Agenda 04/28/2026 Item #16A13 (Chair to sign the CareerSource Southwest Florida compliance)4/28/2026
Item # 16.A.13
ID# 2026-829
Executive Summary
Recommendation for the Board of County Commissioners to authorize the Chair to sign the CareerSource Southwest
Florida compliance and approval documents related to the One-Stop Operator designation for the Southwest Florida
Workforce Development Area.
OBJECTIVE: To maintain continued participation in CareerSource Southwest Florida’s network connecting employers
with qualified, skilled talent and Collier residents with employment and career development opportunities to achieve
economic prosperity.
CONSIDERATIONS: Collier County received CareerSource Southwest Florida’s request for the Chairman to sign
compliance and approval documents required by CareerSource Southwest Florida in connection with its designation as
the One-Stop Operator for the Southwest Florida Workforce Development Area. The requested signatures are
administrative and required for submission to state agencies as part of the workforce development governance and
compliance process.
The Southwest Florida Workforce Development Consortium (the Consortium) represents Charlotte, Collier, Glades,
Hendry, Lee, and Monroe Counties, and oversees CareerSource Southwest Florida (CSSWF) as the region’s workforce
development system. The Consortium approved CSSWF to serve as the One-Stop Operator for the Local Workforce
Development Board following a competitive procurement process conducted by an independent third party.
Documentation of approval by the Chair/Mayor of each of the six counties’ Boards of County Commissioners is required
by Florida Commerce, CareerSource Florida, and other applicable state agencies.
The documents requiring signature include:
1. The Request for Subsequent Local Workforce Development Area Designation (LWDA); CSSWF’s designation
as a Local Workforce Development Area (LWDA) under the Workforce Innovation and Opportunity Act
(WIOA) expires on June 30, 2026. To receive subsequent designation, the local workforce development board
must demonstrate successful performance and sustained fiscal integrity.
2. The Statement of Intent within the Request to Extend Designation as a Direct Provider of Workforce Services;
CareerSource Southwest Florida currently serves as the direct provider of WIOA Adult, WIOA Dislocated
Worker, WIOA Youth, Temporary Assistance for Needy Families (TANF), and Supplemental Nutrition
Assistance Program (SNAP) services through staff located in our one-stop centers throughout the Local
Workforce Development Area. The current three-year designation expires June 30, 2026. The requested
extension is for the period of July 1, 2026, through June 30, 2029. The Direct Provider of Workforce Services
Plan has been posted for public comment and is attached. The plan provides justification and additional details
supporting the request. A key consideration is cost savings, which allow CSSWF to serve more individuals and
businesses. Over the past three years, we estimate cost savings of $2,186,054 due to being a direct provider of
services, with anticipated additional savings of $1,738,037 over the next three years.
3. The Consortium Resolution approving CareerSource Southwest Florida as the One-Stop Operator; and
4. The Consortium One-Stop Operator Agreement. The U.S. Department of Labor requires each local workforce
system to designate a One-Stop Operator whose primary role is to coordinate service delivery among required
one-stop partners and service providers within the local one-stop delivery system. The Consortium has approved
several providers over the years; however, this year the Board of Directors is recommending that CareerSource
Southwest Florida serve as the One-Stop Operator.
Execution of the aforementioned documents confirms Collier County’s participation in the regional workforce
development consortium and supports continued workforce development funding, programs, and services benefiting
residents and businesses within Collier County and the Southwest Florida region.
This item is consistent with the Collier County strategic plan objective to encourage diverse economic opportunities by
fostering business friendly environment.
4/28/2026
Item # 16.A.13
ID# 2026-829
FISCAL IMPACT: This action has no fiscal impact to the County and is primarily administrative to ensure compliance
with state workforce program requirements
GROWTH MANAGEMENT IMPACT: This item directly supports the Goal of the Economic Element of the Collier
County Growth Management Plan to achieve and maintain a diverse and stable economy by providing a positive business
climate that assures maximum employment opportunities while maintaining a high quality of life.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires majority vote for approval. –
CLD
RECOMMENDATION(S): To authorize the Chair to sign the CareerSource Southwest Florida compliance and
approval documents related to the One-Stop Operator designation for the Southwest Florida Workforce Development
Area.
PREPARED BY: Sarah Harrington, Manager, Housing Policy and Economic Development
ATTACHMENTS:
1. Resolution
2. Consortium One-Stop Operator Agreement
3. Statement of Intent - Direct Service Provider
4. Local Workforce Development Area Designation
RESOLUTION 2026-1
A RESOLUTION OF THE SOUTHWEST FLORIDA WORI(FORCE
DEVELOPMENT CONSORTIUM UNDER THE INTERLOCAL
AGREEMENT FOR CHARLOTTE, COLLIER, GLADES, HENDRY,
LEE AND MONROE COUNTIES APPROVING SOUTHWEST
FLORIDA WORKFORCE DEVELOPMENT BOARD, INC. DIBIA
CAREERSOURCE SOUTHWEST FLORIDA TO SERVE AS THE ONE-
STOP OPERATOR; AUTHORIZING SUBMISSION OF STATE
APPROVAL REQUESTS AND RELATED SUPPORTING MATERIALS;
AUTHORIZING FURTHER ACTION BY THE CONSORTIUM CHAIR
AND APPROPRIATE CSSWF OFFICERS AND REPRESENTATTVES
AS MAY BE REASONABLY NECESSARY TO EFFECTUATE THIS
RESOLUTION; PROVIDING FOR SEVERABILITY, CONFLICTS AND
AN EFFECTryE DATE.
WHEREAS, Southwest Florida Workforce Development Board, lnc. dlbla CareerSource
Southwest Florida ("W") is the local workforce development board for the local workforce
development area covering Charlotte, Collier, Glades, Hendry, Lee and Monroe Counties (the "fu[!1ygg!
Florida Local Workforce Development Area"); and
WHEREAS, Charlotte, Collier, Glades, Hendry, Lee and Monroe Counties, acting through the
board known as the Consortium established under that certain Fifth Amended and Restated Interlocal
Agreement for the Southwest Florida Workforce Development Consortium effective as of July 1,2024 (lhe..@,,),arethechieflocalelectedofficialsfortheSouthwestFloridaWorkforce
Development Area; and
WHEREAS, earlier in the 2025-26 program year, Workforce Development Board of Treasure
Coast, lnc. dlbla CareerSource Research Coast was approved to act as the independent third party to
conduct, arrange, notice, and process the competitive procurement for the one-stop operator for the
Southwest Florida Local Workforce Development Area; and
WHEREAS, CSSWF submitted a proposal to serve as the one-stop operator for the Southwest
Florida Local Workforce Development Area; and
WHEREAS, following such independent third-party competitive procurement process,
CareerSource Research Coast recommended CSSWF for selection as the one-stop operator for the
Southwest Florida Local Workforce Development Area; and
WHEREAS, on March 11,2026, the Board of Directors of CSSWF approved the recommendation
of CareerSource Research Coast for CSSWF to serve as the one-stop operator for the Southwest Florida
Local Workforce Development Area; and
WHEREAS, pursuant to the One-Stop Operator Approval Process set forth in the Interlocal
Agreement, the approval of CSSWF to serve as the one-stop operator for the Southwest Florida Local
Workforce Development Area has been presented to the Consortium for review and approval; and
WHEREAS, Florida Commerce, CareerSource Florida, and other applicable state agencies or
entities may require documentation of approval by the chief local elected officials for the local workforce
development area as part ofthe applicable state review and approval process; and
CAO
WHEREAS, the Consortium desires to approve CSSWF to serve as the one-stop operator for the
Southwest Florida Local Workforce Development Area in accordance with the Interlocal Agreement;
WHEREAS, the Consortium further desires to authorize that certain One-Stop Operator
Authorization Agreement attached hereto as fr[i[!!!!].
