Success Center San Francisco

2023-002: Over-Enrollment from Outside of the Approved Service Delivery Area

Plan: The Data Manual is available in Appendix B. CES has trained staff in the Enrollment Requirements and will implement enrollment through the process contained in the manual.

2023-003: Non-Compliance with Eligibility Documentation

Plan: The Data Manual is available in Appendix B. CES has trained staff in the Enrollment Requirements and will implement enrollment through the process contained in the manual.

2023-006: Non-Compliance with Staffing Requirements

Plan: Continue to use the resources of the CES American Job Center to support the TAYBuild program.

2023-008: Failure to Provide Documentation for Match Expenditures

Plan/Response: CES is following up by demonstrating to DOL that Indirect Costs is calculated separately from shared costs and that the EETC shared cost is allocated based on square footage of the worksite location.

2023-009: Unallowable Cost

Response: CES subtracted previous Supportive Services costs that were not allowable in the December 31, 2023 quarterly report. CES has attached the supporting documentation that supports the correction of Supportive Services costs. CES reviewed the GPMS YB Participants Status and Contact Report, attached in Appendix H, and compared the list to all the Participant on the books and removed any participant direct costs with attached Journal Entry, Appendix I.

Section II?Financial Statement Findings NONE Section III?Federal Award Findings and Questioned Costs SIGNIFICANT DEFICIENCIES 2021-001 Federal Audit Clearinghouse submission. Condition: Centers for Equity and Success, Inc. was delinquent in the submission to the Federal Audit Clearinghouse of their Single audit report(SAR) and the Form SF-SAC. Criteria: Single audit report (SAR) and the Form SF-SAC must be submitted to the Federal Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor?s report, OR 9 months after fiscal year end. Cause: Books and record were not reconciled on a timely basis which resulted in delays in completing the Single audit report. Effect: Because the of the delinquent SAR and Form SF-SAC submission, the DOL may take action to the detriment of the agency in future or current grants. Recommendations: Center for Equity and Success, Inc. must take steps to insure a more robust accounting team to keep books and records in order to ensure an efficient audit process and to avoid delays in starting and completing the audit in a timely manner. Additionally, Center for Equity and Success must be aware of the SAR deadlines and not wait until past nine months the fiscal to submit the audit report. Views of the responsible officials and planned corrective actions: Management agrees with finding and has put in a new accounting team in place to keep books and records to ensure an efficient audit process and to avoid delays in starting and completing future audits in a timely manner. Currently, the books and records are ready for the June 30, 2022 audit and management is aware of all deadlines.

Views of the responsible officials and planned corrective actions: Management agrees with finding and has put in a new accounting team in place to keep books and records to ensure an efficient audit process and to avoid delays in starting and completing future audits in a timely manner. Currently, the books and records are ready for the June 30, 2022 audit and management is aware of all deadlines.