Finding 1149016 (2023-005)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2025-08-05
Audit: 363709
Organization: Cherokee Boys Club, Inc. (NC)

AI Summary

  • Core Issue: The Club could not find the initial program application for one individual, impacting compliance with CCDF documentation requirements.
  • Impacted Requirements: CCDF regulations mandate retention of documentation for at least three years to verify eligibility for child care subsidies.
  • Recommended Follow-Up: Establish a secure storage process for all CCDF documentation and review files of other individuals to prevent further losses.

Finding Text

Program: CCDF Cluster Assistance Listing Number: 93.575; 93.596 Federal Agency: U.S. Department of Health and Human Services Federal Award Identification Number: N/A Federal Award Year: June 30, 2021; June 30, 2022; June 30, 2023 Criteria: CCDF regulations at 45 CFR §98.90 require that Lead Agencies retain documentation showing they have expended funds in compliance with CCDF law for at least three years from the day the Lead Agency submits the financial reports required by the Secretary or until complete resolution of any litigation or similar legal action involving records and make documents available to the federal government upon request. Condition: The Club was unable to locate the initial program application documentation for one individual selected for testing. Questioned Costs: None noted. Context: The initial program application documentation was not able to be located for one of the six individuals selected for testing. The sample was not considered statistically valid. Effect: The Club is not able to provide documentation that the individual was eligible to receive a child care subsidy under the Child Care and Development Fund (CCDF) program. Cause: The Club moved its files to a different location during a renovation and the individual's file was misplaced during the process. Recommendation: It is recommended that the Club has a designated location to securely store all CCDF program documentation. In addition, it is recommended that the Club review documentation for other individuals to ensure no other documents were misplaced during the renovation. Management’s Response: The Club agrees with this finding and will establish a process for storing all past and present student and staff files in a secure location to maintain all necessary applications and other documents related to enrollment and eligibility.

Categories

Eligibility

Other Findings in this Audit

  • 572557 2023-004
    Significant Deficiency Repeat
  • 572558 2023-008
    Significant Deficiency
  • 572559 2023-004
    Significant Deficiency Repeat
  • 572560 2023-006
    Significant Deficiency
  • 572561 2023-004
    Significant Deficiency Repeat
  • 572562 2023-004
    Significant Deficiency Repeat
  • 572563 2023-004
    Significant Deficiency Repeat
  • 572564 2023-004
    Significant Deficiency Repeat
  • 572565 2023-004
    Significant Deficiency Repeat
  • 572566 2023-005
    Significant Deficiency
  • 572567 2023-007
    Significant Deficiency
  • 572568 2023-005
    Significant Deficiency
  • 572569 2023-007
    Significant Deficiency
  • 572570 2023-005
    Significant Deficiency
  • 572571 2023-007
    Significant Deficiency
  • 572572 2023-005
    Significant Deficiency
  • 572573 2023-007
    Significant Deficiency
  • 572574 2023-005
    Significant Deficiency
  • 572575 2023-007
    Significant Deficiency
  • 572576 2023-005
    Significant Deficiency
  • 572577 2023-007
    Significant Deficiency
  • 572578 2023-005
    Significant Deficiency
  • 572579 2023-007
    Significant Deficiency
  • 1148999 2023-004
    Significant Deficiency Repeat
  • 1149000 2023-008
    Significant Deficiency
  • 1149001 2023-004
    Significant Deficiency Repeat
  • 1149002 2023-006
    Significant Deficiency
  • 1149003 2023-004
    Significant Deficiency Repeat
  • 1149004 2023-004
    Significant Deficiency Repeat
  • 1149005 2023-004
    Significant Deficiency Repeat
  • 1149006 2023-004
    Significant Deficiency Repeat
  • 1149007 2023-004
    Significant Deficiency Repeat
  • 1149008 2023-005
    Significant Deficiency
  • 1149009 2023-007
    Significant Deficiency
  • 1149010 2023-005
    Significant Deficiency
  • 1149011 2023-007
    Significant Deficiency
  • 1149012 2023-005
    Significant Deficiency
  • 1149013 2023-007
    Significant Deficiency
  • 1149014 2023-005
    Significant Deficiency
  • 1149015 2023-007
    Significant Deficiency
  • 1149017 2023-007
    Significant Deficiency
  • 1149018 2023-005
    Significant Deficiency
  • 1149019 2023-007
    Significant Deficiency
  • 1149020 2023-005
    Significant Deficiency
  • 1149021 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization $10.41M
84.010 Title I Grants to Local Educational Agencies $3.16M
15.046 Administrative Cost Grants for Indian Schools $2.53M
15.047 Indian Education Facilities, Operations, and Maintenance $1.56M
84.425 Education Stabilization Fund $1.49M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.41M
15.044 Indian Schools Student Transportation $794,727
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $431,511
15.144 Indian Child Welfare Act Title II Grants $308,831
93.558 Temporary Assistance for Needy Families $172,095
84.336 Teacher Quality Partnership Grants $171,067
84.371 Comprehensive Literacy Development $73,085
12.357 Rotc Language and Culture Training Grants $68,876
10.558 Child and Adult Care Food Program $51,201
93.575 Child Care and Development Block Grant $23,675
84.027 Special Education Grants to States $20,840
84.181 Special Education-Grants for Infants and Families $11,431
84.173 Special Education Preschool Grants $6,659
84.060 Indian Education Grants to Local Educational Agencies $6,352