FAC Explorer

Finding 1101959 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
$1
Year
2023
Accepted
2025-03-04
Audit: 344592
Organization: Boys & Girls Clubs of Dumplin Valley (TN)
Auditor: Purkey Carter Compton Swann & Carter PLLC

AI Summary

  • Core Issue: The Organization failed to submit audited financial statements to OMB on time.
  • Impacted Requirements: Statements should be submitted within 30 days of the auditor's report or nine months after the fiscal year end.
  • Recommended Follow-Up: Management should establish systems to ensure timely submission of audited financial statements.

Finding Text

FINDING NO. 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). CRITERIA: The Organization is required to submit audited financial statements to OMB 30 days after the date of the auditor’s report, or nine months after the fiscal year end, whichever comes first. CAUSE OF CONDITION: The Organization did not have systems in place to submit the audited financial statements within the required time period. RECOMMENDATION: Auditor recommends management implement systems to ensure audited financial statements are submitted to OMB within the required time period.

Categories

Questioned Costs Reporting

Other Findings in this Audit

  • 525516 2023-001
    Significant Deficiency
  • 525517 2023-001
    Significant Deficiency
  • 1101958 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $548,070
21.027 Coronavirus State and Local Fiscal Recovery Funds $204,458
10.558 Child and Adult Care Food Program $163,707
84.287 Twenty-First Century Community Learning Centers $94,506
10.559 Summer Food Service Program for Children $70,712
16.726 Juvenile Mentoring Program $61,000
93.235 Affordable Care Act (aca) Abstinence Education Program $2,429