EIN: 830544860
UEI: YHLGY3JTKVA7
Audited by: UHY 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 March 27, 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 27, 2025 (339 days ago).
What is a management decision? →FAC accepted this audit on August 5, 2024 — management decision was due February 5, 2025.
FAC accepted this audit on May 14, 2024 — management decision was due November 14, 2024.
FAC accepted this audit on May 14, 2024 — management decision was due November 14, 2024.
Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences. During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2020 through July 31, 2021 Finding Type: Noncompliance Finding 2021-001, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, 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). Condition: Program Year 2019 WIOA Youth program did not meet the required 20% earmarking requirement to allocate 20% of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences. During the audit testing, the Program Year 2019 WIOA program failed to meet the 20% earmarking requirement. $472,891 was expected to be earmarked for the Youth Activity funds; however, the actual funds earmarked totaled $343,130. Questioned Costs: $129,761 Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG’s subrecipients were unable to meet the 20% earmarking requirement. Identification as a Repeat Finding, if Applicable: This is a repeat finding.Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients regarding the proper accounting of expenditures to ensure that all expenditures of Youth Funds meet the requirements for “paid and unpaid work experiences” can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management’s plan for corrective action.
MANAGEMENT’S CORRECTIVE ACTION PLANS Finding 2021-001: Noncompliance over Earmarking We agree with the auditors comments. Although much of the difficulty with establishing work-experience training for Youth was related to pandemic-driven restrictions on in-person work and slowdowns or freezes on hiring that were commonplace during the period July 1, 2020 through June 30, 2021, our progress in improving performance against that target show it can be possible. (To that effect, note that Youth PY20 Total Program Expenditures at June 30, 2021 were $763,817 and Work Experience was $169,009 = 22.13%). Effective April 27, 2021, the Report Cards used by Local Board staff to evaluate sub-grantees and communicate their successes and deficiencies was modified to add Work Experience expenditures and make it worth 10/25 points in the financial section towards their final score. This made WEX spending part of the review every month and conversation every quarter and made it impossible to score in the top tier without also meeting the WEX target, which is set at 25% for each service provider. Additional technical assistance was provided June 24, 2021 for all youth service providers, led by EPG’s Director, Program Performance & Data Quality to clarify the requirements and provide guidance on how programs might be realigned to increase their focus on work experience activities. EPG believes these efforts will be reflected in program performance in fiscal year 2022. The above corrective action plans have been confirmed by management of Employ Prince George's, Inc. __________________________________ Jeffrey Dufresne Chief Financial Officer
2020-003
FAC accepted this audit on May 10, 2021 — management decision was due November 10, 2021.
Program Year 2018 and 2019 WIOA Youth participants? files were not properly reviewed by management prior to enrollment in the program in accordance with 2 CFR 200 and per the Employ PG policies and procedures. ? During the audit testing, 7 out of 40 Program participants showed no evidence of managerial review prior to program enrollment. Questioned Costs: None identified. Context and Effect: The issues noted above create the potential for ineligible participants to be enrolled in the WIOA Youth program. Cause: Lack of application of policies and procedures regarding the enrollment process in the Youth program. Identification as a Repeat Finding, if Applicable: This is not a repeat finding.Recommendation: We recommend EPG consistently follow its policies and procedures in place to ensure applicants are eligible by verifying and maintaining documentation EPG?s internal files. We further recommend that EPG further develop and maintain controls to ensure that a clear record of the participant?s eligibility is documented within EPG?s internal records and is documented for each participant, to reduce the possibility of fraud and error. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management?s corrective action plan for planned corrective action.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2019 through July 31, 2020 Finding Type: Significant Deficiency Finding 2020-002: Eligibility Testing, WIOA Criteria: Uniform Guidance requires that non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. The characteristics of internal control are presented in the context of the components of internal control discussed in Internal Control ? Integrated Framework (COSO Report), published by the Committee of Sponsoring Organizations of the Treadway Commission. The COSO Report provides a framework for organizations to design, implement, and evaluate control that will facilitate compliance with the requirements of Federal laws, regulations, and program compliance requirements. Condition: Program Year 2018 and 2019 WIOA Youth participants? files were not properly reviewed by management prior to enrollment in the program in accordance with 2 CFR 200 and per the Employ PG policies and procedures. ? During the audit testing, 7 out of 40 Program participants showed no evidence of managerial review prior to program enrollment. Questioned Costs: None identified. Context and Effect: The issues noted above create the potential for ineligible participants to be enrolled in the WIOA Youth program. Cause: Lack of application of policies and procedures regarding the enrollment process in the Youth program. Identification as a Repeat Finding, if Applicable: This is not a repeat finding.Recommendation: We recommend EPG consistently follow its policies and procedures in place to ensure applicants are eligible by verifying and maintaining documentation EPG?s internal files. We further recommend that EPG further develop and maintain controls to ensure that a clear record of the participant?s eligibility is documented within EPG?s internal records and is documented for each participant, to reduce the possibility of fraud and error. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management?s corrective action plan for planned corrective action.
