Finding 375857 (2022-003)

TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS CFDA #84.287 U.S DEPARTMENT OF EDUCATION PASSED THROUGH: ILLINOIS STATE BOARD OF EDUCATION AND BOYS AND GIRLS CLUB OF AMERICA FINDING NUMBER: 2022-003 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck. Questioned Costs: Questioned costs consist of the difference between what was submitted to the grant for reimbursement for the specific paycheck tested and the actual costs that should have been submitted, for an amount of $7. Context: Gross wages for one employee were incorrectly entered into the grant expenditure report. Effect: Grant reimbursement requests could be misstated if discrepancies are not caught before they are being submitted for reimbursement. Cause: Gross wages for one employee were entered incorrectly in the grant expenditure report and the inaccurate entry was not caught before the reimbursement request was submitted. Recommendation: Management should review grant expenditures carefully before they are being submitted for reimbursement. Management’s response: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.