EIN: 593391587
UEI: JVBAUAV8MZE6
Audited by: JAMES MOORE & CO., P.L.
Oversight agency: 17 [Department of Labor]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 17, 2025. 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 17, 2025 (354 days ago).
What is a management decision? →2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY23 or FY24. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
Show full finding ▾Hide full finding ▴2024-005 WIOA Cluster – Subrecipient Financial Monitoring (Second year repeat comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2024, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY23 or FY24. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2024. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
2024-005 – WIOA Cluster – Subrecipient Financial Monitoring This finding recommends the Organization completes subrecipient financial monitoring for FY24 for the WIOA cluster to comply with the grant compliance requirements, to implement additional controls over subrecipient monitoring going forward, and to verify that subrecipients get all required audits completed. The Organization is working toward completing this subrecipient financial monitoring and will continue to improve controls in this area during FY25 after the consolidation.
2023-004
FAC accepted this audit on June 13, 2024 — management decision was due December 13, 2024.
2023-004 WIOA Cluster – Subrecipient Financial Monitoring (New comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2023, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY22 or FY23. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2023. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
Show full finding ▾Hide full finding ▴2023-004 WIOA Cluster – Subrecipient Financial Monitoring (New comment) Criteria: During our audit, we noted that subrecipient financial monitoring was not completed during the year ended June 30, 2023, for all subrecipients of the WIOA Cluster. Additionally, two subrecipients did not have required audits completed in either FY22 or FY23. Condition and Context: Per compliance requirements of the grant program, subrecipient financial monitoring is required to be completed each year. Cause: Due to the continued transition between personnel in the current fiscal year, subrecipient financial monitoring reports were not completed for the WIOA Cluster during the year ended June 30, 2023. Effect: Insufficient internal controls over the completion of subrecipient financial monitoring requirements and noncompliance with grant requirements. Recommendation: We recommend subrecipient financial monitoring is completed for all subrecipients to meet grant compliance requirements, we recommend verifying that subrecipients have all required audits completed, and we recommend implementing additional internal controls over this area to avoid similar occurrences going forward.
2023-004 – WIOA Cluster – Subrecipient Financial Monitoring This finding recommends the Organization completes subrecipient financial monitoring for FY23 for the WIOA cluster to comply with the grant compliance requirements, to implement additional controls over subrecipient monitoring going forward, and to verify that subrecipients get all required audits completed. The Organization is working toward completing this subrecipient financial monitoring and will continue to improve controls in this area during FY24.
FAC accepted this audit on January 31, 2023 — management decision was due July 31, 2023.
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.
FAC accepted this audit on November 16, 2017 — management decision was due May 16, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 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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