FAC Explorer

Audit 357442

FY End
2024-08-31
Total Expended
$1.16M
Findings
10
Programs
4
Organization: Boys & Girls Clubs of Benton and Franklin Counties (WA)
Year: 2024 Accepted: 2025-05-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561786 2024-001 Material Weakness - B
561787 2024-001 Material Weakness - B
561788 2024-001 Material Weakness - B
561789 2024-001 Material Weakness - B
561790 2024-001 Material Weakness - B
1138228 2024-001 Material Weakness - B
1138229 2024-001 Material Weakness - B
1138230 2024-001 Material Weakness - B
1138231 2024-001 Material Weakness - B
1138232 2024-001 Material Weakness - B

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $302,062 - 0
10.559 Summer Food Service Program for Children $61,946 - 0
93.575 Child Care and Development Block Grant $23,138 Yes 1
93.788 Opioid Str $13,650 - 0

Contacts

Name Title Type
CUDBJRT8N9D1 Julie Adelmund Auditee
5095439980 Emily McCann 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Boys & Girls Clubs of Benton and Franklin Counties has not elected to use the 10% de minimis indirect cost rate. The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Boys & Girls Clubs of Benton and Franklin Counties 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 2 CFR 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 Boys & Girls Clubs of Benton and Franklin Counties, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Boys & Girls Clubs of Benton and Franklin Counties.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Washington State Department of Children, Youth and Families Pass-Through Number(s): 12898 – 2023; 337839 – 2024; 206438 – 2023; 213938 – 2024; 87649 - 2023 Award Period: April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024; January 10, 2024 – January 9, 2025; April 3, 2023 – April 2, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance – Allowable Costs Other Matters Criteria or specific requirement: Proper internal controls over time and effort are to be in place in order to ensure payroll costs are properly charged to grants. Condition: Time sheets did not indicate the project/grant the employee worked on for the pay period to support allocation to the grant. Payroll costs charged to the grant during the award period were charged at 50% and were not allocated based on the employee’s time spent working in the programs. The allocation of 50% was not supported by the Club’s records. Questioned costs: None. Context: For the payroll transactions selected for testing, all 27 payroll transactions were not supported by time and effort records which agreed to the 50% allocation rate. Cause: All activities conducted by the employee’s being charged to the grant are considered allowable costs and allowable activities to the grant, and as such, allocation was not tracked and documented during the audit period.Effect: Payroll costs were not charged to the program based on time and effort. Repeat finding: Not a repeat finding. Recommendation: We recommend time spent on the Child Care Development Block Grant be coded to a unique project code in order to ensure time and effort is properly identified and tracked for the program. We also recommend the Club retain support for the allocation rates used and approval of the allocation. Views of responsible officials: There is no disagreement with the audit finding.