NOW, THEREFORE, be it resolved by the Consortium as follows:
Section 1.
reference.
Recitals. The foregoing recitals are true and correct and incorporated herein by
Section 2. Approval of One-Stop Operator. CSSWF is hereby approved to serve as the
one-stop operator for the Southwest Florida Local Workforce Development Area covering Charlotte,
Collier, Glades, Hendry, Lee and Monroe Counties, subject to any applicable state review and approval
requirements.
Section 3. State Approval Request. The Consortium hereby authorizes the submission to
Florida Commerce, CareerSource Florida, and any other applicable agency or entity of any request or
requests for approval of CSSWF as the one-stop operator, together with any supporting materials,
certifications, assurances, and related documentation necessary or appropriate for such review or approval.
Section 4. One-Stop Operator Authorization Agreement. The One-Stop Operator
AuthorizationAgreementattachedheretoas@isherebyapproved.
Section 5. Further Authority. The Consortium hereby authorizes the Consortium Chair and
appropriate officers and representatives of CSSWF to take such further actions, and to execute and submit
such further documents, certifications, confirmations, and other materials, as may be reasonably necessary
or appropriate to effectuate the purposes ofthis Resolution.
Section 6. Severability. If any section or part of a section of this Resolution be declared
invalid or unconstitutional, the validity, force and effect of any other section or part of a section of this
Resolution shall not thereby be affected or impaired unless it clearly appears that such other section or part
of such section of this Resolution is wholly or necessarily dependent upon the section or part of a section
so held to be invalid or unconstitutional, it being expressly found and declared that the remainder of this
Resolution would have been adopted despite the invalidity of such section or part of such section.
Section 7. Conflicts. All resolutions or parts thereof in conflict herewith are, to the extent of
such conflict, superseded and repealed.
Section 8. Effective Date. This Resolution shall become effective upon its passage.
{Remainder of page intentionally left blank. Signatures begin on next page.}
CAO
2
PASSED AND ADOPTED this day of_,2026.
CHARLOTTE COUNTY, FLORIDA
By:
Name: Joe Tiseo
Title: Chief Local Elected Official
LLIER COUNTY, FLORIDA
Name: Dan Kowal
Title: Chief Local Elected Official
GLADES COUNTY, FLORIDA
By:
Name:Tim Stanley
Title: Chief Local Elected Official
HENDRY COUNTY, FLORIDA
By:
Name: Ramon lglesias
Title: Chief Local Elected Official
LEE COUNTY, FLORIDA
By:
Name: Cecil Pendergrass
Title:Chief Local Elected Official
MONROE COUNTY, FLORIDA
By:
Name: Michelle Lincoln
Title:Chief Local Elected Official
CO
By:
CAO
Consortium One-Stop Operator Agreement
THIS CONSORTIUM ONE-STOP OPERATOR AGREEMENT (this "A@1") is made
and entered into as ofthis day of , 2026, by and between the SOUTHWEST
FLORIDA WORKFORCE DEVELOPMENT CONSORTIUM, acting as and through the chief local
elected officials for Charlotte, Collier, Glades, Hendry, Lee, and Monroe Counties, Florida, pursuant
to that certain Fifth Amended and Restated Interlocal Agreement for the Southwest Florida
WorkforceDeveIopmentConsortiumeffectiveJuly1,2024(the..@,,);andSoUTHwEST
FLORIDA WORKFORCE DEVELOPMENT BOARD, INC., a Florida not-for-profit corporation
dlbla CareerSource Southwest Florida ("W"). The Consortium and CSSWF are sometimes
referred to individually as a "&11[" and collectively as the "@."
Recitals
A. CSSWF serves as the local workforce development board for the local workforce
development area covering Charlotte, Collier, Glades, Hendry, Lee, and Monroe Counties (the "@!
Workforce DeveloDment Area").
B. Under the Fifth Amended and Restated Interlocal Agreement for the Southwest Florida
WorkforceDevelopmentConsortiumeffectiveasofJuly1,2024(the..@,,),the
Consortium collectively acts as the chief local elected official for the Local Workforce Development Area
and is authorized to review and approve one-stop operator actions in accordance with applicable law and
the Interlocal Agreement.
C. Applicable federal and state law require the selection of a one-stop operator through a
competitive procurement process, and further require the approval of the chief local elected officials acting
through the Consortium and the State when the local workforce development board is selected to serve as
the one-stop operator.
D. Earlier in the 2025-26 program year, Workforce Development Board of Treasure Coast,
lnc. dlbla CareerSource Research Coast was engaged as the independent third-parfy to arrange, notice, and
process the competitive procurement for the one-stop operator for the Local Workforce Development Area.
E. CSSWF submitted a proposal in response to that procurement process, and, following the
independent third-party competitive procurement, CareerSource Research Coast recommended CSSWF for
selection as the one-stop operator for the Local Workforce Development Area.
F. On March 11,2026, the Board of Directors of CSSWF approved the recommendation that
CSSWF serve as the one-stop operator for the Local Workforce Development Area, subject to all required
approvals.
G. The Consortium approved CSSWF to serve as the one-stop operator for the Local
Workforce Development Area pursuant to the Interlocal Agreement and the Consortium's duly adopted
resolution approving such action.
H. The Parties desire to enter into this Agreement to define the authorization, responsibilities,
firewalls, conflict management requirements, oversight framework, and related terms applicable to
CSSWF's service as the one-stop operator for the Local Workforce Development Area.
NOW, THEREFORE, in consideration of the mutual covenants and agreements contained herein,
the Parties agree as follows:
CAO
l.Recitals. The foregoing recitals are true and correct and incorporated herein by reference.
