FAC Explorer

Audit 336051

FY End
2023-12-31
Total Expended
$976,856
Findings
2
Programs
4
Organization: Herbert Hoover Boys & Girls Club of St. Louis, Inc. (MO)
Year: 2023 Accepted: 2025-01-06
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517861 2023-001 Significant Deficiency - I
1094303 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $122,997 - 0
84.287 Twenty-First Century Community Learning Centers $108,133 Yes 0
17.261 Wia Pilots, Demonstrations, and Research Projects $75,326 - 1
14.218 Community Development Block Grants/entitlement Grants $57,135 - 0

Contacts

Name Title Type
NDPMSK1SKNJ1 Gina Knapp Auditee
3143358004 Becky Knezevich Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting, which is described in Note 2 to the financial statements of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of Boys and Girls Clubs of Greater St. Louis, Inc. (the Organization). 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements
Title: Basis Of Accounting Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting, which is described in Note 2 to the financial statements of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The accompanying Schedule is presented using the accrual basis of accounting, which is described in Note 2 to the financial statements of the Organization.
Title: Indirect Costs Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting, which is described in Note 2 to the financial statements of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The Organization has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.

Finding Details

Finding 2023-001
Finding 2023-001 - Significant Deficiency Criteria: According to the Code of Federal Regulations, the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition: Federal expenditures for ALN 17.261 were not reported on the original schedule of expenditures of federal awards provided to us. Context: The Organization received correspondence from the grantor of ALN 17.261 that the federal expenditures related to their award were not recorded on the single audit report issued on June 27, 2024. Effect: Improperly reported amounts of federal expenditures on the schedule of expenditures of federal awards required us to adjust the schedule to reflect actual federal expenditures. Cause: The Organization did not have proper processes and related controls in place to ensure that all amounts to be reported on the schedule of expenditures of federal awards were properly reported and supported by the underlying accounting records. Recommendation: The Organization should put in place controls that would ensure that all expenditures related to federal programs that are allowable and supportable are included on the schedule of expenditures of federal awards. View Of Responsible Officials (Unaudited): See the corrective action plan provided by management included with this report. Anticipated Completion Date: November 2024 Responsible Official: Gina Knapp, Vice President of Finance
Finding 2023-001
Finding 2023-001 - Significant Deficiency Criteria: According to the Code of Federal Regulations, the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition: Federal expenditures for ALN 17.261 were not reported on the original schedule of expenditures of federal awards provided to us. Context: The Organization received correspondence from the grantor of ALN 17.261 that the federal expenditures related to their award were not recorded on the single audit report issued on June 27, 2024. Effect: Improperly reported amounts of federal expenditures on the schedule of expenditures of federal awards required us to adjust the schedule to reflect actual federal expenditures. Cause: The Organization did not have proper processes and related controls in place to ensure that all amounts to be reported on the schedule of expenditures of federal awards were properly reported and supported by the underlying accounting records. Recommendation: The Organization should put in place controls that would ensure that all expenditures related to federal programs that are allowable and supportable are included on the schedule of expenditures of federal awards. View Of Responsible Officials (Unaudited): See the corrective action plan provided by management included with this report. Anticipated Completion Date: November 2024 Responsible Official: Gina Knapp, Vice President of Finance