FAC Explorer

Audit 28276

FY End
2022-06-30
Total Expended
$1.16M
Findings
2
Programs
7
Organization: Boys and Girls Club of Green Bay, Inc. (WI)
Year: 2022 Accepted: 2023-01-28
Auditor: Hawkins Ash CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21645 2022-002 Significant Deficiency - E
598087 2022-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $643,706 Yes 0
93.558 Temporary Assistance for Needy Families $223,715 Yes 1
84.287 Twenty-First Century Community Learning Centers $128,431 - 0
84.845 Elementary and Secondary School Emergency Relief $93,456 - 0
93.268 Covid 19 - Immunization Cooperative Agreements $36,495 - 0
16.726 Juvenile Mentoring Program $19,857 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $10,000 - 0

Contacts

Name Title Type
J2F9LPHZ6FU6 Lisa Kogan Praska Auditee
9204947090 Randall L. Miller Auditor
No contacts on file

Notes to SEFA

Title: Oversight Agency Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Boys and Girls Club of Green Bay, Inc. and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of the State Single Audit Guidelines and Uniform Guidance. Therefore, some amounts presented in the schedule may differ from amounts presented in or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained in the State Single Audit Guidelines and Uniform Guidance, wherein certain types of expenditures are not allowable and are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Federal oversight agency for Boys and Girls Club of Green Bay, Inc. is U.S. Department of Health and Human Services.

Finding Details

Finding 2022-002
Federal Program: Temporary Assistance for Needy Families (TANF) Condition: Individuals that were not eligible for TANF funds were claimed under the grant. Context: One individual was entering data with no review being done. Criteria: The ideal internal control system would require review of employee?s work which would allow f or any errors to be discovered. Effects: This weakness could result in the possibility of payback of funds. Questioned Costs: N/A Cause: Participants were marked TANF eligible and therefore claimed on the grant. Prior Year Finding: N/A Recommendation: We recommend the Organization create a process to have eligibility requirements reviewed before claiming individuals on the grant.
Finding 2022-002
Federal Program: Temporary Assistance for Needy Families (TANF) Condition: Individuals that were not eligible for TANF funds were claimed under the grant. Context: One individual was entering data with no review being done. Criteria: The ideal internal control system would require review of employee?s work which would allow f or any errors to be discovered. Effects: This weakness could result in the possibility of payback of funds. Questioned Costs: N/A Cause: Participants were marked TANF eligible and therefore claimed on the grant. Prior Year Finding: N/A Recommendation: We recommend the Organization create a process to have eligibility requirements reviewed before claiming individuals on the grant.