FAC Explorer

Audit 310880

FY End
2023-12-31
Total Expended
$1.10M
Findings
2
Programs
3
Organization: Boys and Girls Clubs of Toledo and the Toledo Newsboys Association (OH)
Year: 2023 Accepted: 2024-06-28
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404100 2023-001 Significant Deficiency - B
980542 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $625,874 Yes 1
93.558 Temporary Assistance for Needy Families $21,899 - 0
16.726 Juvenile Mentoring Program $6,000 - 0

Contacts

Name Title Type
PKJJU8HEVJJ9 Stacy M. Holman Auditee
4192414258 Paula Bedford, CPA Auditor
No contacts on file

Notes to SEFA

Title: Pass-Through Agencies Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Boys & Girls Clubs of Toledo and Affiliate (collectively, the "Organization") under programs of the federal government for the year ended December 31, 2023. The information in this schedule 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 operation of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. 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 or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the Organization has not elected to use the 10.00% de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The Organization receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: "See the notes to the SEFA for chart/table".

Finding Details

Finding 2023-001
Finding Type. Immaterial NoncompliancE in Internal Control over Compliance. Federal program: Pass-through Ohio Alliance of Boys and Girls Club, Inc. - COVID-19 - Education Stabilization Fund (ALN 84.425U); U.S. Department of Education. Criteria. The Uniform Guidance requires the Organization to demonstrate that costs incurred are allowable under the grant. Condition. We selected a sample of disbursements that were charged to the grant. Of this sample, 5 out of 40 disbursements had questioned costs. Two disbursements had amounts submitted for reimbursement but no actual costs were incurred by the Organization. Another two disbursements included expenses for other clubs outside the grant agreement that was charged to the grant. The last disbursement was missing supporting documentation for the costs charged to the grant. Cause. The condition appears to be the result of the Organization charging costs to federal programs that were not properly supported under the grant. Effect. As a result of this condition, the Organization did not fully comply with the requirements of the Uniform Guidance. Questioned Costs. The total charges included in our sample that were not eligible for reimbursement amounted to $2,234. Recommendation. We recommend that the Organization verify that costs submitted for reimbursement are valid and allowable expenses. Additionally, the Organization needs to properly allocate costs in accordance with the grant agreements. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
Finding 2023-001
Finding Type. Immaterial NoncompliancE in Internal Control over Compliance. Federal program: Pass-through Ohio Alliance of Boys and Girls Club, Inc. - COVID-19 - Education Stabilization Fund (ALN 84.425U); U.S. Department of Education. Criteria. The Uniform Guidance requires the Organization to demonstrate that costs incurred are allowable under the grant. Condition. We selected a sample of disbursements that were charged to the grant. Of this sample, 5 out of 40 disbursements had questioned costs. Two disbursements had amounts submitted for reimbursement but no actual costs were incurred by the Organization. Another two disbursements included expenses for other clubs outside the grant agreement that was charged to the grant. The last disbursement was missing supporting documentation for the costs charged to the grant. Cause. The condition appears to be the result of the Organization charging costs to federal programs that were not properly supported under the grant. Effect. As a result of this condition, the Organization did not fully comply with the requirements of the Uniform Guidance. Questioned Costs. The total charges included in our sample that were not eligible for reimbursement amounted to $2,234. Recommendation. We recommend that the Organization verify that costs submitted for reimbursement are valid and allowable expenses. Additionally, the Organization needs to properly allocate costs in accordance with the grant agreements. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.