FAC Explorer

Audit 347152

FY End
2024-06-30
Total Expended
$992,110
Findings
2
Programs
3
Organization: Boys & Girls Clubs of the Corridor (IA)
Year: 2024 Accepted: 2025-03-20
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529174 2024-003 Material Weakness - I
1105616 2024-003 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $750,000 Yes 1
10.558 Child and Adult Care Food Program $173,909 - 0
84.287 Twenty-First Century Community Learning Centers $68,201 - 0

Contacts

Name Title Type
HVY7Q2L46QE3 John Tursi Auditee
3195730858 David Little 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: Boys & Girls Clubs of the Corridor has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Boys & Girls Clubs of the Corridor 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 Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Boys & Girls Clubs of the Corridor, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Boys & Girls Clubs of the Corridor. Pass-through entity identifying numbers are presented where available.
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: Boys & Girls Clubs of the Corridor has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Boys & Girls Clubs of the Corridor has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: SUBRECIPIENTS 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: Boys & Girls Clubs of the Corridor has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Boys & Girls Clubs of the Corridor did not provide any federal awards to subrecipients for the year ended June 30, 2024.

Finding Details

Finding 2024-003
Federal Agency: United States Department of the Treasury Federal Program Name: Coronavirus State and Local Recovery Funds CFDA Number: 21.027 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: For the four construction pay applications selected for testing, we noted no written documentation on the procurement selection method. Context: Four out of four reimbursement requests/pay applications did not have proper documentation of procurement. Cause: There is no procurement policy in place. Effect: Procuring vendors without full and open competition. Repeat Finding: No. Recommendation: We recommend the Organization adopt a procurement policy and retain evidence of procurement in their files at the time it takes place. We also recommend the suspension and debarment search be performed on the SAM.gov website and documentation is retained so as to provide evidence that this check was performed. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: United States Department of the Treasury Federal Program Name: Coronavirus State and Local Recovery Funds CFDA Number: 21.027 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: For the four construction pay applications selected for testing, we noted no written documentation on the procurement selection method. Context: Four out of four reimbursement requests/pay applications did not have proper documentation of procurement. Cause: There is no procurement policy in place. Effect: Procuring vendors without full and open competition. Repeat Finding: No. Recommendation: We recommend the Organization adopt a procurement policy and retain evidence of procurement in their files at the time it takes place. We also recommend the suspension and debarment search be performed on the SAM.gov website and documentation is retained so as to provide evidence that this check was performed. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.