FAC Explorer

Audit 321263

FY End
2023-12-31
Total Expended
$1.09M
Findings
8
Programs
8
Organization: Boys & Girls Clubs of South Puget Sound (WA)
Year: 2023 Accepted: 2024-09-26
Auditor: Johnson Stone & Pagano P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498527 2023-001 Significant Deficiency - P
498528 2023-001 Significant Deficiency - P
498529 2023-001 Significant Deficiency - P
498530 2023-001 Significant Deficiency - P
1074969 2023-001 Significant Deficiency - P
1074970 2023-001 Significant Deficiency - P
1074971 2023-001 Significant Deficiency - P
1074972 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $249,874 Yes 0
84.287 Twenty-First Century Community Learning Centers $212,482 - 1
10.558 Child and Adult Care Food Program $202,883 - 0
10.559 Summer Food Service Program for Children $99,144 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $57,055 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $52,929 - 0
14.218 Community Development Block Grants/entitlement Grants $25,000 - 0
16.726 Juvenile Mentoring Program $22,000 - 1

Contacts

Name Title Type
WNLQCLFCDM61 Carrie Holden Auditee
2535024606 Craig Catlin Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Boys & Girls Clubs of South Puget Sound under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a select portion of the operations of Boys & Girls Clubs of South Puget Sound, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of Boys & Girls Clubs of South Puget Sound. De Minimis Rate Used: N Rate Explanation: 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. Boys & Girls Clubs of South Puget Sound has elected not to use the 10 percent de minimis 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 South Puget Sound under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a select portion of the operations of Boys & Girls Clubs of South Puget Sound, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of Boys & Girls Clubs of South Puget Sound.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Boys & Girls Clubs of South Puget Sound under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a select portion of the operations of Boys & Girls Clubs of South Puget Sound, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of Boys & Girls Clubs of South Puget Sound. De Minimis Rate Used: N Rate Explanation: 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. Boys & Girls Clubs of South Puget Sound has elected not to use the 10 percent de minimis rate as allowed under the 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. Boys & Girls Clubs of South Puget Sound has elected not to use the 10 percent de minimis rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Criteria The SEFA is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition The original SEFA presented to the audit firm was overstated by $303,678 due to several errors. Context The SEFA did not accurately reflect the proper amount of federal expenditures. Effect The SEFA did not properly reflect the amount of federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause The Organization's internal control over the preparation of the SEFA was not effective to verify the proper amount of federal expenditures. Auditor's Recommendations We recommend implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2023-001
Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Criteria The SEFA is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition The original SEFA presented to the audit firm was overstated by $303,678 due to several errors. Context The SEFA did not accurately reflect the proper amount of federal expenditures. Effect The SEFA did not properly reflect the amount of federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause The Organization's internal control over the preparation of the SEFA was not effective to verify the proper amount of federal expenditures. Auditor's Recommendations We recommend implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2023-001
Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Criteria The SEFA is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition The original SEFA presented to the audit firm was overstated by $303,678 due to several errors. Context The SEFA did not accurately reflect the proper amount of federal expenditures. Effect The SEFA did not properly reflect the amount of federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause The Organization's internal control over the preparation of the SEFA was not effective to verify the proper amount of federal expenditures. Auditor's Recommendations We recommend implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2023-001
Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Criteria The SEFA is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition The original SEFA presented to the audit firm was overstated by $303,678 due to several errors. Context The SEFA did not accurately reflect the proper amount of federal expenditures. Effect The SEFA did not properly reflect the amount of federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause The Organization's internal control over the preparation of the SEFA was not effective to verify the proper amount of federal expenditures. Auditor's Recommendations We recommend implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2023-001
Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Criteria The SEFA is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition The original SEFA presented to the audit firm was overstated by $303,678 due to several errors. Context The SEFA did not accurately reflect the proper amount of federal expenditures. Effect The SEFA did not properly reflect the amount of federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause The Organization's internal control over the preparation of the SEFA was not effective to verify the proper amount of federal expenditures. Auditor's Recommendations We recommend implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2023-001
Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Criteria The SEFA is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition The original SEFA presented to the audit firm was overstated by $303,678 due to several errors. Context The SEFA did not accurately reflect the proper amount of federal expenditures. Effect The SEFA did not properly reflect the amount of federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause The Organization's internal control over the preparation of the SEFA was not effective to verify the proper amount of federal expenditures. Auditor's Recommendations We recommend implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2023-001
Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Criteria The SEFA is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition The original SEFA presented to the audit firm was overstated by $303,678 due to several errors. Context The SEFA did not accurately reflect the proper amount of federal expenditures. Effect The SEFA did not properly reflect the amount of federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause The Organization's internal control over the preparation of the SEFA was not effective to verify the proper amount of federal expenditures. Auditor's Recommendations We recommend implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2023-001
Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Criteria The SEFA is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition The original SEFA presented to the audit firm was overstated by $303,678 due to several errors. Context The SEFA did not accurately reflect the proper amount of federal expenditures. Effect The SEFA did not properly reflect the amount of federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause The Organization's internal control over the preparation of the SEFA was not effective to verify the proper amount of federal expenditures. Auditor's Recommendations We recommend implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.