Finding Text
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program.
Condition: Expenditures in total agree to the underlying accounting records, however, general ledger line items and award budget line items do not reconcile for contracted/consulting services, equipment, building costs, other, and indirect costs.
Cause: Reports were reconciled only in total to the general ledger and award budgets do not utilize general ledger accounts when developing.
Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval.
Repeat Finding: Repeat of finding 2023-007.
Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item are reported accurately and are supported by the accounting records. Award budgets should be prepared and approved with the actual costs expected per the general ledger accounts to be incurred.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.