FAC Explorer

Audit 52410

FY End
2022-06-30
Total Expended
$1.20M
Findings
2
Programs
5
Organization: Boys and Girls Clubs of the Coastal Plain, Inc. (NC)
Year: 2022 Accepted: 2023-03-30
Auditor: Blackman & Sloop CPAS P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44420 2022-002 Significant Deficiency - P
620862 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $507,379 Yes 1
84.287 Twenty-First Century Community Learning Centers $399,335 - 0
21.019 Coronavirus Relief Fund $181,083 - 0
16.726 Juvenile Mentoring Program $63,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000 - 0

Contacts

Name Title Type
SMHTS2BNDD16 Carrie Dale Purnell Auditee
2523552345 Deetra Watson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of Boys & Girls Clubs of the Coastal Plain, Inc., under programs of the federal and state governments for the year ended June 30, 2022. The information in this Schedule is presented in accordance with requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards(Uniform Guidance). 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. Because the Schedule presents only a selected portion of the operations of Boys & Girls Club of the Coastal Plain, Inc., it is not intended and does not present the financial position, changes in net assets, or cashflows of the Boys & Girls Club of the Coastal Plain, Inc. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing ? 10.558) Condition and Criteria: The Schedule of Expenditures of Federal Awards (SEFA) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization's internally prepared SEFA did not agree to the Organization's financial records. Prior Year Audit Finding: N/A Cause and Effect: The SEFA was prepared and reconciled to the amount of cash drawdowns for the year rather than total expenditures incurred for the year. This could result in a material misstatement in the SEFA. Context: This represents a systemic problem. Questioned Costs: None.Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review the SEFA for accuracy and completeness to identify any errors and maintain proper internal controls over the preparation of the SEFA. Management?s Response: Management has hired an individual who specializes in federal programs who will be responsible for reviewing the SEFA in the future.
Finding 2022-002
Preparation of the Schedule of Expenditures of Federal Awards. Federal Program Information: Child and Adult Care Food Program (Federal Assistance Listing ? 10.558) Condition and Criteria: The Schedule of Expenditures of Federal Awards (SEFA) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization's internally prepared SEFA did not agree to the Organization's financial records. Prior Year Audit Finding: N/A Cause and Effect: The SEFA was prepared and reconciled to the amount of cash drawdowns for the year rather than total expenditures incurred for the year. This could result in a material misstatement in the SEFA. Context: This represents a systemic problem. Questioned Costs: None.Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review the SEFA for accuracy and completeness to identify any errors and maintain proper internal controls over the preparation of the SEFA. Management?s Response: Management has hired an individual who specializes in federal programs who will be responsible for reviewing the SEFA in the future.