FAC Explorer

Audit 338184

FY End
2024-06-30
Total Expended
$1.71M
Findings
4
Programs
6
Organization: Boys and Girls Club of Jefferson City (MO)
Year: 2024 Accepted: 2025-01-15
Auditor: Evers and Company Cpa's LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519336 2024-001 Significant Deficiency Yes P
519337 2024-001 Significant Deficiency Yes P
1095778 2024-001 Significant Deficiency Yes P
1095779 2024-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $696,251 Yes 1
10.558 Child and Adult Care Food Program $214,234 - 0
93.575 Child Care and Development Block Grant $201,400 Yes 1
93.558 Temporary Assistance for Needy Families $143,938 - 0
84.425 Education Stabilization Fund $56,585 - 0
10.559 Summer Food Service Program for Children $33,165 - 0

Contacts

Name Title Type
NZ2AN15L2PF4 Wade Middaugh Auditee
5736342582 Bobbie Murray Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the basis of accounting generally accepted in the United States of America. 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: Boys & Girls Club of Jefferson City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of federal awards (the Schedule) includes the federal grant activity of the Boys & Girls Club of Jefferson City under programs of the federal government for the year ended June 30, 2024. 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 Boys & Girls Club of Jefferson City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Boys & Girls Club of Jefferson City.

Finding Details

Finding 2024-001
Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the accrual basis of accounting.
Finding 2024-001
Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the accrual basis of accounting.
Finding 2024-001
Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the accrual basis of accounting.
Finding 2024-001
Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the accrual basis of accounting.