2. Purpose and Authorization.
a. The one-stop operator (the "9gg$lgNI@I") means the entity selected to
coordinate service delivery among required one-stop partners and service providers within the one-stop
delivery system for the Local Workforce Development Area, as permitted by applicable law. The purpose
of this Agreement is to authorize CSSWF to perform the duties of the One-Stop Operator for the Local
Workforce Development Area, subject to all required approvals under applicable federal and state law. The
Parties acknowledge and agree that (a) CSSWF's authority to act as the One-Stop Operator is based on its
selection through an independent third-party competitive procurement process; (b) such authority is further
based on the Consortium's approval under the Interlocal Agreement; and (c) implementation of this
Agreement and CSSWF's operation as One-Stop Operator remain subject to any required approval by
Florida Commerce, CareerSource Florida, and any other applicable govemmental authority.
Notwithstanding anything herein to the contrary, CSSWF shall not commence or perform services as the
One-Stop Operator under this Agreement unless and until all required state and other governmental
approvals have been obtained.
b. The United States Department of Labor requires that when a Local Workforce
Development Board also functions at the One-Stop Operator, sufficient conflict of interest policies must be
in place to ensure transparency, accountability, and integrity. For CSSWF, this includes the actions of
oversight, monitoring and evaluation of one-stop performance.
3. CSSWF Responsibilities and Authority. CSSWF shall have the following
responsibilities and authority:
a. Oversight and Seoaration of Duties. CSSWF agrees to implement and maintain
the following controls:
1. Operational Independence. Staff responsible for One-Stop Operator
duties shallbe organizationally and functionally separate from staff supporting CSSWF governance, fiscal
oversight, and monitoring functions.
2. Governance Firewall. No individual involved in the day-to-day One-Stop
Operator operations will participate in CSSWF decision-making regarding oversight or evaluation of One-
Stop Operator performance.
3. Neutral Evaluation. CSSWF agrees to conduct internal monitoring of
One-Stop Operator performance using staff not involved in dayto-day One-Stop Operator functions. The
President/CEO of CSSWF shall have the right to engage a third party to review One-Stop Operator
operations or compliance with this Agreement at any time. Monitoring results and corrective actions (if
applicable) by both in-house monitoring and Florida Commerce will be shared with both the President/CEo
and the Board of Directors of CSSWF.
b. Conflict of Interest and Ethical Standards.
1. CSSWF shall comply with applicable requirements of Florida's
Government in the Sunshine Law, Chapter 286, Florida Statutes, regarding official activities of CSSWF,
CAO
including but not limited to all meetings ofthe Board of Directors and committees where One-Stop Operator
performance, oversight, or related matters are discussed.
2. All members of the Board of Directors of CSSWF and required and special
trust staff of CSSWF shallcomplete and file a Form I with the Commission on Ethics.
3. CSSWF will disclose any potential conflicts of interest arising from the
relationships of the One-Stop Operator with training service providers or other service providers, including
but not limited to career services providers, and will comply with federal and state laws/policies regarding
conflict of interests.
c. Confidentiality and Disclosure.
l. Except as required by law, CSSWF will keep all documents and other
information related to the One-Stop Operator services confidential. Such information may be disclosed to
designated members of the Consortium, the Board of County Commissioners of each county comprising
the Consortium, the Board of Directors of CSSWF, and the Executive Committee of CSSWF. Other than
these exceptions, the One-Stop Operator will not publish, reproduce, or otherwise divulge such information,
completely or in part, nor authorize or permit others to do so.
d. Scope of Services as One-Stop Operator. The One-Stop Operator will:
1. Coordinate and host up to four in-person meetings with required and other
partners to support the Memorandum of Understanding (MOU) and MOU/IFA implementation/ongoing
coordination (virtual option for partners). The One-Stop Operator will develop meeting agendas (in
conjunction with CSSWF staff), meeting activities, facilitate meetings, and provide meeting notes. The
One-Stop Operator must be onsite at the comprehensive center for these meetings.
2. Develop, in collaboration with partners, an assessment of the
effectiveness, physical and programmatic accessibility in the One-Stop Center in accordance with section
188, if applicable, and the Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et seq.). The One-
Stop Operator must be on site for these collaborations.
3. Develop strategies for technological improvements to facilitate access to,
and improve the quality of, services and activities provided through the one- stop delivery system. Such
improvements include enhancing digital literacy skills; accelerating the acquisition of skills and recognized
postsecondary credentials by participants; strengthening the professional development of providers and
workforce professionals; and ensuring such technology is accessible to individuals with disabilities.
4. Develop strategies to improve coordination of services across one-stop
partner programs to enhance service delivery (including but not limited to the design and implementation
of common intake, data collection, performance measurement and reporting processes) with local input into
such design and implementation.
5. Provide up to four, but not less than two, comprehensive reports indicating
results from the meetings and data collection including each of the items listed above.
6. The Board of Directors of CSSWF shall establish and certify to the
Consortium on an annual basis that sufficient firewalls in regard to oversight, monitoring, and evaluation
CAO
J
of performance of the One-Stop Operator, and conflict of interest policies and procedures are in place and
working effectively.
4. Consortium Responsibilities and Authoritv. The Consortium shall have the following
responsibilities and authority:
a.
requests.
Consult from time to time and on a continuing basis with CSSWF or as either Party
b. Ensure that there is no conflict of interests, or the appearance thereof, in the
Consortium or its members or staff with respect to all activities provided for under thisactivities of the
Agreement; and
of CSSWF.
5.
Parties:
c. Review monitoring and performance reports provided by the Board of Directors
Joint Resnonsibility and Authoritv. The following shall be joint responsibilities of
a. Ensure the effective delivery of services to provide the most benefit to residents
and employers of the Local Workforce DevelopmentArea. It is furtherthe shared responsibility of both
Parties to stimulate the active and effective participation of all sectors of the community in the provision of
workforce development services.
b. CSSWF and the Consortium may choose to further effective communication by
meeting jointly, on occasion, in accordance with mutually agreed upon meeting schedules and either Party
may take whatever additional steps as deemed necessary to assure effective communication between the
two bodies.
c. CSSWF and the Consortium agree to resolve any disputes between the Parties
through discussions involving the Consortium and senior staff and officers of CSSWF.
6. Term. The term of this Agreement shall begin on July 1,2026 and shall continue through
June 30, 2029, unless CSSWF neglects to fulfill its responsibilities for reasons unforeseen to either of the
Parties. Either Party may terminate this Agreement, with or without cause, upon thirty (30) days written
notice to the other Party.
7. Amendment. This Agreement may be amended only by a written instrument executed by
the Parties. Any amendment shall remain subject to applicable law and, where required, to further
Consortium or state approval.
8. No Waiver. A failure by either Party to enforce any provision of this Agreement shall not
constitute a waiver of that provision or any other provision.
9. Severabilify. If any provision of this Agreement is held invalid or
remaining provisions shall continue in effect to the fullest extent permitted by law,
provision is so material that the essential purpose of the Agreement would be defeated.
unenforceable, the
unless the invalid
10. Entire Agreement. This Agreement constitutes the entire agreement between the Parties
with respect to the subject matter addressed herein and supersedes prior oral or written understandings on
CAO
4
that subject, except that the Interlocal Agreement and applicable Law shall continue to govern where
applicable.
