FAC Explorer

Audit 353698

FY End
2024-08-31
Total Expended
$2.39M
Findings
2
Programs
6
Organization: Boys & Girls Club of Dundee Township, Inc. (IL)
Year: 2024 Accepted: 2025-04-15
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555109 2024-001 Significant Deficiency Yes Activities Allowed/Unallowed
1131551 2024-001 Significant Deficiency Yes Activities Allowed/Unallowed

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $311,471 - 0
84.287 Twenty-First Century Community Learning Centers $191,250 Yes 0
94.006 Americorps $155,985 - 0
84.215 Fund for the Improvement of Education $131,856 - 0
93.558 Temporary Assistance for Needy Families $88,350 - 0
16.726 Juvenile Mentoring Program $10,000 - 0

Contacts

Name Title Type
JF7WKSE16341 Marcus Taylor Auditee
8475514309 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 – SUBRECIPIENT RELATIONSHIPS Accounting Policies: NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Club under programs of the federal government for the year ended August 31, 2024. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Club, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Club. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The Club has elected not to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The Club did not remit any funds to subrecipients.
Title: NOTE 5 – FEDERAL LOAN Accounting Policies: NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Club under programs of the federal government for the year ended August 31, 2024. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Club, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Club. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The Club has elected not to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The Club did not have any federal loans or loan guarantees outstanding for the year ended August 31, 2024.
Title: NOTE 6 – DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) Accounting Policies: NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Club under programs of the federal government for the year ended August 31, 2024. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Club, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Club. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The Club has elected not to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The Club did not receive any federally donated PPE during the year ended August 31, 2024.

Finding Details

Finding 2024-001
Condition: During audit fieldwork, it was noted that the employee time cards are not approved by Department Heads. Criteria: Management is responsible for ensuring that the Club complies with all grant requirements including accurate timekeeping. Cause: The Club’s internal control procedures were not followed consistently. Effect: Grant expenditures could be misstated if hours are paid out with the supervisor’s review and approval. Recommendation: We recommend that better internal controls be exercised if the Department Head approves and signs all time cards prior to payroll processing. Corrective Action Plan: The Club will review the monitoring procedures to ensure consistent approval of employee timecards.
Finding 2024-001
Condition: During audit fieldwork, it was noted that the employee time cards are not approved by Department Heads. Criteria: Management is responsible for ensuring that the Club complies with all grant requirements including accurate timekeeping. Cause: The Club’s internal control procedures were not followed consistently. Effect: Grant expenditures could be misstated if hours are paid out with the supervisor’s review and approval. Recommendation: We recommend that better internal controls be exercised if the Department Head approves and signs all time cards prior to payroll processing. Corrective Action Plan: The Club will review the monitoring procedures to ensure consistent approval of employee timecards.