1, 2024. The Accounting Manager and VP of Finance will be responsible for ensuring this system is followed.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2023. 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 September 28, 2023, which was (1058 days ago).
What is a management decision? →2022-001 ? Internal Controls over Filing Reports to Grantors (Previously reported as 2021-001) Significant Deficiency Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 COVID-19 Employment Recovery National Dislocated Worker Grant ? Assistance Listing Number 17.277 Criteria An effective system of internal controls over compliance is required to ensure that grants are being administered properly. That system includes sufficient review and approval of significant aspects of the grant throughout the life of the grant. Condition During the fiscal year 2021 and 2022 audits, we noted several instances where reports were filed prior to appropriate review and approval. Given that the fiscal year 2021 audit was not issued until late-September 2022, corrective actions were not implemented until after fiscal year end. Cause Due to the lack of timely review and approval, various reports had to be amended and resubmitted to the granting agency, causing delays in the submission of subsequent reports. Effect SDWP could jeopardize future funding due to remittance of incorrect information to grantors. Questioned Costs No questioned costs. Recommendation We recommend SDWP implement a consistent system of review and approval for all reports prior to the submission deadlines. Management?s Response See Corrective Action Plan.
2022 001 Internal Controls over Filing Reports to Grantors Significant Deficiency Federal Program WIOA Cluster Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid 19 Employment Recovery Assistance Listing Number 17.277 Auditor's Notes An effective system of internal controls over compliance is required to ensure that grants are being administered properly. That system includes sufficient review and approval of significant aspects of the grant throughout the life of the grant. During the FY 2021 and 2022 audits, we noted several instances where reports were filed prior to appropriate review and approval. Given that the FY 2021 audit was not issued until late September 202 , this was a known issue during FY 2022 and will remain a finding in the current year. Due to the lack of timely review and approval, various reports had to be amended and resubmitted to the granting agency, causing delays in the submission of subsequent reports. Management's Response San Diego Workforce Partnership has revised our reporting to include the following data: Preparer Name, Preparer Date, Reviewer Name and Reviewer Date. The reports are reviewed by Management prior to submission with data elements documented and saved on our Sharepoint. A proper review process will help ensure data is complete and accurate, minimizing the need for modifications, revisions and submission of incorrect information. This is in effect as of Sept 30, 2022. The Controller and VP of Finance will be responsible in ensuring this system is followed.
2021-001
2022-002 ? Untimely Submission of Monthly and Quarterly Reports (Previously reported as 2021-002) Noncompliance Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 COVID-19 Employment Recovery National Dislocated Worker Grant ? Assistance Listing Number 17.277 Criteria Per EDD Directive WSD19-05, monthly and quarterly reports are to be submitted by the 20th of the month following the end of each reporting period. Condition During the fiscal years 2021 and 2022 audits, we noted various reports for the WIOA Cluster and the COVID-19 Employment Recovery National Dislocated Worker Grant were not submitted by the required date. Given that the fiscal year 2021 audit was not issued until late-September 2022, corrective actions were not implemented until after fiscal year end. Cause Due to the deficiencies in internal control noted in finding 2022-001, various reports were submitted after the reporting deadlines. Effect SDWP could jeopardize future funding due to the delays in reporting. Questioned Costs No questioned costs. Recommendation We recommend SDWP implement a system to ensure that reports are provided to management in a timely manner for review and approval so that reporting deadlines can be met. Management?s Response See Corrective Action Plan.
2022 002 Untimely Submission of Monthly and Quarterly Reports Noncompliance Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid 19 Employment Recovery Assistance Listing Number 17.277 Auditor's Notes Per EDD Directive WSD19 05, monthly and quarterly reports are to be submitted by the 20th of the month following the end of each reporting period. During the FY 2021 and 2022 audits, we noted various reports for the WIOA Cluster and WIOA Covid 19 Employment Recovery were not submitted by the required date. Given that the FY 2021 audit was not issued until late September 202 , this was a known issue during FY 2022 and will remain a finding in the current year. Management's Response San Diego Workforce Partnership has incorporated a Month End Schedule identifying processing deadlines and due dates. This schedule includes reporting deadlines for EDD. The various activities in the schedule will help ensure that we have captured all the necessary components to report our financial data on a timely basis. This is in effect as of Sept 30, 2022. The Controller and VP of Finance will be responsible in ensuring this system is followed.