We agree with the auditors? comments. Effective July 1, 2020, EPG restructured the Youth Services Department of the Workforce Services Division, placing an increased focus on outcomes and compliance. Effective September 1, 2020, the Youth Services Department resumed managerial review as evidenced by the Director?s signature to demonstrate that participant eligibility has been verified.
Program Year 2018 and 2019 WIOA Youth programs did not meet the required 20 percent earmarking requirement to allocate 20 percent of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences. ? During the audit testing, both WIOA programs failed to meet the 20 percent earmarking requirement. Questioned Costs: None identified. Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG?s subrecipients were unable to meet the 20 percent earmarking requirement. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement as per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients the proper accounting of expenditures to ensure that all expenditures of Youth Funds that meets the requirements ?paid and unpaid work experiences? can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management?s corrective action plan for planned corrective action.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2019 through July 31, 2020 Finding Type: Noncompliance and Significant Deficiency Finding 2020-003, Earmarking Testing, WIOA Criteria: Uniform Guidance defines earmarking as requirements that specify the minimum and/or maximum amount or percentage of the program?s funding that must/may be used for specified activities, including funds provided to subrecipients. Earmarking may also be specified in relation to the types of participants covered. Per the WIOA cluster specific compliance requirements, for Youth Participants, 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: Program Year 2018 and 2019 WIOA Youth programs did not meet the required 20 percent earmarking requirement to allocate 20 percent of total Youth Activity funds, except for the local area expenditures for administration, for paid and unpaid work experiences. ? During the audit testing, both WIOA programs failed to meet the 20 percent earmarking requirement. Questioned Costs: None identified. Context and Effect: The issues noted above create the potential for funding to not be renewed for the WIOA grant if earmarking requirements are not adequately met in accordance with 2 CFR 200. Cause: Due to the economic and legal conditions created by COVID-19, EPG?s subrecipients were unable to meet the 20 percent earmarking requirement. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend EPG implements a more stringent monitoring process to ensure that the subrecipients are correctly meeting the 20% earmarking requirement as per the Compliance Supplement requirements. We also recommend that EPG trains and/or informs the subrecipients the proper accounting of expenditures to ensure that all expenditures of Youth Funds that meets the requirements ?paid and unpaid work experiences? can be reported as such. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management?s corrective action plan for planned corrective action.
We agree with the auditors? comments. Effective January 1, 2021, new statements of work have been sent to all external WIOA Title I Youth service providers increasing and clarifying the goals for Work Experience spending. EPG?s internal WIOA Title I Youth service provider, the Youth Services Department, operating within the Workforce Services Division, has had its statement of work drafted and submitted to the Prince George?s County Workforce Development Board in April of 2021. Effective March 2021, technical assistance will be provided to all WIOA Title I Youth service providers by EPG?s Program Performance and Data Management Department, in conjunction with the Finance Division, to ensure all service providers completely understand the goals and are capturing and reporting all relevant costs. Effective July 2021, service providers who are not meeting their WEX goals on a cumulative basis will receive more intensive technical assistance to help in achieving this goal and ultimately subject to progressive discipline. These steps notwithstanding, COVID-19 has had a serious impact on the ability of service providers to provide work experiences for Youth as many employers have restricted trainees from entering their businesses and many have stopped hiring or closed their doors altogether. This issue disrupted WEX training for the final four months of FY20 and will continue through much of FY21. This earmark will be extremely difficult to meet until COVID-19 restrictions are lifted, but EPG and the external WIOA Title I providers will be pursuing technical assistance in providing virtual WEX opportunities. EPG has also identified that the Youth Services Department and the external WIOA Title I Youth service providers haven?t adequately tracked staff time and efforts and allocated them to the WEX expenditure reports. Technical assistance will be provided to the internal and external WIOA Title I Youth service providers to ensure they are tracking and reporting their WEX staff expenditures, as well as their performance as part of the subrecipient monitoring process.