I l. Interlocal Agreement and Apolicable Law. This Agreement is entered into pursuant to,
and shall be construed in a manner consistent with, the Interlocal Agreement and applicable federal and
state law. In the event of any conflict between this Agreement, on the one hand, and the Interlocal
Agreement or applicable law, on the other hand, the Interlocal Agreement and applicable law shall control.
12. Governing Law. This Agreement shall be governed by the laws of the State of Florida.
13. Counterparts. This Agreement may be executed in counterparts, each of which shall be
deemed an original, and all of which together shall constitute one instrument.
{Remainder ofpage intentionally left blank. Signatures begin on next page.}
CAO
5
IN WITNESS WHEREOF, the Parties have executed this Agreement as indicated below.
CSSWF:
SOUTHWEST FLORIDA WORKFORCE
DEVELOPMENT BOARD, INC.
d/b/a CAREERSOURCE SOUTHWEST FLORIDA
Name: _Michael Wukitsch
Title: Board Chair
{Signatures Continue on Next Page}
CAO
6
CONSORTIUM:
CHARLOTTE COUNTY, FLORIDA
Name: Joe Tiseo
Title: Chief Local Elected Official
COLLIER COUNTY, FLORIDA
By:
Name: Dan Kowal
Title:Chief Local Elected Official
GLADES COUNTY, FLORIDA
Name:Tim Stanley
Title: Chief Local Elected Official
HENDRY COUNTY, FLORIDA
By:
Ramon Iglesias
: Chief Local Elected Official
COUNTY, FLORIDA
Name: Cecil Pendergrass
Title: Chief Local Elected Official
MONROE COUNTY, FLORIDA
By:
Name: Michelle Lincoln
Title: Chief Local E,lected Offi cial
Name:
Title:(
LEE (
By: -
CAO
Local WomroRcr Anra Ixrontr,lTloN
Name of Local Area:CareerSource Southwest Florida
LWDB Number:24
Date of Submission:
Contact Person Name:
Peg Elmore
Phone: 239-225-2500 xl 80 I
Email Address: pelmore@careersourceswfl .com
AMENDMENT TO THE LOCAL WORKFORCE SERVICES PLAN
This amendment authorizes designation of the Local Workforce Development Board
certain services by agreement of the Chief Elected Official and the Governor.
direct provider of
The Local Workforce Service Plan will be amended to include designation of the Local Workforce Development
Board as a direct provider of workforce services (other than training services). This amendment to the
Local Workforce Service Plan will be effective for the period from July 1,2026 through June 30. 2029.
The signatures below certify agreement to the plan amendment submitted by the Local Workforce
Development Board and the assurance that the Local Workforce Development Board will operate in
accordance with this plan amendment and applicable federal and state laws and regulations.
SrlrpnrrNT oF INTENT
(Requesting Permission to Serve As a Direct Service Provider)
LocaI WoRTT,ORCE DEVELOPMENT BONRO CHITRIITIN
Name: Michael (Mike) Wukitsch Title: Chair
Signature:Dut"t3rzsr2026
Locu Cuter Elpcreo Orrrcral
Name and Title: Joseph Tiseo, Commissioner County: Charlotte
Signature:Date:
CAO
Loclr, Cstnr Elrcrnn Oprtclal
Name and Title: Burt Saunders, Commissioner County: Collier
Signature:Date:
Locat- Cutnr Er.ncren Orrtct.lt-
Name and Title: Tim Stanley, Commissioner County: Glades
Signature:Date:
Loclr- Csrer ELECTED Orrtct,u
Name and Title: Ramon lglesias, Commissioner County: Hendry
Signature:Date:
Locu Csrer Elrcrro OrRtctnt.
Name and Title: Cecil Pendergrass, Commissioner County: Lee
Signature:Date:
Loclr- Curep Elncrro Orptcrlr-
Name and Title: Michelle Lincoln, Mayor County: Monroe
Signature:Date:
Local Currr Elrcrro OErrcr,rl
Name and Title:County:
Signature:Date:
CAO
Name of Local \Yorkforce Development Area:
careersource southwest Frorida
Name of Cnntact Person:l'cs blmorc Phone Number: ng_225_2500 xtg0l
rifle: Prcsidcnt C[:o Email Addrms: pclmr:re{a;carecrsourceswfl.c.m
l)atc of Requert: N'larch 11. 20:6
't d4signariali,if" f*r thc
Eerfor:med Successfull)'
The term "Perfonned Sucr,essfully" means the local workforce development area lret ot'exceeded the identifixl
levels of pefnmunce fur prirnary indicators of perfbnnance for the last tu'o c:onsecutive veam tbr whieh <lata
are available, and the local arca has not failed the same indivirlual nteasure for the last trvo
consecutive program years,
Sustaincd Iiisqal J ntcfl rih,
The tenn "Sustaincd F'iscal Intugrity"rl-reans that the Secrstary ol'Labor has rrut rnadc a ltrmtill cletermination.
during cither of thc iast two ronsccutive years preceding tlrc cletemrination rcgarding such integrity, that eithrr
the grilnl recipicnt or t;1c adurirristrative entitl'of the local r.vorklbrcc dsr,elopm*nt ilrcil has mis-cxpcndcd lunds
pnrvirled.
cAO
rfttesflfY.
LOCAI, ARNA I,EVELS OF Pf,RTORMA]CE
For subsequent designation of local worklorce development areas, the local area must include the local
negotiated levels of perf<rmrance and actual levels of performance for the two program yea$ (PY) for which
data arc available prior to thl: program year for which designation is requested.
NIcasu res
Negotiated
?Yz 23-24
A rtual
P\': 23-2.1
\egotiated
PY:24-25
Actual
PY: 2tt-25
Emploved 2'1d Quarter After Exit E8.10 90.5 0 88 80.90
lr{cd ian Wages fnd Quarter A{1er [xit s7,8I 5 s t0,i03 $ 7,442 s9.625
Employed 4rh Quader Alter Exit 8E.40 34.q0 85.10 87 .2
Credential Attainment Rate 110.20 77.10 ? 5.60 8 t.5
Mcasumblc Skili C-iains 72 l)86.8 (,56.r0 ,t 5.5
Enrploved 2'd Quarler Aftcr Exit 87.50 90.10 88.10 82.70
Median Waces 2od Quarter Aiter Exit s8.90{sl0,: t4 $9,91?s11,0*0
Enrrlloved 4rh Quarter After Exil lt8.l 0 l{ l.l 0 8'7 .i O l.t l
Crcdcntial Attainmcnt Rate 7E.60 82.tti 86.20 7\t.90
Measurable Skill Gains 71.90 1i6.5 0 70 9.1.50
Empkrverl 2od Qua(er Afier L,xit 8r.60 11_3('8 3.80 7 (t.2{l
Mcdian Wagcs 2n't Quarler After Exit s4,005 s5,510 $5,016 s5,961.50
Employed 41lr Quarter After Exil 7 tt.20 77 _00 76.50 7 5.90
Credcntial Attainmeut Ratc 69.30 7 2.60 46.5 0 -i9
Mcasumblc Skill Gains 80,00 It.1.10 70 8 6.70
Employed 2nd Quarter Aller Exit 7I.80 68.10 6 8.80 54.30
Median Wages 2nd Ouafler Aftel Exir s 5,6 7.1 s ?,6.18 $6,53l $8,r20
Employed 4rl'Quarter After Exit 61 .q0 67 .10 (r2-80 60.20
CAO
)fuloe&ted \Yorker
You&
!lagner-Pey"ser
CERTIFICATION AND APPROVAL OF REQUEST
By signing below, the local rvorkforcc board chairperson and chiel'local elected official certify that the local
area has performed successfully sustaineci fiscalintegrity ftrr subsequent designation of the existing local arca.
