FAC Explorer

Audit 294947

FY End
2022-08-31
Total Expended
$3.02M
Findings
6
Programs
7
Organization: Boys and Girls Club of Elgin INC (IL)
Year: 2022 Accepted: 2024-03-13
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375855 2022-002 - - AB
375856 2022-003 - - AB
375857 2022-003 - - AB
952297 2022-002 - - AB
952298 2022-003 - - AB
952299 2022-003 - - AB

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $1.17M Yes 1
84.287 Twenty-First Century Community Learning Centers $1.01M Yes 1
16.726 Juvenile Mentoring Program $177,704 - 0
93.558 Temporary Assistance for Needy Families $112,895 - 0
10.558 Child and Adult Care Food Program $72,663 - 0
84.425 Education Stabilization Fund $51,357 - 0
10.559 Summer Food Service Program for Children $10,796 - 0

Contacts

Name Title Type
N4J8YY52PGP8 Brandon Harper Auditee
8476085017 Cheryden Juergensen Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Schedule of Expenditures of Federal Awards includes the federal grant activity of Boys & Girls Club of Elgin, Inc. under programs of the federal government for the year ended August 31, 2022. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may offer from amounts presented in, and used in the preparation of, the basic financial statements.
Title: SUMMARY OF ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed, or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Boys & Girls Club of Elgin, Inc. has elected not to use a 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Boys & Girls Club of Elgin, Inc. did not provide federal awards to subrecipients during the year ended August 31, 2022.
Title: FEDERAL LOANS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Boys & Girls Club of Elgin, Inc. did not have any federal loans or loan guarantees outstanding for the year ended August 31, 2022.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Boys & Girls Club of Elgin, Inc. did not receive any federally donated PPE during the year ended August 31, 2022.

Finding Details

Finding 2022-002
COVID-19 – CHILD CARE RESTORATION GRANT (CCRD CLUSTER) CFDA #93.575 U.S DEPARTMENT OF HUMAN SERVICES PASSED THROUGH: ILLINOIS DEPARTMENT OF HUMAN SERVICES FINDING NUMBER: 2022-002 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that there were two individuals who did not have documentation of the correct wage that was used on the grant expenditure report. Questioned Costs: None Context: There were two individuals who could have been paid the incorrect salary amount. Effect: Undocumented salary rates could lead to unallowable grant expenditures. Cause: The Club switched payroll providers and had staff turnover and they were not able to find the documentation to support the salary wages at the time of testing. Recommendation: Management should review the employee files and keep all of the necessary documentation for wage increases. Management’s response: The Club has started to keep the documentation for each salary increase and review in the employee’s personnel files.
Finding 2022-003
TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS CFDA #84.287 U.S DEPARTMENT OF EDUCATION PASSED THROUGH: ILLINOIS STATE BOARD OF EDUCATION AND BOYS AND GIRLS CLUB OF AMERICA FINDING NUMBER: 2022-003 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck. Questioned Costs: Questioned costs consist of the difference between what was submitted to the grant for reimbursement for the specific paycheck tested and the actual costs that should have been submitted, for an amount of $7. Context: Gross wages for one employee were incorrectly entered into the grant expenditure report. Effect: Grant reimbursement requests could be misstated if discrepancies are not caught before they are being submitted for reimbursement. Cause: Gross wages for one employee were entered incorrectly in the grant expenditure report and the inaccurate entry was not caught before the reimbursement request was submitted. Recommendation: Management should review grant expenditures carefully before they are being submitted for reimbursement. Management’s response: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.
Finding 2022-003
TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS CFDA #84.287 U.S DEPARTMENT OF EDUCATION PASSED THROUGH: ILLINOIS STATE BOARD OF EDUCATION AND BOYS AND GIRLS CLUB OF AMERICA FINDING NUMBER: 2022-003 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck. Questioned Costs: Questioned costs consist of the difference between what was submitted to the grant for reimbursement for the specific paycheck tested and the actual costs that should have been submitted, for an amount of $7. Context: Gross wages for one employee were incorrectly entered into the grant expenditure report. Effect: Grant reimbursement requests could be misstated if discrepancies are not caught before they are being submitted for reimbursement. Cause: Gross wages for one employee were entered incorrectly in the grant expenditure report and the inaccurate entry was not caught before the reimbursement request was submitted. Recommendation: Management should review grant expenditures carefully before they are being submitted for reimbursement. Management’s response: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.
Finding 2022-002
COVID-19 – CHILD CARE RESTORATION GRANT (CCRD CLUSTER) CFDA #93.575 U.S DEPARTMENT OF HUMAN SERVICES PASSED THROUGH: ILLINOIS DEPARTMENT OF HUMAN SERVICES FINDING NUMBER: 2022-002 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that there were two individuals who did not have documentation of the correct wage that was used on the grant expenditure report. Questioned Costs: None Context: There were two individuals who could have been paid the incorrect salary amount. Effect: Undocumented salary rates could lead to unallowable grant expenditures. Cause: The Club switched payroll providers and had staff turnover and they were not able to find the documentation to support the salary wages at the time of testing. Recommendation: Management should review the employee files and keep all of the necessary documentation for wage increases. Management’s response: The Club has started to keep the documentation for each salary increase and review in the employee’s personnel files.
Finding 2022-003
TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS CFDA #84.287 U.S DEPARTMENT OF EDUCATION PASSED THROUGH: ILLINOIS STATE BOARD OF EDUCATION AND BOYS AND GIRLS CLUB OF AMERICA FINDING NUMBER: 2022-003 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck. Questioned Costs: Questioned costs consist of the difference between what was submitted to the grant for reimbursement for the specific paycheck tested and the actual costs that should have been submitted, for an amount of $7. Context: Gross wages for one employee were incorrectly entered into the grant expenditure report. Effect: Grant reimbursement requests could be misstated if discrepancies are not caught before they are being submitted for reimbursement. Cause: Gross wages for one employee were entered incorrectly in the grant expenditure report and the inaccurate entry was not caught before the reimbursement request was submitted. Recommendation: Management should review grant expenditures carefully before they are being submitted for reimbursement. Management’s response: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.
Finding 2022-003
TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS CFDA #84.287 U.S DEPARTMENT OF EDUCATION PASSED THROUGH: ILLINOIS STATE BOARD OF EDUCATION AND BOYS AND GIRLS CLUB OF AMERICA FINDING NUMBER: 2022-003 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck. Questioned Costs: Questioned costs consist of the difference between what was submitted to the grant for reimbursement for the specific paycheck tested and the actual costs that should have been submitted, for an amount of $7. Context: Gross wages for one employee were incorrectly entered into the grant expenditure report. Effect: Grant reimbursement requests could be misstated if discrepancies are not caught before they are being submitted for reimbursement. Cause: Gross wages for one employee were entered incorrectly in the grant expenditure report and the inaccurate entry was not caught before the reimbursement request was submitted. Recommendation: Management should review grant expenditures carefully before they are being submitted for reimbursement. Management’s response: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.