For 1 out of 1 sub-awarded selected, EPG was unable to provide UHY with subrecipient monitoring performance reports, however, they were able to provide fiscal monitoring reports. Questioned Costs: None identified. Context and Effect: The issues noted above create the potential for performance requirements per federal and grant requirements to not be met by the subrecipients. Cause: EPG did not have proper internal controls in place to monitor the performance of sub-awardees. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend that EPG implements a process to assess and document the risk related to each subrecipient in accordance with Federal requirements. We also recommend monitoring of subrecipients is performed timely and in accordance with Federal guidelines. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management?s corrective action plan for planned corrective action.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Labor Federal cluster: Workforce Innovation and Opportunity Act Program titles: WIOA cluster CFDA number: 17.258, 17.259, 17.278 Federal Award year: July 1, 2019 through July 31, 2020 Finding Type: Significant Deficiency Finding 2020-004, Subrecipient Monitoring Testing, WIOA Criteria: Uniform Guidance requires a PTE (EPG) must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.331(d) through (f)). Condition: For 1 out of 1 sub-awarded selected, EPG was unable to provide UHY with subrecipient monitoring performance reports, however, they were able to provide fiscal monitoring reports. Questioned Costs: None identified. Context and Effect: The issues noted above create the potential for performance requirements per federal and grant requirements to not be met by the subrecipients. Cause: EPG did not have proper internal controls in place to monitor the performance of sub-awardees. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend that EPG implements a process to assess and document the risk related to each subrecipient in accordance with Federal requirements. We also recommend monitoring of subrecipients is performed timely and in accordance with Federal guidelines. Responsible Official: Chief Financial Officer of EPG Views of Responsible Official and Planned Corrective Action: Management concurs with the audit finding. See the accompanying management?s corrective action plan for planned corrective action.
We agree with the auditors? comments. EPG began to restructure the relationship between the Local Workforce Development Board and the service providers in mid FY20 and completed the policies and agreements late in 2020. During the transition, the program monitoring was not fully completed but EPG believes monitoring under its new structure will be much more effective and compliant with WIOA firewall regulations. Effective March 2021, subgrants program and fiscal monitoring will be performed through a joint effort of EPG?s Program Performance and Data Management Department, Contracts and Operations Department, Fiscal Division and the Office of the President. This new, collaborative process will ensure proper and fair oversight of all pass-through funds and includes clear, objective performance Report Cards and Program 15th Reports to enable monthly performance monitoring.
FAC accepted this audit on June 16, 2020 — management decision was due December 16, 2020.
Cost allocations and invoice approvals were not adequately documented in accordance with 2 CFR 200 and per the EPG policies and procedures. - 12 out of 40 voucher packets tested did not include notation of invoice authorization. - 8 out of 40 voucher packets tested did not properly identify the allocation of the costs among the individual WIOA programs although they were within the same cluster. Questioned Costs: None identified. Context and Effect: The issues noted above create the potential for funding to not be renewed with WIOA grant if costs are not adequately documented in accordance with 2 CFR 200. Cause: No indication of approval for payment or documentation of allocation among cost centers were noted on the invoices. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend that management maintain adequate documentation regarding the approval and authorization for payment of the invoices on or with the invoices prior to the payment being released and ensuring such documentation is included with the voucher packet before processing for payment. Reviewing the required documentation supporting payments of program expenditures will ensure that all payments are for valid EPG expenditures and reduce the risk of fraud and errors. Responsible Official: Chief Financial Officer of EPG
Show full finding ▾Hide full finding ▴Criteria: EPG?s Purchasing Policy dictates that all purchases must be properly approved and documented. Invoices or receipts are to be approved, showing goods or services were received according to the terms of the purchase order or contract. Condition: Cost allocations and invoice approvals were not adequately documented in accordance with 2 CFR 200 and per the EPG policies and procedures. - 12 out of 40 voucher packets tested did not include notation of invoice authorization. - 8 out of 40 voucher packets tested did not properly identify the allocation of the costs among the individual WIOA programs although they were within the same cluster. Questioned Costs: None identified. Context and Effect: The issues noted above create the potential for funding to not be renewed with WIOA grant if costs are not adequately documented in accordance with 2 CFR 200. Cause: No indication of approval for payment or documentation of allocation among cost centers were noted on the invoices. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend that management maintain adequate documentation regarding the approval and authorization for payment of the invoices on or with the invoices prior to the payment being released and ensuring such documentation is included with the voucher packet before processing for payment. Reviewing the required documentation supporting payments of program expenditures will ensure that all payments are for valid EPG expenditures and reduce the risk of fraud and errors. Responsible Official: Chief Financial Officer of EPG
Effective December 21 , 2018, an improved corporate credit card policy and process for purchasing program supplies and services was rolled out. Additionally, program staff will receive a follow up training by March 1, 2020 to ensure all new and existing staff know and can follow EPG's documentation requirements. EPG is looking at technological solutions to simplify and automate this process and intends to procure and implement a document management system to automate routing, approvals, and filing by December 31, 2020.
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