Name: Joseph Tise<r County: Charlotte
Sig*tut"
Date:
Name: Burt Saundcrs Countl: Collier
Siqnature:
Datc:
Name: ftn StanleY Countl: Glades
Signaturc:
Date:
Name: Ramou lglesias County: IIendry
Signature:
Dafe:
Name: Cecil I'cndergrass Clounty; Lce
Signature:
Date:
Name: j\{ichclle Lincoln Count.v: Monnre
Signature:
Dafe:
Name: Michael (Mike) Wukitsch
Date: Z/ttlznt7
The complcted requcst and certification page(s) must be submitted to: LWDtsCovcrnanccihicomrnerce.il.qov.
CAO
Chief L*cnl Elected Official
Chief Loml Ekcted Official
Chief Local Elected Official
Chief Larnl Elected Official
Summary lnformation lor Chiel Locat Elected Officiats {CLEOS)
Application for Subsequent LocaI Workforce Devetopment Area Designation
For CareerSource Southwest Ftorida (csswF) to be granted subsequent Locatworkforce
Devetopment Board (LWDB) Area Designation, an apptication must be submitted to Ftorida
Commerce and Careersource Ftorida every two years. The apptication must be signed by
the six Chief Locat Etected Officiats and CSSWF Chair certifying that our region (Charlotte,
cottier, Gtades, Hendry, Lee and Monroe counties) has performed successfutty and
sustained f iscat integrity for subsequent designation of the existing locaI area-
Pe rf orme-d S u c c essjull"Y-:
To determine subsequent tocatworkforce devetopment area designation, the term
,,performed successfulty" means the tocat workforce devetopment area met or exceeded
the adjusted tevel.s of performance for primary indicators of performance for the tast two
consecutive years for which data are availabte, and that the locat area has not faited the
same measure for the last two consecutive years'
Program Year Juty 1,2023 - June 3A,2024
For py23-24, CSSWF exceeded in eteven (1 1) and met in seven (7) of the lndicators of
Performance. There are24 regions in Ftorida, and we were one of the five regions that met
or exceeded att performance nleasures during the program year'
cAo
For PY24-25, CSSWF exceeded in ten (10) and met seven (7) of the lndicators of
Performance. We did not meet the Wagner-Peyser emptoyed second quarter after exit
measure. Due to the reorganization of workforce regions, there were 21 regions in Ftorida in
PY24-25. There were five regions that met or exceeded att performance measures during
the program yeat and we were one of the four regions that did not rneet one performance
measure, performing better than the remaining eteven regions'
Sustained Fiscal lntegrity:
Sustained Fiscal lntegrity for att program years means the Secretary of the United States
Department of Labor has not made a format determination that either the grant recipient or
the administrative entity of the area mis-expended funds due to wittfut disregard of the
requirement ot the provision invotved, gross negtigence or failure to compty with accepted
standards of administration for the two-year period preceding the determination.
lndependent Auditors Report for Program Year Juty 1,2023 - June 3A,2A24 and Juty 1 ,2025
- June 30, 2025 fotl,ows.
CAO
wzw
3-
?,o,21
Zel
Plrlor
r'20,2
J-
?gza
Palor
svzL?.a-
2025 1rr
Qurt*
sry?02*-
to?5
?nd
&aaer
Ft20?
,t-
2fr5
7- ol
Frrlor
g*tztz*-
pY20x(-
20,24
,. o,
Falq
t*t20.24-w20?a-?ll?\
Itil.urc
3-
?a?4
{rh
Cluste
t
Pslo
+-
2027zo,
1-
20es
7- ol
Pqlq
Chraltr
Psl.m3
Qsrtr Pe.rs!an9,
Gqrll
6oelGorlGoJGsrlGorl
J2naarAtoE*r ffiffi r2.?3 88,10 *^{'r01.59 e6.a 98 84 84.3 95 60 609 88
r 3rd Qrnei Ala Ex I3,1.40 a7.81!{ [.14s 5,136.3'i
'lU,31lr.
t5"s5!.9 Ilt.3?t5.a::,)l j7,112
irslo*a 4& Qt AIta E*84 30 BB..{O 6A€0{ -J5 38.5 04.00 83.1 '!o{.70 8?.2 s3.d?85.1
56.51 60-20 ?t.6 MB ??.2 t2.ll rr5 fl7,&75^6
llaer*rl,lr €lil Gainr 7?.10 ?1.?r29_53 63.3 n3.9C 85.5 58.1
lislo€.tcd lrfilsri
ld 2rd qr Afit Ed s.,10 fix.21 8?_50 ltrl aa . ..:88_5 96?32?8S.1
r 2nd Qrys l(rr [x JE.?1(114 ?1 isrr{fr2V1 ifl. 15 cd trr 83 :r8,56:,9{116 ?!*11.0.t0.0n 111.S 39.337
rdeJq*fraiugd t1I}!2 C6 83,r0 8l'd 3?S 84.f 3il f 'l 93 43 i4.lir 81.7
i;&r*iel Aueilffi Rrtr 6211 xl.l ,t5 ?8.60 ?3-?3.:46 ?11 E3.48 6?.6 7& 42 ?8.9 51 53 8G.2
d.d*.li.siil6tiv E6 50 11l04 77.90 ??112 &?8 ft1{3 ?0 tr.011 53.5 r3l:?70
.d 2ndgv Atls E*?4.30 3l 05 8I.60 7140 85 e0 305??5. ?90 33 838
r 2nd &ma !fi* Er{t t9"s30 138 6 tr r4.e,no 91.f53?8.S e5 36208 ,5 07 i5.rff.5!118 i6 35,046
t?.a0 98 47 78.20 ?8.40 ?4.9 97.91 ?{.!97.91 ?t_3 ?8,5
irdaidt*tmilFrc vZ*t)101.f6 63_30 66.?(143 4,1 is.?'.. ],1 46^5
84.40 t5 9l ao,o0 52 tn ?t.43 e54 s343 E?,1 88.71 86?123 t6 70
a.;;;Frtt,
3l s3 ?l.ao n3 n]3 63 6s4 33.60 nO.a 88 37 543 78.3!64.8
t16 '13{.75 t?.5$'150 133.82 1'j-11?.61 {?.&?t0l r2o 58 1s.€0.0(l Q+_?3 t6,531
d4ibn.Art*fd EI 2A 98.S?6?,30 8A.3 @.s3 56.3 {6.57 582 62.B
CEI{TI FI EI) PLI BLICI I\CCOLI NTAN'I'S
1001 W. Yamato Road. Suite 301
Boca Raton, Florida 33431
(561) 994-9299. (800) 299-4728
Fax (561) 994-5823
wwlv.graucpa.com
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOYERNME'VT AUDITING STA'VDAROS
Board of Directors
Southwest Florida Workforce Development 8oard, lnc'
dlb/a Careersource Southwest Florida
Fort Myers, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Govemmertt Auditittg Standards
issued by the Comptroller General of the United States, the financial statements of Southwest Florida
Workforce Development Board, lnc. dibla CareerSource Southwest Florida, (a nonprofit organization)
(the .Board"), which comprise ihe statement of financial position as of June 30, 2024, and the related
statements of activities and cash flows for the year then ended, and the related notes to the financiai
statements, and have issued our report thereon dated December 16,2Q24.
