FAC Explorer

Audit 329210

FY End
2023-12-31
Total Expended
$7.61M
Findings
6
Programs
2
Organization: Mississippi Alliance of Boys & Girls Clubs, Inc. (MS)
Year: 2023 Accepted: 2024-11-20
Auditor: Warren Averett LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
509620 2023-001 Significant Deficiency Yes L
509621 2023-002 - - L
509622 2023-002 - - L
1086062 2023-001 Significant Deficiency Yes L
1086063 2023-002 - - L
1086064 2023-002 - - L

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $6.73M Yes 2
93.235 Affordable Care Act (aca) Abstinence Education Program $877,403 - 1

Contacts

Name Title Type
TTMNLEKLNAA3 Sam Unglo Auditee
4044875410 Jennifer Williams 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 Mississippi Alliance of Boys & Girls Clubs, Inc. (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 financial position, changes in net assets, or
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: ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: L. Reporting - The non-Federal entity must submit financial reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The terms and conditions of the award agreement required monthly financial reports to be submitted ten (10) calendar days after the close of each month. Condition/Context: During our review, we tested 3 monthly reports and noted that 2 reports were not submitted by the required deadline. The Alliance was not in compliance with reporting requirements as specified in the MS Department of Human Services subgrant agreement. Cause: Administrative oversight with respect to reporting requirements. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the MS Department of Human Services subgrant agreement. Identification as a Repeat Finding: There was a similar finding identified in a prior year. Recommendation: We recommend that the Alliance enhance its procedures and internal controls over reporting to meet required deadlines. Views of Responsible Officials: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.
Finding 2023-002
Program Information: ALN #93.235 Title V State Sexual Risk Avoidance Education Program; ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more straight forward internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.
Finding 2023-002
Program Information: ALN #93.235 Title V State Sexual Risk Avoidance Education Program; ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more straight forward internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.
Finding 2023-001
Program Information: ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: L. Reporting - The non-Federal entity must submit financial reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The terms and conditions of the award agreement required monthly financial reports to be submitted ten (10) calendar days after the close of each month. Condition/Context: During our review, we tested 3 monthly reports and noted that 2 reports were not submitted by the required deadline. The Alliance was not in compliance with reporting requirements as specified in the MS Department of Human Services subgrant agreement. Cause: Administrative oversight with respect to reporting requirements. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the MS Department of Human Services subgrant agreement. Identification as a Repeat Finding: There was a similar finding identified in a prior year. Recommendation: We recommend that the Alliance enhance its procedures and internal controls over reporting to meet required deadlines. Views of Responsible Officials: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.
Finding 2023-002
Program Information: ALN #93.235 Title V State Sexual Risk Avoidance Education Program; ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more straight forward internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.
Finding 2023-002
Program Information: ALN #93.235 Title V State Sexual Risk Avoidance Education Program; ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more straight forward internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.