FAC Explorer

Audit 323392

FY End
2023-12-31
Total Expended
$20.15M
Findings
4
Programs
2
Organization: Georgia Alliance of Boys & Girls Clubs, Inc. (GA)
Year: 2023 Accepted: 2024-09-30
Auditor: Bdo USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501134 2023-001 Significant Deficiency - L
501135 2023-002 Significant Deficiency - C
1077576 2023-001 Significant Deficiency - L
1077577 2023-002 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $8.39M Yes 0
84.425 Education Stabilization Fund $4.13M Yes 1

Contacts

Name Title Type
XTMHXQGEYUN5 Sam Unglo Auditee
4044875410 La Shaun King 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 allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Georgia Alliance of Boys & Girls Clubs, Inc. and Boys & Girls Clubs in Georgia, Inc. (together, 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 operations of the Organization, it is not intended to and does not present the combined financial position, changes in net assets, or cash flows of the Organization.
Title: Summary of Significant 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 allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate 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.
Title: Contingency 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 allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The grant revenue amounts received are subject to audit and adjustment. If any expenditures are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the Organization. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulations.
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 allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Program Information: COVID-19 Governor’s Emergency Education Relief Fund (84.425C) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): In accordance with 2 CFR 200.328 and 200.329, the Organization must report financial and programmatic data as required by the terms and conditions of the Federal award. Condition: Evidence of submission could not be provided for certain reports. Cause: Administrative oversight and insufficient internal control. Effect or Potential Effect: The Organization was not in compliance with reporting requirements. Questioned Costs: None. Context: For 3 of 3 reports tested, we were able to confirm that the Organization submitted required reports, however, we were unable to obtain evidence that the reports were submitted by the deadline. Identification as a Repeat Finding: No similar findings were identified in the prior year. Recommendation: We recommend the Organization enhance its procedures and internal controls to ensure that records of report submission are appropriately retained. Views of Responsible Officials and Planned Corrective Actions: The Alliance will enhance its procedures and internal controls to ensure that records of report submission are appropriately retained.
Finding 2023-002
Program Information: COVID-19 Elementary and Secondary School Emergency Relief Fund (84.425U) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): C. Cash Management - In accordance with 2 CFR 200.305(b)(1), non-Federal entities must utilize payment methods that minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity; the non-Federal entity must make timely payment to contractors in accordance with the contract provisions. Condition: For 12 of 38 transfers of Federal funds for selected testing, the subsequent pass through disbursement to the subrecipients exceeded 30 days. Cause: The Organization does not have sufficient controls in place to ensure that pass through disbursements are made within 30 days of receipt of federal funds. Effect or Potential Effect: The Organization was not in compliance with cash management requirements. Questioned Costs: None. Context: The Organization received federal funds to pass through to subrecipients, however the pass throughs occurred greater than 30 days after the Organization’s receipt of the federal funds. The Organization did ultimately pass the funds through to the subrecipients. Identification as a Repeat Finding: No similar findings were identified in the prior year. Recommendation: We recommend the Organization enhance its procedures and internal controls to ensure that time between receipt of federal funds and payment to its local clubs is minimized. Views of Responsible Officials and Planned Corrective Actions: The Alliance will enhance its procedures and internal controls around cash management to ensure that time between receipt of federal funds and payment to its local clubs is minimized. The Alliance will also request notification of funding from the agency.
Finding 2023-001
Program Information: COVID-19 Governor’s Emergency Education Relief Fund (84.425C) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): In accordance with 2 CFR 200.328 and 200.329, the Organization must report financial and programmatic data as required by the terms and conditions of the Federal award. Condition: Evidence of submission could not be provided for certain reports. Cause: Administrative oversight and insufficient internal control. Effect or Potential Effect: The Organization was not in compliance with reporting requirements. Questioned Costs: None. Context: For 3 of 3 reports tested, we were able to confirm that the Organization submitted required reports, however, we were unable to obtain evidence that the reports were submitted by the deadline. Identification as a Repeat Finding: No similar findings were identified in the prior year. Recommendation: We recommend the Organization enhance its procedures and internal controls to ensure that records of report submission are appropriately retained. Views of Responsible Officials and Planned Corrective Actions: The Alliance will enhance its procedures and internal controls to ensure that records of report submission are appropriately retained.
Finding 2023-002
Program Information: COVID-19 Elementary and Secondary School Emergency Relief Fund (84.425U) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): C. Cash Management - In accordance with 2 CFR 200.305(b)(1), non-Federal entities must utilize payment methods that minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity; the non-Federal entity must make timely payment to contractors in accordance with the contract provisions. Condition: For 12 of 38 transfers of Federal funds for selected testing, the subsequent pass through disbursement to the subrecipients exceeded 30 days. Cause: The Organization does not have sufficient controls in place to ensure that pass through disbursements are made within 30 days of receipt of federal funds. Effect or Potential Effect: The Organization was not in compliance with cash management requirements. Questioned Costs: None. Context: The Organization received federal funds to pass through to subrecipients, however the pass throughs occurred greater than 30 days after the Organization’s receipt of the federal funds. The Organization did ultimately pass the funds through to the subrecipients. Identification as a Repeat Finding: No similar findings were identified in the prior year. Recommendation: We recommend the Organization enhance its procedures and internal controls to ensure that time between receipt of federal funds and payment to its local clubs is minimized. Views of Responsible Officials and Planned Corrective Actions: The Alliance will enhance its procedures and internal controls around cash management to ensure that time between receipt of federal funds and payment to its local clubs is minimized. The Alliance will also request notification of funding from the agency.