Report on lnternal Control Over Financial Reporting
ln planning and performing our audit of the financial statements, we considered the Board's iniernal
control over financial reportlng (internal control) to determine the audit procedures that are appropriate in
the circumstances for the puipose of expressing our opinion on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the Board's internal control. Accordingly, we do
not express an opinion on the effectiveness of the Board's internal control.
A deficiency in intentat control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis, A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entity's financial statements will not be prevenled, or detected and corrected on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or signiflcant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified,
Report on Compliance and Other Matters
As pari of obtaining reasonable assurance about whether the Board's financial statements are free from
material misstatenrent, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Goyenr rnent Audit ing Standarrls.
Grau& Associates
CAO
Purpose of this RePort
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that tlsting, and not to provide an opinion on the effectiveness of the Board's internal
control or on compliance. This report is an integral'part of an.audit performed in accordance with
aoii**"nt Auditing Stanciaros in considering tne-Boaio's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose'
This report is intended for the information of the management, Board of Directors, and grantor agencies
,nJir-,i,x intended to be and should not be used by anyone other than these specified parties.
December 16,2A24
1g
CAO
CERTI f 1 l::t) PLI B 1.1 U A{:COtl N'l'AN'rS
1001 W Yamato Road . $uite 301
Boca Raton. Florida 33431
(561) 994-9299. (800) 299-4728
Fax (561) 994-5823
www"graucpa.com
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AHD ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Directors
Southwest Florida Workforce Developnrent Board, lnc-
d/b/a CareerSource Southwest Florida
Fort Myers, Florida
Report on Compliance for Each Major Federal Program
apinion on Compliance for Each Maior Federal Program
We have audited Southwest Florlda Workforce Development Board, lnc. dibla CareerSource Southwest
Florida,s (a nonprofit organization) (the 'Board") compliance with the types of compliance requirements
doscribed in the oMg iamptiance ittpptementthat could have a direct and material effect on each of the
eo.id,s major federal programs for ine fiscal year ended June .30, 2024. The Board's major federal
t;&;;. aie identified in"the summary oi auditor's results section of the accompanying schedule of
findings and questioned costs.
ln our opinion, tlre Board complied, in all material respects, rryith the types of compliance requirements
r*ferred to above that coulcl have a direct and 661srial effect on each of its major federal programs far the
fiecal year ended Jrne 30, 2024.
Easis for Opinion an Each Maiar Federal Prograrn
We conducted our audit oi compliance in accordance with auditing standards generally accepted in the
United States of America (GAAS); the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United Slates (Government Auditing
Standards); and the audit requiremenis of Title 2 U.$. Code of Federal Regulations Part 200, Uniform
Administratlve Requirements, Cost Principles, and Auclit Requirements for Federal Awards {Uniform
Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in
the Auditor's Responsibilities for the Audit of Compliance section of our report
We are required to be independent oi the Souihwest Florida \l/orkforce Development Board, Inc. d/b/a
CareerSource Southwest Florida and to rneet our other ethical responsibilities, in accordance with
relevant ethical requirements relating to our audii. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion on compiiance for each major program, Our
audit does not provide a legal determination of the Board's compliance with the compliance requirements
referred to above.
Responsibf lities af Manag*ment far Complianca
Management is responsible for compliance with the requirements referred to above and for the design,
implemeniation, and maintenance of effective internal control over compliance with the requirements of
laws, statutes, regulations, rr-rles and provisions of contracts or grant agreements applicable to the Board'
major federal programs.
Auditor's Responsibitity for the Audit of Compliance
Our objectives are to obtain reasonahle asslrrance about whether rnaterial noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on Southwest Florida Workforce Developnrent Board, lnc. d/b/a CareerSource Southwest
Florida's compliance based on our audit. Reasonable assurance is a high level of assilrance but is not
absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS,
Government Auditing Standards, and the Uniform Guidance will always detect material noneompliance
when it exists.
Grau & Associates
2fi
CAO
The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from
eiror, is iorO may invo-lve collusion, forgiry, intentjonal omissions, misrepresentations, or the override of
internal cOntrOl. Noncompliance with the'compliance requirements referred to above is considered
*r1"rLf ii ftere is a substantial likelihood thal, individually or in the aggregate, it would influence the
i;;;;;t made by a reasonable user of the report on compliance about lhe Board's compliance with the
requirements of each of its major federal programs
ln performing an audit in accordance with GAAS, Govemmen! Auditing standards, and the L,niform
Guidance. we:
. Exercise professional judgment and maintain professional skepticism throughout the audit
. ldenlity and assess the risks of matefial noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive lo- those risks. such procedures include
exa;ining, o'n a test basis, evidence regarding the Board's compliance wilh the compliance
requirern6nts referred to above and perlOrming such other procedures aS we considered
necessary in the circumstances.
. Obtain an understanding of the Board's anternal control over compliance relevant to the audit in
ord"r to d"aig, audit procedures that ate apPropriate in the circumslances and to test and report
on internal cintrol over compliance in accordance with the Uniform Guidance, but not tor the
purpose of expressing an opinion on the effectiveness of the Board's internal contlol over
compliance. Accordingly, no such opinion is expressed'
we are required to communicate with those charged with governance regarding, among other matters,
tn" pf"nn"if scope and timing of the audit and any significant deliciencies and mater,al weaknesses in
intemal conkol over compliance that we identified during the audit.
