Finding Text
Finding Type. Immaterial NoncompliancE in Internal Control over Compliance. Federal program: Pass-through Ohio Alliance of Boys and Girls Club, Inc. - COVID-19 - Education Stabilization Fund (ALN 84.425U); U.S. Department of Education. Criteria. The Uniform Guidance requires the Organization to demonstrate that costs incurred are allowable under the grant. Condition. We selected a sample of disbursements that were charged to the grant. Of this sample, 5 out of 40 disbursements had questioned costs. Two disbursements had amounts submitted for reimbursement but no actual costs were incurred by the Organization. Another two disbursements included expenses for other clubs outside the grant agreement that was charged to the grant. The last disbursement was missing supporting documentation for the costs charged to the grant. Cause. The condition appears to be the result of the Organization charging costs to federal programs that were not properly supported under the grant. Effect. As a result of this condition, the Organization did not fully comply with the requirements of the Uniform Guidance. Questioned Costs. The total charges included in our sample that were not eligible for reimbursement amounted to $2,234. Recommendation. We recommend that the Organization verify that costs submitted for reimbursement are valid and allowable expenses. Additionally, the Organization needs to properly allocate costs in accordance with the grant agreements. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.