Finding Text
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, Twenty-First Century Community Learning Centers, Assistance Listing #: 84.287, Contract Numbers: 246950307110006, 256950307110006, and 246950367110005, Contract Years: 08/01/23 – 07/31/24, 08/01/24 – 07/31/25, and 04/15/24 – 07/31/25. Criteria: Reporting – Management of Boys & Girls Club is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are reported in the correct period on reimbursement requests. Condition and context: Same as finding reported as #2024-001. Cause: Failure to have policies and procedures over government grant billings. Effect: Costs were reported on government grant reimbursement requests in the wrong period. Recommendation: Same as finding reported as #2024-001. Views of responsible officers and planned corrective action: Management agrees with the finding. See Corrective Action