Report on lnternal Control Over compliance
A deficiency in intemat control ovu compliance exists when lhe design or operalion of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
funciions, to prevent, or detecl and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material waakness in internal control over compliance is a
deticiency, or combination of deticiencies. in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement of a federal
program will not be prevenled, or detected and correcled, on a timely basis. A s,gn,Tlcart deFiciency in
intemal control over compliance is a deficiency, or a combination of deflciencies, in internal control over
compliance with a type of compliance requirement of a federal program that is less severe than a material
weakness in internal control over compliance, yet important enough to merit atlention by those charged
with governance.
Our consideration of internal control over compliance was tor the limited purpose described in the
Audilor's Responsibilities ,or the Audit of Compliance section above and was not designed to identify all
deficiencies in internal conlrol over compliance that might be material weaknesses or significant
deliciencies in internal control over compliance. Given these limitations, during our audit we did not
identily any deticiencies in internal control over compliance that we consider lo be material weaknesses,
as delined above. However, material weaknesses or significant deflciencies in internal control over
compliance may exist that were not identified
Our audit was not designed for the purpose of expressing an opinion on lhe effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal conlrol over compliance is solely to describe ihe scope of our
testing of internal control over compliance and the results of that testing based on the requirements of the
Uniform Guidance. Accordingly, this report is not suilable for any other purpose.
December 16, 2024
21
CAO
A.
1.
SOUTHWEST FLORICIA WORKFORCE DEVELOPMENT BOARD, INC.
D/B/A CAREERSOURCE SOUTIIWEST FLORIDA
SCHEDULE OF FINDINGSAND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
SUMMARY OF AUDIT RESULTS
The auditor's report expresses an unmodified opinion on the iinancial statements of the
Southwest Florida Workforce Development Board, lnc. dibla CareerSource Southwest Florida.
No significant deficiencies or material weaknesses relating to the audit of the financial
statements are reported in the independent auditor's report on internal control over financial
reporting and on compliance and other matters based on an audit of financial slatements
performed in accordance with Government Auditing Standards.
2.
r
6.
No instances of noncompliance material
Workforce Development Board, lnc. d/b/a
during the audit.
No significant deficiencies or material weaknesses relating to the audit of the major federal
award-programs are reported in the independent auditor's report on compliance for each major
program and on internal control over compliance required by the Uniform Guidance.
The independent auditor's report on compliance for each maior federal awards progrant of
Southwest Florida Workforce Development Board, lnc. d/b/a CareerSource Sotrthwest Florida
expresses an unmodified oPinion.
There were no audit findings relative to the major federal awards tested for Soutlrwest Florida
Workforce Development Board, lnc. d/b/a CareerSource Southwest Florida.
Dollar threshold for Type A programs was $750,000. The programs tested as major programs
include:
Federal Proqranr
CFDA
l]urnber
to the financial statements of Southwest Florida
CareerSource Southwest Florida were disclosed
17.?fi, 17.259, 17.278
17.20i, 17.VJ1
WOA Cluster
Employment Selvce Cluster
B.
c.
Southwest Florida Workforce Development Board, lnc. d/b/a CareerSource Southwest Florida
was determined to be a low-risk auditee pursuant to the Uniform Guidance.
FINDINGS . FINANCIAL STATEMENTS AUDIT
None
FINDINGS AND OUESTIONED COSTS . IVIAJOR FEDEML PROGRAMS
None
D. OTHERISSTJES
No summary schedule of prior audit findings is required because there were no prlor audit
findings related to Federal awards programs.
No corrective action plan is required because there were no findings required to be reported
under the Federal Single Audit Act.
ZZ
CAO
Grau & Associates
'1001 Yamato Road. Suite 301
Boca Raton, Florida 3343'l
(561) 994-9299 - (800) 295-4728
Fax (56'1) 994-5823
www.graucpa.comCERTT Fl ItD PU Bl-lC i\CC0UN'IAN'IS
INDEPENDENT AUOITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WffH COVERNMENI AUDITING STANDARDS
Board of Directors
Southwest Florida wotkforce Development Board, lnc
d/b/a Careersource Southwest Flotida
Fort Myers, Florida
Vve have audited, in accordance with the auditing standards generally accepted in the United States of
Ar"ri."
"na
the standards appticable to linancial audits contained in Government Auditing Standards
isjued by the Comptroller Generat of the United States, the financial statements of Southwest Florida
Worktorcl Development Board, lnc. dlb/a Careersource Southwest Florida, (a nonprofit organization)
(the ,Board'), which comprise the statemeni of financial position as of June 30. 2025, and the related
italements of activ1ies and cash flows for the year then ended, and the related notes to the financial
statements, and have issued our teport thereon dated Oecember 9, 2025.
Repod on lntemal Control Over Financial Repodlng
ln planning and performing our audit of the financial statements, we considered the Eoard's internal
control over llnancial reporting (internal control) to determine the audil procedures that are appropriate in
the circumstances for the purpose of expressing our opinion on the financial Statements, but not for the
purpose of expressing an opinion on the effectiveness of the Board's internal control. Accordingly, we do
not express an opinton on the effectiveness of the Board's inlernal control.
A deficiency in internal conlrul exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a limely basis. A material weak,ess is a deficiency, or a
combin3tion of deficiencies, in internal conlrol, such that there is a reasonable possibility that a material
missiatement of the entity's financial statements will not be prevenled, or detected and corrected on a
timely basis. A significant de{iciency is a deficiency, or a combinalion of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
wilh governance.
Our consideratjon of internal control was for the kmited purpose described in the fi,st paragraph of this
section and wa6 not designed to identify all deficiencies in internal control lhat might be material
weaknesses ot signiticant deficiencies. Given these limilations. during our audit we did not identiiy any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Board's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance wilh which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit, and accordingiy, we do not exprsss such an opinion.
The results of our tests disclosed no instances ol noncompliance or other matters lhat are required to be
reported under Govemment Auditing Standards.
tt,
CAO
Purpose of thls RePort
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and ihe'results of that testing, and not to provide an opinion on the effectiveness of the Board's internal
control or on compliance. This report is an integral part of an ar.dit performed in accordance with
Government Auditing Sfandards in considering the Board's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose
This report is intended for the information of the management, Board of Directors, and grantor agencies
and is not intended to be and should not be used by anyone other than these specified parties.
December 9,2025
tv
CAO
Grau & Associates
1001 Yamato Road. Suiie 301
Boca Raton. Florida 33431
(561) 994-9299 . (800) 299-4728
Fax (561) 994-5823
www.grau6pa.comCER'II TIIO I}LI1}I,IC ACCOTINTAIV]'Ii
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Oirectors
Souihwest Florida Workforce Development Board, lnc
d/bla Careersource Southwest Florida
Fort Myets, Florida
Report on Compliance for Each Major Federal Program
Opinion on Campliance for Each Maiot Federal Program
We have audiled Southwesl Florida Workforce Development Board, lnc. d/bla Careersource Souihwest
Ftorida,s (a nonprolit ofganization) (the "Board") compliance with the types of compliance requirements
described in lhe O UA Clonpliance Supplefien, that could have a direct and material effect on each ot the
Board,s malor federal programs for ihe fiscat year ended June 30, 2025 The Board's major lederal
programs are identifled in the summary of auditor's results seciion of the accompanying schedule of
findings and questioned costs.
ln our opinion, the Board complied, in all material respects, wilh the types Of compliance requirements
referred to above that could have a direct and material effect on eaah of its major federal programs for the
fiscal year ended June 30,2025.
