EIN: 593384516
UEI: GJ8ML6XGYGR6
Audited by: JAMES MOORE & CO., P.L.
Oversight agency: 17 [Department of Labor]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 1, 2026 (32 days from today).
What is a management decision? →In the current year, the Organization failed expend 20% or greater for Youth activity funds for paid and unpaid work experiences, expending 6.68%. Cause: The Organization did track the Youth activity funds for paid and unpaid work experiences throughout the year. However, the Organization did not meet the required percentage of 20% due to the Organization’s current year operations and allocations of expenditures for WIOA Youth needs. Effect: The Organization was not in compliance with the Earmarking requirements under the WIOA grant.
Show full finding ▾Hide full finding ▴2025-002 – WIOA Cluster Earmarking Noncompliance Information on the Federal Program: Assistance Listing Numbers 17.258, 17.259, and 17.278 Workforce Innovation and Opportunity Act Cluster, United States Department of Labor. Pass- Through Entity: Florida Department of Commerce. Award Numbers: WIA24, WIA25, WIY24, WIY25, WRS23, WID24, WIR24, WIS24, and WIS25. Compliance Requirements: Earmarking. Type of Finding: Single Audit Noncompliance. Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the WIOA Cluster, Local Areas: "2) 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)." Condition: In the current year, the Organization failed expend 20% or greater for Youth activity funds for paid and unpaid work experiences, expending 6.68%. Cause: The Organization did track the Youth activity funds for paid and unpaid work experiences throughout the year. However, the Organization did not meet the required percentage of 20% due to the Organization’s current year operations and allocations of expenditures for WIOA Youth needs. Effect: The Organization was not in compliance with the Earmarking requirements under the WIOA grant.
2025-002 – WIOA Cluster Earmarking Noncompliance CSC Management was aware of the issue regarding required expenditure rates of Youth activity funds for paid and unpaid work experiences. During the program year CSC was awarded significant additional Youth funding. This unexpected award of funds received after the initial budget was approved resulted in late development of the necessary work experience activities. This was compounded by lower-than-expected enrollments in the program that was developed and thus less cost allocation to the work experience expenditures. CSC Management is working to develop a youth work experience program that can be quickly expanded if additional funding is received in the future.
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. 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 Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
Show full finding ▾Hide full finding ▴Finding 2023-001: Administrative Expense 10% Earmarking Requirements Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIA22, WIA23, WIY22, WIY23, WID22. 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 Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within state allocations: “A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area.” Cause: The amount spent for administrative costs was 10.73 percent, which is greater than the 10.00 percent allowed. Effect: CareerSource Chipola did not meet the earmarking requirements under this provision. Recommendation: We recommend that CareerSource Chipola maintain administrative costs in accordance with these statutes.
2023-01 1: Administrative Expense 10% Earmarking Requirements Late program year changes to staff time allocation due to a need to increased emphasis on the youth program caused a change in overall cost allocation percentages. This change occurred too late in the year to offset and caused the issue. CSC staff will closely monitor the administrative costs as we move forward and work to prevent late program changes that shift costs.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
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.
Show full finding ▾Hide full finding ▴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.
In an effort to meet the expenditure requirements CareerSource Chipola will direct staff to spend more time on work experience for youth which will have the impact through cost allocation of raising the across the board expenditure on work experience.
2021-001
FAC accepted this audit on April 1, 2022 — management decision was due October 1, 2022.
Finding 2021-001: Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIS19, WIS20, WIA20, WIY20, WID20. 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.
Show full finding ▾Hide full finding ▴Finding 2021-001: Affected Program: Assistance Listing #17.258, 17.259, 17.278 WIOA Cluster. Award Numbers: WIS19, WIS20, WIA20, WIY20, WID20. 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.
In an effort to meet the expenditure requirements CareerSource Chipola will direct staff to spend more time on work experience for youth which will have the impact through cost allocation of raising the across the board expenditure on work experience.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on April 7, 2020 — management decision was due October 7, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on March 12, 2017 — management decision was due September 12, 2017.
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