Finding 45034 (2022-001)

Material Weakness
Requirement
G
Questioned Costs
-
Year
2022
Accepted
2023-10-01

AI Summary

  • Core Issue: The Club lacked a control process to ensure administrative costs stayed within the 10% cap set by the funding agreement.
  • Impacted Requirements: Compliance with the funding agreement regarding administrative cost limits.
  • Recommended Follow-up: Implement monitoring processes to track and categorize expenses as either administrative or program-related.

Finding Text

US Department of Health and Human Services Passed through the Idaho Department of Health & Welfare Program Name: Child Care & Development Block Grant Assistance Listing No.: 93.575 Grant Number: 2101IDC6 Finding: 2022-001 MATERIAL WEAKNESS Matching, Level of Effort & Earmarking Criteria: In accordance with the funding agreement, the administrative cap for funding is 10% Condition: The Club did not have a control process in place to monitor that administrative costs were capped at 10% of total funding. Questioned Costs: None. Context: N/A Effect: N/A Cause: The Club had not intended to charge any administrative costs to the grant but did not take into account that various expenses should be allocated between Program and Administration Recommendation: Processes should be in place to monitor the cumulative expenses being charged to the grant are administrative or program, or both.

Corrective Action Plan

Views of responsible officials and planned corrective actions: Boys & Girls Clubs of Kootenai County agrees that there was not a formal process. The expenditures and categories in our submitted budget were approved in our grant application by DHW. In the future we will identify and track administrative related expenses that are charged to grant(s) in QuickBooks to ensure this problem does not recur.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 45035 2022-002
    Significant Deficiency
  • 45036 2022-003
    Significant Deficiency
  • 621476 2022-001
    Material Weakness
  • 621477 2022-002
    Significant Deficiency
  • 621478 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $1.00M
10.558 Child and Adult Care Food Program $64,462