2021-002
2022-003 ? Internal Controls over Cash Draws (Previously reported as 2021-003) Material Weakness Federal Program COVID-19 Employment Recovery National Dislocated Worker Grant ? Assistance Listing Number 17.277 Criteria An effective system of internal controls over compliance is required to ensure that grants are being administered properly. This includes a system to ensure that invoices for each program are being reimbursed by the correct granting agency and for the correct grant. Condition During the fiscal year 2021 audit, we noted instances where invoices that were reimbursed by a program were subsequently moved to another fund due to a correction of an error. When this occurs, the expense is moved to the other fund, and cash is reimbursed to the initial fund, however, the funds that were drawn down in error are not being remitted back to the granting agency. Rather, the excess funds are held and applied to subsequent invoices that are to be reimbursed by that program, reducing the reimbursements by the amounts of excess cash held. Given that the fiscal year 2021 audit was not issued until late-September 2022, corrective actions were not implemented until after fiscal year end. Cause These instances were likely due to the nature of the very short turnaround time between paying the invoices and requesting cash reimbursements, as well as experiencing turnover in key personnel during the year. Effect SDWP could request reimbursements for potentially unallowable expenses for the program leading to potentially having to repay the granting agency for funds requested in error. Questioned Costs Cannot be determined. Recommendation We recommend SDWP implement a system to identify when these instances have occurred and track funds that are required to be remitted back to the granting agency. Management?s Response See Corrective Action Plan.
2022 003 - Internal Controls over Cash Draws Material Weakness Federal Program WIOA Covid 19 Employment Recovery - Assistance Listing Number 17.277 Auditor's Notes An effective system of internal controls over compliance is required to ensure that grants are being administered properly. This includes a system to ensure that invoices for each program are being reimbursed by the correct granting agency and for the correct grant. During the FY 2021 audit, we noted instances where invoices that were reimbursed by a program were subsequently moved to another fund due to a correction of an error. When this occurs, the expense is moved to the other fund, and cash is reimbursed to the initial fund, however, the funds that were drawn down in error are not being remitted back to the granting agency. Rather, the excess funds are held and applied to subsequent invoices that are to be reimbursed by that program, reducing the reimbursements by the amounts of excess cash held. Given that the FY 2021 audit was not issued until late September 202 , this was a known issue during FY 2022 and will remain a finding in the current year. Management's Response San Diego Workforce Partnership conducts a thorough review of invoices and will monitor reclasses to ensure they are being placed in the appropriate funds and not resulting in any excess funding. Once identified, we will assess the balance, report to the proper authorities and remit as required. This is in effect as of Sept 30, 2022. The Controller and VP of Finance will be responsible in ensuring this system is followed.
2021-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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 March 29, 2023, which was (1241 days ago).
What is a management decision? →2021-001 ? Internal Controls over Filing Reports to Grantors Significant Deficiency Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid-19 Employment Recovery ? Assistance Listing Number 17.277 Criteria An effective system of internal controls over compliance is required to ensure that grants are being administered properly. That system includes sufficient review and approval of significant aspects of the grant throughout the life of the grant. Condition During the audit we noted several instances where reports were filed prior to appropriate review and approval. Cause Due to the lack of timely review and approval, various reports had to be amended and resubmitted to the granting agency, causing delays in the submission of subsequent reports. Effect SDWP could jeopardize future funding due to remittance of incorrect information to grantors. Questioned Costs No questioned costs. Recommendation We recommend SDWP implement a consistent system of review and approval for all reports prior to the submission deadlines. Management?s Response See Corrective Action Plan.
2021-001 ? Internal Controls over Filing Reports to Grantors Significant Deficiency Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid-19 Employment Recovery ? Assistance Listing Number 17.277 Auditor?s Notes In order to ensure that grants are being administered properly, an effective system of internal controls over compliance is required. This includes sufficient review and approval of significant aspects of the grant throughout the life of the grant. During the audit, we noted several instances where reports were filed prior to appropriate review. Due to the lack of review, various reports had to be modified and resubmitted to the granting agency, causing delays in the submission of subsequent reports. SDWP could jeopardize future funding due to submittal of incorrect information. We recommend SDWP implement a consistent system of review for all reports prior to the submission deadlines. Management?s Response San Diego Workforce Partnership has revised our reporting to include the following data: Preparer Name, Preparer Date, Reviewer Name and Reviewer Date. The reports are reviewed by Management prior to submission with data elements documented and saved on our Sharepoint. A proper review process will help ensure data is complete and accurate, minimizing the need for modifications, revisions and submission of incorrect information. This is in effect as of Sept 30, 2022. The Accounting Manager and VP of Finance will be responsible in ensuring this system is followed.
