FAC Explorer

Audit 301509

FY End
2023-06-30
Total Expended
$1.63M
Findings
8
Programs
6
Organization: Boys and Girls Clubs of the Coastal Plain, Inc. (NC)
Year: 2023 Accepted: 2024-04-01
Auditor: Blackman & Sloop Cpa's PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390776 2023-001 Significant Deficiency Yes P
390777 2023-001 Significant Deficiency Yes P
390778 2023-001 Significant Deficiency Yes P
390779 2023-001 Significant Deficiency Yes P
967218 2023-001 Significant Deficiency Yes P
967219 2023-001 Significant Deficiency Yes P
967220 2023-001 Significant Deficiency Yes P
967221 2023-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $533,594 Yes 1
84.287C 21st Century Community Learning Centers $450,548 Yes 1
84.425U Education Stabilization Fund - Esser Arp $250,000 - 0
16.726 Juvenile Mentoring Program $138,500 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $104,297 - 0
84.287C 21st Century Community Learning Centers - Summer $34,776 Yes 1

Contacts

Name Title Type
SMHTS2BNDD16 Carrie Dale Purnell Auditee
2523552345 Deetra Watson Auditor
No contacts on file

Notes to SEFA

Title: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Boys & Girls Clubs of the Coastal Plain, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). 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 allowable or are limited as to reimbursement. Because the Schedule presents only a select portion of the operations of Boys & Girls Clubs of the Coastal Plain, Inc., it is not intended and does not present the financial position, changes in net assets, or cash flows of the Boys & Girls Clubs of the Coastal Plain, Inc. De Minimis Rate Used: N Rate Explanation: Boys & Girls Clubs of the Coastal Plain, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Boys & Girls Clubs of the Coastal Plain, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). 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 allowable or are limited as to reimbursement. Because the Schedule presents only a select portion of the operations of Boys & Girls Clubs of the Coastal Plain, Inc., it is not intended and does not present the financial position, changes in net assets, or cash flows of the Boys & Girls Clubs of the Coastal Plain, Inc.
Title: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Boys & Girls Clubs of the Coastal Plain, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). 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 allowable or are limited as to reimbursement. Because the Schedule presents only a select portion of the operations of Boys & Girls Clubs of the Coastal Plain, Inc., it is not intended and does not present the financial position, changes in net assets, or cash flows of the Boys & Girls Clubs of the Coastal Plain, Inc. De Minimis Rate Used: N Rate Explanation: Boys & Girls Clubs of the Coastal Plain, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Boys & Girls Clubs of the Coastal Plain, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing #10.558) and the Twenty-First Century Community Centers Program (Federal Assistance Listing #84.287C) Condition and Criteria: The Schedule of Expenditures of Federal Awards (“SEFA”) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization’s internally prepared SEFA did not agree to the Organization’s financial records. Prior Year Audit Finding: 2022-002 Cause and Effect: The SEFA was prepared based on information obtained outside of the accounting system due to the complexity of tracking the various expenditures by funding source within the accounting system. This could result in an incomplete or inaccurate SEFA. Context: This represents a systemic problem. Questioned Costs: None. Recommendation: Total expenditures reported on the SEFA are compiled through reviewing draw down reports and estimated spending amounts. These amounts do not always tie out to financial information in the accounting system due to the complexity of tracking the federal grant expenditures by funding source. Therefore, we recommend management create a reconciliation of the financial information maintained obtained outside of the accounting system and the accounting system in order to ensure all federal expenditures are included and reported accurately on the SEFA. Management’s Response: Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.
Finding 2023-001
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing #10.558) and the Twenty-First Century Community Centers Program (Federal Assistance Listing #84.287C) Condition and Criteria: The Schedule of Expenditures of Federal Awards (“SEFA”) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization’s internally prepared SEFA did not agree to the Organization’s financial records. Prior Year Audit Finding: 2022-002 Cause and Effect: The SEFA was prepared based on information obtained outside of the accounting system due to the complexity of tracking the various expenditures by funding source within the accounting system. This could result in an incomplete or inaccurate SEFA. Context: This represents a systemic problem. Questioned Costs: None. Recommendation: Total expenditures reported on the SEFA are compiled through reviewing draw down reports and estimated spending amounts. These amounts do not always tie out to financial information in the accounting system due to the complexity of tracking the federal grant expenditures by funding source. Therefore, we recommend management create a reconciliation of the financial information maintained obtained outside of the accounting system and the accounting system in order to ensure all federal expenditures are included and reported accurately on the SEFA. Management’s Response: Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.
Finding 2023-001
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing #10.558) and the Twenty-First Century Community Centers Program (Federal Assistance Listing #84.287C) Condition and Criteria: The Schedule of Expenditures of Federal Awards (“SEFA”) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization’s internally prepared SEFA did not agree to the Organization’s financial records. Prior Year Audit Finding: 2022-002 Cause and Effect: The SEFA was prepared based on information obtained outside of the accounting system due to the complexity of tracking the various expenditures by funding source within the accounting system. This could result in an incomplete or inaccurate SEFA. Context: This represents a systemic problem. Questioned Costs: None. Recommendation: Total expenditures reported on the SEFA are compiled through reviewing draw down reports and estimated spending amounts. These amounts do not always tie out to financial information in the accounting system due to the complexity of tracking the federal grant expenditures by funding source. Therefore, we recommend management create a reconciliation of the financial information maintained obtained outside of the accounting system and the accounting system in order to ensure all federal expenditures are included and reported accurately on the SEFA. Management’s Response: Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.
