Audit 389094

Understated SEFA (Material Weakness) Program Information: All programs Criteria: L. Reporting- The auditee must prepare a schedule of expenditures of Federal awards (the “SEFA”) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for determining Federal awards expended. Condition: During our audit of the financial statements for the fiscal year ending December 31, 2024, we identified that the Schedule of Expenditures of Federal Awards (SEFA) was not prepared in accordance with the requirements set forth by the Uniform Guidance (2 CFR Part 200) and was incomplete. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: As a result of the incorrect preparation, the SEFA did not accurately reflect the federal awards expended during the fiscal year. This could potentially lead to noncompliance with Federal requirements and affect the accuracy of the financial statements. Recommendation: We recommend that the entity implement the following corrective actions:  Provide training to the staff responsible for preparing the SEFA to ensure they understand the requirements of the Uniform Guidance.  Establish a review process to verify the accuracy and completeness of the SEFA before submission.  Utilize a checklist or other tools to ensure all required information is included in the SEFA. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.

Late Reporting (Significant Deficiency) Program Information: All programs Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the nonfederal entity's fiscal year in federal and state awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Ohio Alliance of Boys & Girls Clubs, Inc. and Boys & Girls Clubs in Ohio, Inc. Schedule of Findings and Questioned Costs For the Year Ended December 31, 2024 34 Condition: The Organization did not file its single audit report by the required deadline. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.