Finding 1238360 (2025-005)

Material Weakness Repeat Finding

Requirement

ABI

Questioned Costs

Year

2025

Accepted

2026-09-29

Audit: 413198

Organization: Boys & Girls Club of Athens INC (GA)

Auditor: RUSHTON LLC

AI Summary

Core Issue: Vendor selection involved individuals with undisclosed financial or personal relationships, violating conflict of interest policies.
Impacted Requirements: Lack of documentation and disclosure breaches County policies and federal procurement standards.
Recommended Follow-Up: Implement training on conflict of interest policies and establish a formal process for documenting relationships in vendor evaluations.

Finding Text

During audit procedures, we noted that individuals involved in the evaluation and selection of vendors had financial or personal relationships with the vendors selected. These relationships were not disclosed or documented as required by the County’s conflict of interest policies or applicable federal procurement standards. Additionally, there was no evidence that steps were taken to mitigate potential conflicts in the procurement process.

Corrective Action Plan

Management will update the written conflict of interest policy to clearly define disclosure requirements. All employees and board members involved in procurement will complete an annual conflict of interest disclosure form. The Chief Executive Officer and Director of Finance will review and maintain all conflict of interest disclosures prior to awarding any contract. Staff training on conflict of interest compliance with be conducted by December 31, 2026.

Other Findings in this Audit

1238361 2025-006

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.287	TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS	$167,857
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$140,722
93.558	TEMPORARY ASSISTANCE FOR NEEDY FAMILIES	$123,858