2021-002 ? Untimely Submission of Monthly and Quarterly Reports Noncompliance Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid-19 Employment Recovery ? Assistance Listing Number 17.277 Criteria Per EDD Directive WSD19-05, monthly and quarterly reports are to be submitted by the 20th of the month following the end of each reporting period. Condition During the audit, we noted 10 reports for the WIOA Cluster and 1 report for WIOA Covid-19 Employment Recovery were not submitted by the required date. Cause Due to the deficiencies in internal control noted in finding 2021-001, various reports were submitted after the reporting deadlines. Effect SDWP could jeopardize future funding due to the delays in reporting. Questioned Costs No questioned costs. Recommendation We recommend SDWP implement a system to ensure that reports are provided to management in a timely manner for review and approval so that reporting deadlines can be met. Management?s Response See Corrective Action Plan.
2021-002 ? Untimely Submission of Monthly and Quarterly Reports Noncompliance Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid-19 Employment Recovery ? Assistance Listing Number 17.277 Auditor?s Notes Per EDD Directive WSD19-05, monthly and quarterly reports are to be submitted by the 20th of the month following the end of each reporting period. During the audit, we noted 10 reports for the WIOA Cluster and 1 report for WIOA Covid-19 Employment Recovery were not submitted by the required date. Due to the deficiencies in internal control noted in finding 2021-001, various reports were submitted after the reporting deadlines. SDWP could jeopardize future funding due to the delays in reporting. We recommend SDWP implement a system to ensure that reports are provided to management in a timely manner so that reporting deadlines can be met. Management?s Response San Diego Workforce Partnership has incorporated a Month End Schedule identifying processing details and due dates. This schedule includes reporting deadlines for EDD. The various activities in the schedule will help ensure that we have captured all the necessary components to report our financial data accurately and on a timely basis. This is in effect as of Sept 30, 2022. The Accounting Manager and VP of Finance will be responsible in ensuring this system is followed.
2021-003 ? Internal Controls over Cash Draws Material Weakness Federal Program WIOA Covid-19 Employment Recovery ? Assistance Listing Number 17.277 Criteria An effective system of internal controls over compliance is required to ensure that grants are being administered properly. This includes a system to ensure that invoices for each program are being reimbursed by the correct granting agency and for the correct grant. Condition During the audit, we noted instances where invoices that were reimbursed by a program were subsequently moved to another fund due to a correction of an error. When this occurs, the expense is moved to the other fund, and cash is reimbursed to the initial fund, however, the funds that were drawn down in error are not being remitted back to the granting agency. Rather, the excess funds are held and applied to subsequent invoices that are to be reimbursed by that program, reducing the reimbursements by the amounts of excess cash held. Cause These instances were likely due to the nature of the very short turnaround time between paying the invoices and requesting cash reimbursements, as well as experiencing turnover in key personnel during the year. Effect SDWP could request reimbursements for potentially unallowable expenses for the program leading to potentially having to repay the granting agency for funds requested in error. Questioned Costs Cannot be determined. Recommendation We recommend SDWP implement a system to identify when these instances have occurred and track funds that are required to be remitted back to the granting agency. Management?s Response See Corrective Action Plan.
2021-003 ? Internal Controls over Cash Draws Material Weakness Federal Program WIOA Covid-19 Employment Recovery ? Assistance Listing Number 17.277 Auditor?s Notes In order to ensure that grants are being administered properly, an effective system of internal controls over compliance is required. This includes a system to ensure that invoices for each program are being reimbursed by the correct granting agency. During the audit, it was brought to our attention that there are instances where invoices that have been reimbursed by a program may be subsequently moved to another fund due to a correction of an error. When this occurs, the expense is moved to the other fund, and cash is reimbursed to the initial fund, however the funds that were drawn down in error are not being remitted back to the granting agency. Rather, the now excess funds are held and applied to subsequent invoices that are to be reimbursed by that program, reducing the reimbursements by the amounts of excess cash held. The entity has a tight turnaround between paying the invoices and requesting reimbursements, in addition to having turnover in key staff over the past year, has led to these instances. SDWP could request reimbursements for potentially unallowable expenses for the program and have to potentially repay the granting agency for funds requested in error. We recommend SDWP implement a system to identify when these instances have occurred and track funds that are required to be remitted back to the granting agency. Management?s Response San Diego Workforce Partnership conducts a thorough review of invoices and will monitor reclasses to ensure they are being placed in the appropriate funds and not resulting in any excess funding. In the event that excess funding is identified, we will assess the balance, report to the proper authorities and remit as required. This is in effect as of Sept 30, 2022. The Accounting Manager and VP of Finance will be responsible in ensuring this system is followed.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2017. 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 September 27, 2017, which was (3250 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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