Finding 2023-001
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing #10.558) and the Twenty-First Century Community Centers Program (Federal Assistance Listing #84.287C) Condition and Criteria: The Schedule of Expenditures of Federal Awards (“SEFA”) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization’s internally prepared SEFA did not agree to the Organization’s financial records. Prior Year Audit Finding: 2022-002 Cause and Effect: The SEFA was prepared based on information obtained outside of the accounting system due to the complexity of tracking the various expenditures by funding source within the accounting system. This could result in an incomplete or inaccurate SEFA. Context: This represents a systemic problem. Questioned Costs: None. Recommendation: Total expenditures reported on the SEFA are compiled through reviewing draw down reports and estimated spending amounts. These amounts do not always tie out to financial information in the accounting system due to the complexity of tracking the federal grant expenditures by funding source. Therefore, we recommend management create a reconciliation of the financial information maintained obtained outside of the accounting system and the accounting system in order to ensure all federal expenditures are included and reported accurately on the SEFA. Management’s Response: Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.
Finding 2023-001
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing #10.558) and the Twenty-First Century Community Centers Program (Federal Assistance Listing #84.287C) Condition and Criteria: The Schedule of Expenditures of Federal Awards (“SEFA”) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization’s internally prepared SEFA did not agree to the Organization’s financial records. Prior Year Audit Finding: 2022-002 Cause and Effect: The SEFA was prepared based on information obtained outside of the accounting system due to the complexity of tracking the various expenditures by funding source within the accounting system. This could result in an incomplete or inaccurate SEFA. Context: This represents a systemic problem. Questioned Costs: None. Recommendation: Total expenditures reported on the SEFA are compiled through reviewing draw down reports and estimated spending amounts. These amounts do not always tie out to financial information in the accounting system due to the complexity of tracking the federal grant expenditures by funding source. Therefore, we recommend management create a reconciliation of the financial information maintained obtained outside of the accounting system and the accounting system in order to ensure all federal expenditures are included and reported accurately on the SEFA. Management’s Response: Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.
Finding 2023-001
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing #10.558) and the Twenty-First Century Community Centers Program (Federal Assistance Listing #84.287C) Condition and Criteria: The Schedule of Expenditures of Federal Awards (“SEFA”) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization’s internally prepared SEFA did not agree to the Organization’s financial records. Prior Year Audit Finding: 2022-002 Cause and Effect: The SEFA was prepared based on information obtained outside of the accounting system due to the complexity of tracking the various expenditures by funding source within the accounting system. This could result in an incomplete or inaccurate SEFA. Context: This represents a systemic problem. Questioned Costs: None. Recommendation: Total expenditures reported on the SEFA are compiled through reviewing draw down reports and estimated spending amounts. These amounts do not always tie out to financial information in the accounting system due to the complexity of tracking the federal grant expenditures by funding source. Therefore, we recommend management create a reconciliation of the financial information maintained obtained outside of the accounting system and the accounting system in order to ensure all federal expenditures are included and reported accurately on the SEFA. Management’s Response: Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.
Finding 2023-001
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing #10.558) and the Twenty-First Century Community Centers Program (Federal Assistance Listing #84.287C) Condition and Criteria: The Schedule of Expenditures of Federal Awards (“SEFA”) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization’s internally prepared SEFA did not agree to the Organization’s financial records. Prior Year Audit Finding: 2022-002 Cause and Effect: The SEFA was prepared based on information obtained outside of the accounting system due to the complexity of tracking the various expenditures by funding source within the accounting system. This could result in an incomplete or inaccurate SEFA. Context: This represents a systemic problem. Questioned Costs: None. Recommendation: Total expenditures reported on the SEFA are compiled through reviewing draw down reports and estimated spending amounts. These amounts do not always tie out to financial information in the accounting system due to the complexity of tracking the federal grant expenditures by funding source. Therefore, we recommend management create a reconciliation of the financial information maintained obtained outside of the accounting system and the accounting system in order to ensure all federal expenditures are included and reported accurately on the SEFA. Management’s Response: Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.
Finding 2023-001
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing #10.558) and the Twenty-First Century Community Centers Program (Federal Assistance Listing #84.287C) Condition and Criteria: The Schedule of Expenditures of Federal Awards (“SEFA”) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization’s internally prepared SEFA did not agree to the Organization’s financial records. Prior Year Audit Finding: 2022-002 Cause and Effect: The SEFA was prepared based on information obtained outside of the accounting system due to the complexity of tracking the various expenditures by funding source within the accounting system. This could result in an incomplete or inaccurate SEFA. Context: This represents a systemic problem. Questioned Costs: None. Recommendation: Total expenditures reported on the SEFA are compiled through reviewing draw down reports and estimated spending amounts. These amounts do not always tie out to financial information in the accounting system due to the complexity of tracking the federal grant expenditures by funding source. Therefore, we recommend management create a reconciliation of the financial information maintained obtained outside of the accounting system and the accounting system in order to ensure all federal expenditures are included and reported accurately on the SEFA. Management’s Response: Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.