Basis far Opinion on Each Maior Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America (GAAS)i the standards appiicable to financial audits contained in Government
Auditing Standards issued by the Comptro,ler General of the United Staies (Government Auditing
Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements. Cost Principles, and Audit Requirements lor Federal Awards (Uniform
Guidance). Our responsibilities under those standards and the Uniform Guidance are further described rn
the Auditor's Responsibilities for the Audit ot Compliance section of our report.
We are required to be independent of the Southwest Florida Workforce Oevelopment Board, lnc. dlbla
Careersource Southwest Florida and to meet our other elhical responsibilitjes, in accordance with
relevant elhical requirements relating to our audii. We believe that the audit evidence we h3ve obtained rs
sufticient and appropriate to provide a basis for our opinian on compliance for each ma.ior program. Qur
aud,t does not provide a legal deiermination ot the Board's compliance with the compliance requirements
referred to above.
Responsihilities of Management lor Compliance
Management is responsible tor compliance with the requirements referred lo above and for the design,
implementation, and maintenance of effective internal conlrol over compliance with the requiremenis of
laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the Board'
major federal programs.
Auditor's Respansibility for the Audit of Conpliance
Our objeciives are to obtain reasonable assurance about whether mateaial noncomplianca with lhe
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on Southwest Florida Workforce Deve,opment Board, lnc. d/b/a Careersource Southwest
Florida's compliance based on our audil. Reasonable assurance is a high level of assurance but is not
absolute assurance and therefore is not a gualaniee that an audit conducted in accordanco with GAAS,
Governmenl Auditing Standards. and the Uniform 6uidance will always delect material noncompiiance
when ii exists
20
CAO
The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal conirol. Noncompliance with the compliance requirements referred to above is considered
material, if there is a substantial tikelihood that, individually or in the aggregate, it would inlluence lhe
judgment made by a reasonable user of the report on compliance about the Board's compliance with the
requirements of each of its malor federal programs.
ln performing an audit in accordance with GAAS Government Auditing Standards, and the UnifOrm
Guidance, we:. Exercise professional judgment and maintain professional skepticism throughout the audit,
. ldentify and assess the risks of material noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures includg
exariining, on a test basis, evidence regarding the Board's compliance with the compliance
requirem6nts referred to above and pertorming such other procedures as we considered
necessafy in the circumstances.. Obtain an understanding of the Board's internal control over comPliance relevant to the audit in
order to design audit procedures that are appropriate in the circumstances and to test and report
on inlernal control over compliance in accordance with the Uniform Guidance, but not for the
purpose of expressing an opinion on the effectiveness of the Board's internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other mattels,
the planned scope and timing of the audit and any significant deficiencies and material weaknesses in
internal conlrot over compliance that we identified ciuring the audit.
Report on lnte.nal control Ovel compliance
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does nol allow management or employees, in the normal course of Performing their assigned
functions, to prevent. or detect and correct, noncompliance wjth a type of compliance requirement of a
federal program on a limely basis. A mate,a/ weakness in internal control over compliance is a
deficiency. or combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a iype of compliance requirement of a federal
program witl not be prevented, or detected. and corrected, on a timely basis. A srEtrrfaant deficiency in
inlernal conttol ovet cofipliance is a deficiency, or a combination of deficiencies, in internal control over
compliance with a type ot compliance requirement oi a federal program that is less severe lhan a material
weakness in internal control over compliance, yet important enough to merit attention by those cha.ged
with governance.
Our consideration of internal control over compliance was for the limited purpose described in lhe
Auditor's Responsibilities for ihe Audit of Compliance section above and was not designed to identjfy all
deliciencies in inlernal control over compliance that might be malerial weaknesses or significant
deficiencies in internal conlrol over compliance. Given these limitations, during our audit we did not
identify any deficiencies in internal control over compliance that we consider to be material weaknesses,
as defined above. However, material weaknesses or slgniticant deficiencies in internal control over
compliance may exist lhat were not identified.
Our audit was not designed for lhe purpose of expressing an opinion on the eftectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is sol€ly lo describe the scope ot our
testing of internal control over compliance and the results of that testing based on the requirements of the
Uniform Guidance. Accordingly. this report is not suitable for any other purpose.
December 9, 2025
21
CAO
A,
1.
SOUTHWEST FLORIDA WORKFORCE DEVELOPMENT BOARD, INC.
[,JB/A CAREERSOURCE SOUTHWEST FLORIDA
SCHEDULE OF FINDINGS AND QUESNONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30' 2025
SUMMARY OF AUDIT RESULTS
The auditor's report expresses an unmodified opinion on the financial statements of the
Southwest Ftorida Workforce Development Board, lnc. d/b/a CareerSource Southvrest Florida.
No significant deficiencies or material weaknesses relating to the audit of the financial
statements are reported in the independent auditor's report on internal control over financial
reporting and on compliance and other matters based on an audit of financial statements
performed in accordance with Govern ment Auditing Slandards
No instances of noncompliance material to the financial statements of Southwest Florida
Workforce Development Board, lnc, d/b1a CareerSource Southwest Florida were disclosed
during the audit.
No significant deficiencies or material weaknesses relating to the audit of the major federal
award programs are reported in the independent auditor's report on compliance for each major
program and on internal control over compliance required by the Uniform Guidance.
The independent auditor's report on compliance for each major federal awards program of
Southwest Florida Workforce Development Board, lnc dlb/a CareerSource Southwest Florida
expresses an unmodified oPinion.
There were no audil findings relative to the major federal awards tested for Southwest Florida
Workforce Development Board, lnc. dlb/a CareerSource Southwest Florida.
Dollar threshold for Type A programs was 5750,000. The programs tested as major programs
include:
CFDA
Fed"t"l
Southwest Florida Workforce Development Board, lnc. d/bla CareerSource Southwest Florida
was determined to be a low-risk auditee pursuant to the Uniform Guidance^
FINDINGS . FINANCIAL STATEMENTS AUDIT
None
FINEINGS AND QUESTIONED COSTS . MAJOR FEDERAL PrcGRAMS
None
OTHERESUES
No summary schedule of prior audit findings is required
findings related to Federal awards programs.
No corective action plan is required because there were
under the Federal Single Audit Act.
because there were no prior audit
no findings required to be reported
B.
c.
D.
22
CAO