FAC Explorer

Audit 22505

FY End
2022-12-31
Total Expended
$948,373
Findings
2
Programs
8
Organization: Boys & Girls Club of the Northern Plains, Inc. (SD)
Year: 2022 Accepted: 2023-05-29
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24148 2022-002 Significant Deficiency - F
600590 2022-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $492,390 Yes 1
84.287 Twenty-First Century Community Learning Centers $194,444 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $134,747 - 0
16.726 Juvenile Mentoring Program $70,000 - 0
45.129 Promotion of the Humanities_federal/state Partnership $17,080 - 0
10.559 Summer Food Service Program for Children $11,920 - 0
93.933 Demonstration Projects for Indian Health $10,198 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $4,860 - 0

Contacts

Name Title Type
KHXZPKRWL853 Darcie Bien Auditee
6056923333 Stacey Nelson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: Y Rate Explanation: The Club has elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Boys & Girls Club of the Northern Plains, Inc (the Club) under programs of the federal government for the year ended December 31, 2022. The information 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). Because the schedule presents only a selected portion of the operations of the Club, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Club.

Finding Details

Finding 2022-002
2022-002 Department of Education and Passed through State of South Dakota Department of Education Federal Financial Assistance Listing #84.425C, 2021G-797, 03/13/2020 ? 09/30/2022 COVID-19 Education Stabilization Fund - Governor?s Emergency Education Relief (GEER) Fund Equipment and Real Property Management Significant Deficiency in Internal Control over Compliance and Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The non-Federal entity must conform with equipment and real property management procedures identified in 2 CFR 200.313 (c) through (e). Condition: In our sample of expenditures selected for testing, we noted the following items: a) No support to substantiate a physical inventory of federal-funded equipment was performed within the last two years. b) Federal-funded equipment is not distinguished separately from non-federal-funded equipment within the Club?s fixed asset listing. Cause: The Club has not implemented controls over equipment and real property management to comply with federal requirements. Effect: Without established controls over equipment and real property management, the risk is increased that equipment could be misappropriated or that the federal agency would not be reimbursed if federal funded equipment was disposed. Questioned Costs: None reported Context: There were two fixed asset purchases, totaling $444,129, charged to the federal award, which were both tested. Repeat Finding from Prior Year: No Recommendation: We recommend that management implement control processes to conform with the Uniform Guidance equipment and real property management requirements noted above. Views of Responsible Officials: Management is in agreement.
Finding 2022-002
2022-002 Department of Education and Passed through State of South Dakota Department of Education Federal Financial Assistance Listing #84.425C, 2021G-797, 03/13/2020 ? 09/30/2022 COVID-19 Education Stabilization Fund - Governor?s Emergency Education Relief (GEER) Fund Equipment and Real Property Management Significant Deficiency in Internal Control over Compliance and Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The non-Federal entity must conform with equipment and real property management procedures identified in 2 CFR 200.313 (c) through (e). Condition: In our sample of expenditures selected for testing, we noted the following items: a) No support to substantiate a physical inventory of federal-funded equipment was performed within the last two years. b) Federal-funded equipment is not distinguished separately from non-federal-funded equipment within the Club?s fixed asset listing. Cause: The Club has not implemented controls over equipment and real property management to comply with federal requirements. Effect: Without established controls over equipment and real property management, the risk is increased that equipment could be misappropriated or that the federal agency would not be reimbursed if federal funded equipment was disposed. Questioned Costs: None reported Context: There were two fixed asset purchases, totaling $444,129, charged to the federal award, which were both tested. Repeat Finding from Prior Year: No Recommendation: We recommend that management implement control processes to conform with the Uniform Guidance equipment and real property management requirements noted above. Views of Responsible Officials: Management is in agreement.