Finding 1238361 (2025-006)

Material Weakness Repeat Finding

Requirement

ABL

Questioned Costs

Year

2025

Accepted

2026-09-29

Audit: 413198

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

Auditor: RUSHTON LLC

AI Summary

Answer: We found $75,569 in unallowable costs charged to the COVID-19 grant.
Trend: This includes $10,426 for conflicts of interest and $65,143 for other disallowed expenses.
List: Follow up by reviewing grant compliance and ensuring proper cost management to prevent future issues.

Finding Text

During our testing of expenditures charged to the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program, we identified $75,569 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 ($10,426) and other disallowed costs determined by the County ($65,143). 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.

Other Findings in this Audit

1238360 2025-005

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