FAC Explorer

Audit 5166

FY End
2022-12-31
Total Expended
$1.09M
Findings
4
Programs
6
Organization: Boys and Girls Club of Livingston County (IL)
Year: 2022 Accepted: 2023-12-04
Auditor: Cukierski & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3161 2022-001 Significant Deficiency - B
3162 2022-002 Significant Deficiency - B
579603 2022-001 Significant Deficiency - B
579604 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $417,228 Yes 2
93.558 Temporary Assistance for Needy Families $330,097 Yes 0
94.006 Americorps $161,340 - 0
84.425 Education Stabilization Fund $133,437 - 0
10.559 Summer Food Service Program for Children $26,025 - 0
16.726 Juvenile Mentoring Program $20,946 - 0

Contacts

Name Title Type
NF87J7BCJ1X9 Jodi Martin Auditee
8479898464 Steven Yates Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - GENERAL 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. De Minimis Rate Used: N Rate Explanation: The reason why is that the Organization calculated its budget without it and didn’t re-work it to include a de minimis rate. Therefore didn’t claim it on any of the grants. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Boys and Girls Club of Livingston County under programs of the federal government for the year ended December 31, 2022. 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 the Schedule presents only a selected portion of the operations of Boys and Girls Club of Livingston County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Boys and Girls Club of Livingston County.
Title: NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES 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. De Minimis Rate Used: N Rate Explanation: The reason why is that the Organization calculated its budget without it and didn’t re-work it to include a de minimis rate. Therefore didn’t claim it on any of the grants. 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.
Title: NOTE 3 – INDIRECT COST RATE 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. De Minimis Rate Used: N Rate Explanation: The reason why is that the Organization calculated its budget without it and didn’t re-work it to include a de minimis rate. Therefore didn’t claim it on any of the grants. Boys and Girls Club of Livingston County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 4 – NON-CASH ASSISTANCE 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. De Minimis Rate Used: N Rate Explanation: The reason why is that the Organization calculated its budget without it and didn’t re-work it to include a de minimis rate. Therefore didn’t claim it on any of the grants. None of the Federal awards were expended in the form of non-cash assistance.
Title: NOTE 5 - LOANS AND LOAN GUARANTEES 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. De Minimis Rate Used: N Rate Explanation: The reason why is that the Organization calculated its budget without it and didn’t re-work it to include a de minimis rate. Therefore didn’t claim it on any of the grants. There were no loans or loan guarantees outstanding at Boys and Girls Club of Livingston County.
Title: NOTE 6 - SUBRECIPIENT PASS-THROUGH FUNDS 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. De Minimis Rate Used: N Rate Explanation: The reason why is that the Organization calculated its budget without it and didn’t re-work it to include a de minimis rate. Therefore didn’t claim it on any of the grants. The Organization did not pass-through any funds to subrecipients.
Title: NOTE 7 – PROGRAM COST/MATCHING CONTRIBUTIONS 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. De Minimis Rate Used: N Rate Explanation: The reason why is that the Organization calculated its budget without it and didn’t re-work it to include a de minimis rate. Therefore didn’t claim it on any of the grants. The amounts shown as current year expenses represent only the federal/state/local grant portion of the program costs. Entire program costs, including the Organization’s portion, may be more than shown.

Finding Details

Finding 2022-001
Type of Finding: Significant Deficiency in Internal Control over Major Programs Criteria: A reconciliation of the Organization’s expenses to reimbursements should be performed and supporting documentation maintained with grant claims. Condition: The Boys and Girls Club of Livingston County (the Organization) remits a variety of expense reimbursements to various agencies. During the fiscal year the Organization incorrectly calculated the reimbursement amount for two months. There was a discrepancy totaling $153 between the amount of payments to the Organization and the supporting documentation that was made available to us during the audit request. Cause: The Organization functions with a small number of office personnel therefore, the Organization is unable to have a review of the requested reimbursement performed. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement a policy to have an employee review the requested reimbursements and corresponding receipts to ensure they agree. Management Response: In 2023 we hired an additional accountant experienced with grants to assist in keeping track of expenses and reimbursements.
Finding 2022-002
Type of Finding: Significant Deficiency in Internal Control over Major Programs Criteria: A reconciliation of the Organization’s expenses to reimbursements should be performed and supporting documentation maintained with grant claims. Condition: The Boys and Girls Club of Livingston County (the Organization) remits a variety of expense reimbursements to various agencies. During the fiscal year the Organization incorrectly calculated the reimbursement amount for two months. There was a discrepancy totaling $15 between the amount of payments to the Organization and the supporting documentation that was made available to us during the audit request. Cause: The Organization functions with a small number of office personnel therefore, the Organization is unable to have a review of the requested reimbursement performed. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement a policy to have an employee review the requested reimbursements and corresponding receipts to ensure they agree. Management Response: In 2023 we hired an additional accountant experienced with grants to assist in keeping track of expenses and reimbursements.
Finding 2022-001
Type of Finding: Significant Deficiency in Internal Control over Major Programs Criteria: A reconciliation of the Organization’s expenses to reimbursements should be performed and supporting documentation maintained with grant claims. Condition: The Boys and Girls Club of Livingston County (the Organization) remits a variety of expense reimbursements to various agencies. During the fiscal year the Organization incorrectly calculated the reimbursement amount for two months. There was a discrepancy totaling $153 between the amount of payments to the Organization and the supporting documentation that was made available to us during the audit request. Cause: The Organization functions with a small number of office personnel therefore, the Organization is unable to have a review of the requested reimbursement performed. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement a policy to have an employee review the requested reimbursements and corresponding receipts to ensure they agree. Management Response: In 2023 we hired an additional accountant experienced with grants to assist in keeping track of expenses and reimbursements.
Finding 2022-002
Type of Finding: Significant Deficiency in Internal Control over Major Programs Criteria: A reconciliation of the Organization’s expenses to reimbursements should be performed and supporting documentation maintained with grant claims. Condition: The Boys and Girls Club of Livingston County (the Organization) remits a variety of expense reimbursements to various agencies. During the fiscal year the Organization incorrectly calculated the reimbursement amount for two months. There was a discrepancy totaling $15 between the amount of payments to the Organization and the supporting documentation that was made available to us during the audit request. Cause: The Organization functions with a small number of office personnel therefore, the Organization is unable to have a review of the requested reimbursement performed. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement a policy to have an employee review the requested reimbursements and corresponding receipts to ensure they agree. Management Response: In 2023 we hired an additional accountant experienced with grants to assist in keeping track of expenses and reimbursements.