FAC Explorer

Audit 18786

FY End
2022-12-31
Total Expended
$3.27M
Findings
2
Programs
8
Organization: Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org (TX)
Year: 2022 Accepted: 2023-08-08
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21631 2022-001 Significant Deficiency - I
598073 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $849,183 Yes 0
10.569 Emergency Food Assistance Program (food Commodities) $814,513 - 0
16.726 Juvenile Mentoring Program $400,153 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $237,500 Yes 1
84.425 Education Stabilization Fund $161,669 - 0
93.268 Immunization Cooperative Agreements $144,695 - 0
17.261 Wia Pilots, Demonstrations, and Research Projects $114,473 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $52,500 - 0

Contacts

Name Title Type
Z7ENRFWUDUJ1 Jonathan D. Sturgis Auditee
7134002953 Tami Preece Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 FOOD COMMODITIES Accounting Policies: Basis of presentation The schedule of expenditures of federal awards (the schedule) is prepared 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal expenses include allowable costs funded by federal grants. Allowable costs are subject to the cost principles of the Uniform Guidance and include costs that are recognized as expenses in Boys and Girls Clubs financial statements in conformity with generally accepted accounting principles. Boys and Girls Clubs does not utilize the 10% de minimus cost rate for indirect costs and does not have subrecipients.Because the schedule presents only a selected portion of the operations of Boys and Girls Clubs, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Boys and Girls Clubs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Food commodities are reported in the schedule of expenditures of federal awards as federal expenditures when distributed and are valued at the weighted-average wholesale value of one pound of donated product based on the national per pound price as provided by the most recent Feeding America Product Valuation Survey ($1.92 in 2022).

Finding Details

Finding 2022-001
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #: 21.027 Contract Number: None Contract Year: 03/03/21 ? 12/31/24 Criteria: Procurement ? Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires that for small purchase procedures, price or rate quotations must be obtained from an adequate number of qualified sources, which for Boys and Girls Clubs is 3 sources. Condition and context: Of the two expenditures charged to the grant, which met or exceeded Boys and Girls Clubs? micro-purchase threshold, one did not go through a procurement process in accordance with Boys and Girls Clubs? policies and the Uniform Guidance. Cause: Failure to follow Boys and Girls Clubs? procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in Boys and Girls Clubs purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional education to employees responsible for procurement on Boys and Girls Clubs? procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-001
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #: 21.027 Contract Number: None Contract Year: 03/03/21 ? 12/31/24 Criteria: Procurement ? Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires that for small purchase procedures, price or rate quotations must be obtained from an adequate number of qualified sources, which for Boys and Girls Clubs is 3 sources. Condition and context: Of the two expenditures charged to the grant, which met or exceeded Boys and Girls Clubs? micro-purchase threshold, one did not go through a procurement process in accordance with Boys and Girls Clubs? policies and the Uniform Guidance. Cause: Failure to follow Boys and Girls Clubs? procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in Boys and Girls Clubs purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional education to employees responsible for procurement on Boys and Girls Clubs? procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.