Finding Text
Late Reporting (Significant Deficiency) Program Information: All programs Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the nonfederal entity's fiscal year in federal and state awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Ohio Alliance of Boys & Girls Clubs, Inc. and Boys & Girls Clubs in Ohio, Inc. Schedule of Findings and Questioned Costs For the Year Ended December 31, 2024 34 Condition: The Organization did not file its single audit report by the required deadline. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.