FAC Explorer

Audit 413198

FY End
2025-12-31
Total Expended
$1.78M
Findings
2
Programs
3
Organization: Boys & Girls Club of Athens INC (GA)
Year: 2025 Accepted: 2026-09-29
Auditor: RUSHTON LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238360 2025-005 Material Weakness Yes ABI
1238361 2025-006 Material Weakness Yes ABL

Programs

ALN Program Spent Major Findings
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $167,857 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $140,722 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $123,858 Yes 0

Contacts

Name Title Type
V6CMMKWM6UU7 Mike Hackett Auditee
7065465910 Clay Pilgrim Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the SEFA) includes the federal grant activity of Boys & Girls Club of Athens, Inc., under programs for the federal government for the year ended December 31, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because this schedule presents only a selected portion of the operations of the organization, it is not intended to and does not present the net assets, changes in net assets or cash flows of the organization.
For the current year, Boys & Girls Club of Athens, Inc. did not pass federal funds through to subrecipients.

Finding Details

Finding 2025-005
During audit procedures, we noted that individuals involved in the evaluation and selection of vendors had financial or personal relationships with the vendors selected. These relationships were not disclosed or documented as required by the County’s conflict of interest policies or applicable federal procurement standards. Additionally, there was no evidence that steps were taken to mitigate potential conflicts in the procurement process.
Finding 2025-006
During our testing of expenditures charged to the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program, we identified $75,569 in costs that were unallowable under the terms of the grant agreement and Uniform Guidance. These included disbursements to subgrantees that were considered conflicts of interest ($10,426) and other disallowed costs determined by the County ($65,143). These costs were charged to the federal grant and reimbursed.