FAC Explorer

Audit 31559

FY End
2022-12-31
Total Expended
$8.75M
Findings
2
Programs
10
Organization: Boys & Girls Clubs of Northeast Ohio (OH)
Year: 2022 Accepted: 2023-05-25
Auditor: Sikich LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37134 2022-003 Significant Deficiency - AB
613576 2022-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $3.60M Yes 1
84.287 Twenty-First Century Community Learning Centers $2.12M - 0
84.425 Covid-19 - Education Stabilization Fund $857,769 Yes 0
84.425 Covid 19 - Education Stabilization Fund $783,182 Yes 0
10.558 Child and Adult Care Food Program $549,313 - 0
10.559 Summer Food Service Program for Children $199,991 - 0
16.726 Juvenile Mentoring Program $140,871 - 0
84.425 Covid - 19 - Education Stabilization Fund $110,271 Yes 0
14.218 Community Development Block Grants/entitlement Grants $64,617 - 0
93.575 Child Care and Development Block Grant $25,729 - 0

Contacts

Name Title Type
DLTKXAEVJS21 Nick Suetta Auditee
2163062886 Lisa Deholm Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Boys & Girls Clubs of Northeast Ohio and Subsidiaries (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Boys & Girls Clubs of Northeast Ohio and Subsidiaries; it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of Boys & Girls Clubs of Northeast Ohio and Subsidiaries. Basis of Accounting 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization does not pass certain federal awards received to another not-for-profit, as noted on the supplemental schedule of expenditures of federal awards.
Title: NON-CASH ASSISTANCE, LOANS OUTSTANDING, AND INSURANCE Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Boys & Girls Clubs of Northeast Ohio and Subsidiaries (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Boys & Girls Clubs of Northeast Ohio and Subsidiaries; it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of Boys & Girls Clubs of Northeast Ohio and Subsidiaries. Basis of Accounting 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive any federal non-cash assistance, federal loans or federal insurance for the year ended December 31, 2022.

Finding Details

Finding 2022-003
Condition: During our testing of the allowable costs/costs principles requirement for the major federal program above, we noted several expenses that lacked documented approvals and therefore the review process could not be verified. Further one expense improperly entered for reimbursement of $5,334 when the actual expense was $53.34. This data entry error created an overbilling for the month in question of $5,281 in unallowed costs. Criteria: Procedures should be in place to review expenses and document approvals to ensure clerical and mathematical accuracy of monthly invoicing to respective federal programming. Cause: Procedures are not currently being consistently applied to review and approve expenses being requested for reimbursement. Effect: As a result of the deficiency noted, our audit procedures identified several transactions where review and approval could not be verified and one unallowed cost. Recommendation: Employees should be reminded of the importance of consistently applying the procedures in place to review and approve all expenditures being requested for reimbursement.
Finding 2022-003
Condition: During our testing of the allowable costs/costs principles requirement for the major federal program above, we noted several expenses that lacked documented approvals and therefore the review process could not be verified. Further one expense improperly entered for reimbursement of $5,334 when the actual expense was $53.34. This data entry error created an overbilling for the month in question of $5,281 in unallowed costs. Criteria: Procedures should be in place to review expenses and document approvals to ensure clerical and mathematical accuracy of monthly invoicing to respective federal programming. Cause: Procedures are not currently being consistently applied to review and approve expenses being requested for reimbursement. Effect: As a result of the deficiency noted, our audit procedures identified several transactions where review and approval could not be verified and one unallowed cost. Recommendation: Employees should be reminded of the importance of consistently applying the procedures in place to review and approve all expenditures being requested for reimbursement.