FAC Explorer

Finding 1161459 (2024-006)

Material Weakness Repeat Finding
Requirement
ABL
Questioned Costs
$1
Year
2024
Accepted
2025-10-28
Audit: 371377
Organization: Boys & Girls Club of Athens INC (GA)
Auditor: RUSHTON LLC

AI Summary

  • Core Issue: $135,104 in unallowable costs were charged to the COVID-19 grant, violating grant terms and Uniform Guidance.
  • Impacted Requirements: Costs included conflicts of interest, unapproved subgrantee disbursements, and other disallowed expenses.
  • Recommended Follow-Up: Review and adjust expenditures to ensure compliance with grant agreements and prevent future violations.

Finding Text

During our testing of expenditures charged to the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program, we identified $135,104 in costs that were unallowable under the terms of the grant agreement and Uniform Guidance. These included disbursements to subgrantees that were considered conflicts of interest ($73,353), disbursements to subgrantees not included in approved budget ($12,897), and other disallowed costs determined by the County ($48,854). These costs were charged to the federal grant and reimbursed.

Corrective Action Plan

Management will reimburse the County for unallowable costs. Management will also strengthen internal controls over cost allowability, including staff training, implementation of formal pre-approval process, and a documented review checklist prior to reimbursement submission related to federal programs to ensure compliance.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1161458 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.11M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $340,904
84.425 EDUCATION STABILIZATION FUND $164,887
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $57,640