Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria: Per 2 CFR 200.403(c) costs charged to the Federal award must be consistent with policies and procedures that apply Uniformly to both federally financed and other activities of the subrecipient.
Condition: An individual was charged to the Federal awards as an employee when the individual was contracted as an independent contractor. The award budgets did not include contractor services.
Cause: The individual was an employee up until October 9, 2023 when the independent contractor agreement was entered. No controls are in place to identify changes that costs are no longer recorded consistently with policies and procedures.
Effect or Potential Effect: Independent contractor costs charged are questioned and may be disallowed and repayment made.
Recommendation: Independent contractors are to be recorded to a contractor general ledger account per policies and procedures. A review of personnel costs to identify changes in personnel, ensure transactions are recorded per policies and procedures, and that award budgets are amended if necessary. Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria: Per the terms and conditions of the subrecipient agreement, all program services reimbursed must support the program serving only TANF-eligible clients. TANF eligibility must be documented using the TANF WA3 Eligibility Certification form located in the Resource Center of the Wisconsin Association of Boys and Girls Clubs online reporting system.
Condition: Eligibility testing found 11 participants out of a sample of 60 to have insufficient support to determine eligibility for the Wisconsin After 3/Be Great Graduate programs.
Cause: Corrective action for the prior audit’s finding did not occur until May 2024 and procedures over eligibility had not been documented, trained on, and monitored.
Effect or Potential Effect: Payments may be reduced accordingly.
Repeat Finding: Repeat of Finding 2023-002.
Recommendation: Procedures and forms should be updated per award requirements and eligibility determination should be reviewed and approved by an appropriate supervisor annually. The organization’s directors and grants compliance director should receive training on eligibility and be provided with written procedures for determining eligibility, completing the required documentation, and when and how reviews and approvals should be documented.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.303(a) requires a non-federal entity to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: No internal controls over the matching compliance requirement were designed or implemented.
Cause: Efforts were to resolve prior year findings took precedent and other compliance requirements were left undocumented.
Effect or Potential Effect: Noncompliance with the matching requirements may not be prevented or detected and corrected.
Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program.
Condition: Expenditures in total agree to the underlying accounting records, however, general ledger line items and award budget line items do not reconcile for contracted/consulting services, equipment, building costs, other, and indirect costs.
Cause: Reports were reconciled only in total to the general ledger and award budgets do not utilize general ledger accounts when developing.
Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval.
Repeat Finding: Repeat of finding 2023-007.
Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item are reported accurately and are supported by the accounting records. Award budgets should be prepared and approved with the actual costs expected per the general ledger accounts to be incurred.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria: Per 2 CFR 200.403(c) costs charged to the Federal award must be consistent with policies and procedures that apply Uniformly to both federally financed and other activities of the subrecipient.
Condition: An individual was charged to the Federal awards as an employee when the individual was contracted as an independent contractor. The award budgets did not include contractor services.
Cause: The individual was an employee up until October 9, 2023 when the independent contractor agreement was entered. No controls are in place to identify changes that costs are no longer recorded consistently with policies and procedures.
Effect or Potential Effect: Independent contractor costs charged are questioned and may be disallowed and repayment made.
Recommendation: Independent contractors are to be recorded to a contractor general ledger account per policies and procedures. A review of personnel costs to identify changes in personnel, ensure transactions are recorded per policies and procedures, and that award budgets are amended if necessary. Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria: Per the terms and conditions of the subrecipient agreement, all program services reimbursed must support the program serving only TANF-eligible clients. TANF eligibility must be documented using the TANF WA3 Eligibility Certification form located in the Resource Center of the Wisconsin Association of Boys and Girls Clubs online reporting system.
Condition: Eligibility testing found 11 participants out of a sample of 60 to have insufficient support to determine eligibility for the Wisconsin After 3/Be Great Graduate programs.
Cause: Corrective action for the prior audit’s finding did not occur until May 2024 and procedures over eligibility had not been documented, trained on, and monitored.
Effect or Potential Effect: Payments may be reduced accordingly.
Repeat Finding: Repeat of Finding 2023-002.
Recommendation: Procedures and forms should be updated per award requirements and eligibility determination should be reviewed and approved by an appropriate supervisor annually. The organization’s directors and grants compliance director should receive training on eligibility and be provided with written procedures for determining eligibility, completing the required documentation, and when and how reviews and approvals should be documented.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.303(a) requires a non-federal entity to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: No internal controls over the matching compliance requirement were designed or implemented.
Cause: Efforts were to resolve prior year findings took precedent and other compliance requirements were left undocumented.
Effect or Potential Effect: Noncompliance with the matching requirements may not be prevented or detected and corrected.
Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program.
Condition: Expenditures in total agree to the underlying accounting records, however, general ledger line items and award budget line items do not reconcile for contracted/consulting services, equipment, building costs, other, and indirect costs.
Cause: Reports were reconciled only in total to the general ledger and award budgets do not utilize general ledger accounts when developing.
Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval.
Repeat Finding: Repeat of finding 2023-007.
Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item are reported accurately and are supported by the accounting records. Award budgets should be prepared and approved with the actual costs expected per the general ledger accounts to be incurred.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria: Per 2 CFR 200.403(c) costs charged to the Federal award must be consistent with policies and procedures that apply Uniformly to both federally financed and other activities of the subrecipient.
Condition: An individual was charged to the Federal awards as an employee when the individual was contracted as an independent contractor. The award budgets did not include contractor services.
Cause: The individual was an employee up until October 9, 2023 when the independent contractor agreement was entered. No controls are in place to identify changes that costs are no longer recorded consistently with policies and procedures.
Effect or Potential Effect: Independent contractor costs charged are questioned and may be disallowed and repayment made.
Recommendation: Independent contractors are to be recorded to a contractor general ledger account per policies and procedures. A review of personnel costs to identify changes in personnel, ensure transactions are recorded per policies and procedures, and that award budgets are amended if necessary. Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria: Per the terms and conditions of the subrecipient agreement, all program services reimbursed must support the program serving only TANF-eligible clients. TANF eligibility must be documented using the TANF WA3 Eligibility Certification form located in the Resource Center of the Wisconsin Association of Boys and Girls Clubs online reporting system.
Condition: Eligibility testing found 11 participants out of a sample of 60 to have insufficient support to determine eligibility for the Wisconsin After 3/Be Great Graduate programs.
Cause: Corrective action for the prior audit’s finding did not occur until May 2024 and procedures over eligibility had not been documented, trained on, and monitored.
Effect or Potential Effect: Payments may be reduced accordingly.
Repeat Finding: Repeat of Finding 2023-002.
Recommendation: Procedures and forms should be updated per award requirements and eligibility determination should be reviewed and approved by an appropriate supervisor annually. The organization’s directors and grants compliance director should receive training on eligibility and be provided with written procedures for determining eligibility, completing the required documentation, and when and how reviews and approvals should be documented.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.303(a) requires a non-federal entity to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: No internal controls over the matching compliance requirement were designed or implemented.
Cause: Efforts were to resolve prior year findings took precedent and other compliance requirements were left undocumented.
Effect or Potential Effect: Noncompliance with the matching requirements may not be prevented or detected and corrected.
Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program.
Condition: Expenditures in total agree to the underlying accounting records, however, general ledger line items and award budget line items do not reconcile for contracted/consulting services, equipment, building costs, other, and indirect costs.
Cause: Reports were reconciled only in total to the general ledger and award budgets do not utilize general ledger accounts when developing.
Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval.
Repeat Finding: Repeat of finding 2023-007.
Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item are reported accurately and are supported by the accounting records. Award budgets should be prepared and approved with the actual costs expected per the general ledger accounts to be incurred.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria: Per 2 CFR 200.403(c) costs charged to the Federal award must be consistent with policies and procedures that apply Uniformly to both federally financed and other activities of the subrecipient.
Condition: An individual was charged to the Federal awards as an employee when the individual was contracted as an independent contractor. The award budgets did not include contractor services.
Cause: The individual was an employee up until October 9, 2023 when the independent contractor agreement was entered. No controls are in place to identify changes that costs are no longer recorded consistently with policies and procedures.
Effect or Potential Effect: Independent contractor costs charged are questioned and may be disallowed and repayment made.
Recommendation: Independent contractors are to be recorded to a contractor general ledger account per policies and procedures. A review of personnel costs to identify changes in personnel, ensure transactions are recorded per policies and procedures, and that award budgets are amended if necessary. Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria: Per the terms and conditions of the subrecipient agreement, all program services reimbursed must support the program serving only TANF-eligible clients. TANF eligibility must be documented using the TANF WA3 Eligibility Certification form located in the Resource Center of the Wisconsin Association of Boys and Girls Clubs online reporting system.
Condition: Eligibility testing found 11 participants out of a sample of 60 to have insufficient support to determine eligibility for the Wisconsin After 3/Be Great Graduate programs.
Cause: Corrective action for the prior audit’s finding did not occur until May 2024 and procedures over eligibility had not been documented, trained on, and monitored.
Effect or Potential Effect: Payments may be reduced accordingly.
Repeat Finding: Repeat of Finding 2023-002.
Recommendation: Procedures and forms should be updated per award requirements and eligibility determination should be reviewed and approved by an appropriate supervisor annually. The organization’s directors and grants compliance director should receive training on eligibility and be provided with written procedures for determining eligibility, completing the required documentation, and when and how reviews and approvals should be documented.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.303(a) requires a non-federal entity to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: No internal controls over the matching compliance requirement were designed or implemented.
Cause: Efforts were to resolve prior year findings took precedent and other compliance requirements were left undocumented.
Effect or Potential Effect: Noncompliance with the matching requirements may not be prevented or detected and corrected.
Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program.
Condition: Expenditures in total agree to the underlying accounting records, however, general ledger line items and award budget line items do not reconcile for contracted/consulting services, equipment, building costs, other, and indirect costs.
Cause: Reports were reconciled only in total to the general ledger and award budgets do not utilize general ledger accounts when developing.
Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval.
Repeat Finding: Repeat of finding 2023-007.
Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item are reported accurately and are supported by the accounting records. Award budgets should be prepared and approved with the actual costs expected per the general ledger accounts to be incurred.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.