FAC Explorer

Audit 408612

FY End
2025-06-30
Total Expended
$1.22M
Findings
6
Programs
7
Organization: The Boys & Girls Clubs of Boston, Inc. (MA)
Year: 2025 Accepted: 2026-08-05
Auditor: RSM US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225972 2025-001 Material Weakness Yes I
1225973 2025-001 Material Weakness Yes I
1225974 2025-001 Material Weakness Yes I
1225975 2025-001 Material Weakness Yes I
1225976 2025-001 Material Weakness Yes I
1225977 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $172,400 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $163,128 Yes 1
93.235 TITLE V STATE SEXUAL RISK AVOIDANCE EDUCATION (TITLE V STATE SRAE) PROGRAM $79,000 Yes 0
16.548 DELINQUENCY PREVENTION PROGRAM $60,920 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $477 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $412 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $155 Yes 0

Contacts

Name Title Type
UCJHNVMFQML5 Nathan Kuder Auditee
6179944719 Michele Divito Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of The Boys and Girls Clubs of Boston, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the 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, change in net assets, or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has not elected to use the de minimus indirect cost rate allowed under the Uniform Guidance because at this time, they do not have any grants that require application of the overhead rate.

Finding Details

Finding 2025-001
Finding 2025 001 – Procurement Federal Program: Child and Adult Care Food Program Assistance Listing Numbers: 10.558 Federal Agency: U.S. Department of Education Pass Through Entity: Commonwealth of Massachusetts Department of Education Federal Award Identification Number: 13-035-CF-801 Federal Awards Year: 2024-2025 Criteria: 2 CFR 200.318(a) requires entities to maintain and use documented procurement procedures consistent with federal standards. Condition: During the audit of the Organization, we identified the written procurement policy in place did not include all the required elements. Context: The entity did not maintain a written procurement policy that included all the required elements. Cause: The Organization's written procurement policy had not been reviewed and updated to incorporate all Uniform Guidance procurement requirements, including applicable procurement thresholds and federal procurement standards. Effect or Potential Effect: Not maintaining a procurement policy that complies with Uniform Guidance increases the risk of noncompliance with federal procurement requirements and may result in unsupported or questioned costs. Questioned Costs: None identified. Recommendation: The auditee should implement a formal procurement policy in accordance with Uniform Guidance. View of Responsible Officials: Management agrees with the finding. See managements corrective action plan.