Audit 13437

FY End
2022-12-31
Total Expended
$1.13M
Findings
14
Programs
4
Year: 2022 Accepted: 2024-01-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
9676 2022-005 - Yes P
9677 2022-005 - - P
9678 2022-005 - - P
9679 2022-005 - - P
9680 2022-005 - - P
9681 2022-005 - - P
9682 2022-005 - - P
586118 2022-005 - Yes P
586119 2022-005 - - P
586120 2022-005 - - P
586121 2022-005 - - P
586122 2022-005 - - P
586123 2022-005 - - P
586124 2022-005 - - P

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $555,696 Yes 1
94.006 Americorps $132,570 - 1
84.425 Education Stabilization Fund $75,000 - 1
16.726 Juvenile Mentoring Program $9,120 - 1

Contacts

Name Title Type
R6JMXRPDGA74 Farley Vener Auditee
5058838788 MacLen Enriquez Auditor
No contacts on file

Notes to SEFA

Title: Non-cash assistance Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Club and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The Club did not use the de minimis cost rate. The de minimis cost rate is not consistently applied to all grants, per grant requirements None
Title: Federal loans or loan guarantees Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Club and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The Club did not use the de minimis cost rate. The de minimis cost rate is not consistently applied to all grants, per grant requirements None
Title: Payments to subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Club and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The Club did not use the de minimis cost rate. The de minimis cost rate is not consistently applied to all grants, per grant requirements None
Title: Assistance Listing Numbers/Pass-through Grantor Numbers Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Club and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The Club did not use the de minimis cost rate. The de minimis cost rate is not consistently applied to all grants, per grant requirements Federal granting agencies or their pass-through agencies are responsible for providing the Club with the Assistance Listing (AL) number for each grant or contract. In cases where a federal granting agency did not provide the AL number, other identifying numbers are presented on the schedule of expenditures of federal awards, if available. In addition, for pass-through awards, the pass-through granting agencies are responsible for providing the organization with the AL number as well as pass-through grantor numbers. In cases where the pass-through granting agency did not provide this number to the organization, it is noted as "NA" (not available) on the schedule of expenditures of federal awards.

Finding Details

2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
2022-005 — LATE SUBMITTAL OF THE DATA COLLECTION FORM Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies Title: All programs AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Statement of Condition: The Club did not submit its Data Collection Form by the required due date. Criteria: Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The Club faced challenges in promptly retrieving and providing the necessary supporting documentation requested by the auditors. Effect: The Club is not in compliance with Federal award requirements. Recommendation: We recommend that the Club implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO