FAC Explorer

Audit 344592

FY End
2023-12-31
Total Expended
$1.51M
Findings
4
Programs
7
Organization: Boys & Girls Clubs of Dumplin Valley (TN)
Year: 2023 Accepted: 2025-03-04
Auditor: Purkey Carter Compton Swann & Carter PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525516 2023-001 Significant Deficiency - P
525517 2023-001 Significant Deficiency - P
1101958 2023-001 Significant Deficiency - P
1101959 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $548,070 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $204,458 - 0
10.558 Child and Adult Care Food Program $163,707 - 0
84.287 Twenty-First Century Community Learning Centers $94,506 - 0
10.559 Summer Food Service Program for Children $70,712 Yes 1
16.726 Juvenile Mentoring Program $61,000 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $2,429 - 0

Contacts

Name Title Type
FS7EUDG3YBN7 Josh Yarbrough Auditee
8657610143 Paul Lynch, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal award activity of Boys and Girls Club of Dumplin Valley and is presented on the full accrual basis of accounting. 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, changed in net assets, or cash flows from the Organization. De Minimis Rate Used: Y Rate Explanation: NOTE B - DE MINIMIS INDIRECT COST RATE When applicable, Boys and Girls Club of Dumplin Valley has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
FINDING NO. 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). CRITERIA: The Organization is required to submit audited financial statements to OMB 30 days after the date of the auditor’s report, or nine months after the fiscal year end, whichever comes first. CAUSE OF CONDITION: The Organization did not have systems in place to submit the audited financial statements within the required time period. RECOMMENDATION: Auditor recommends management implement systems to ensure audited financial statements are submitted to OMB within the required time period.
Finding 2023-001
FINDING NO. 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). CRITERIA: The Organization is required to submit audited financial statements to OMB 30 days after the date of the auditor’s report, or nine months after the fiscal year end, whichever comes first. CAUSE OF CONDITION: The Organization did not have systems in place to submit the audited financial statements within the required time period. RECOMMENDATION: Auditor recommends management implement systems to ensure audited financial statements are submitted to OMB within the required time period.
Finding 2023-001
FINDING NO. 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). CRITERIA: The Organization is required to submit audited financial statements to OMB 30 days after the date of the auditor’s report, or nine months after the fiscal year end, whichever comes first. CAUSE OF CONDITION: The Organization did not have systems in place to submit the audited financial statements within the required time period. RECOMMENDATION: Auditor recommends management implement systems to ensure audited financial statements are submitted to OMB within the required time period.
Finding 2023-001
FINDING NO. 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). CRITERIA: The Organization is required to submit audited financial statements to OMB 30 days after the date of the auditor’s report, or nine months after the fiscal year end, whichever comes first. CAUSE OF CONDITION: The Organization did not have systems in place to submit the audited financial statements within the required time period. RECOMMENDATION: Auditor recommends management implement systems to ensure audited financial statements are submitted to OMB within the required time period.