FAC Explorer

Finding 478432 (2023-006)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-07-15
Audit: 315153
Organization: Boys & Girls Club of Greater Milwaukee, INC (WI)
Auditor: Sikich CPA LLC

AI Summary

  • Core Issue: 21% of tested general expense transactions lacked required management approvals, indicating a significant internal control deficiency.
  • Impacted Requirements: Compliance with oversight for allowable costs and activities related to grants is not being met.
  • Recommended Follow-Up: Management should implement a robust process to ensure all grant-related expenses receive necessary approvals.

Finding Text

Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review. Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections. Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management. Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management. Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.

Corrective Action Plan

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2024

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 478433 2023-006
    Significant Deficiency Repeat
  • 478434 2023-006
    Significant Deficiency Repeat
  • 478435 2023-006
    Significant Deficiency Repeat
  • 478436 2023-006
    Significant Deficiency Repeat
  • 478437 2023-006
    Significant Deficiency Repeat
  • 478438 2023-006
    Significant Deficiency Repeat
  • 478439 2023-006
    Significant Deficiency Repeat
  • 478440 2023-006
    Significant Deficiency Repeat
  • 478441 2023-006
    Significant Deficiency Repeat
  • 478442 2023-006
    Significant Deficiency Repeat
  • 478443 2023-006
    Significant Deficiency Repeat
  • 478444 2023-006
    Significant Deficiency Repeat
  • 478445 2023-006
    Significant Deficiency Repeat
  • 478446 2023-006
    Significant Deficiency Repeat
  • 478447 2023-006
    Significant Deficiency Repeat
  • 478448 2023-006
    Significant Deficiency Repeat
  • 478449 2023-006
    Significant Deficiency Repeat
  • 478450 2023-006
    Significant Deficiency Repeat
  • 478451 2023-006
    Significant Deficiency Repeat
  • 478452 2023-006
    Significant Deficiency Repeat
  • 478453 2023-006
    Significant Deficiency Repeat
  • 478454 2023-006
    Significant Deficiency Repeat
  • 478455 2023-006
    Significant Deficiency Repeat
  • 478456 2023-006
    Significant Deficiency Repeat
  • 478457 2023-006
    Significant Deficiency Repeat
  • 478458 2023-006
    Significant Deficiency Repeat
  • 478459 2023-006
    Significant Deficiency Repeat
  • 478460 2023-006
    Significant Deficiency Repeat
  • 478461 2023-006
    Significant Deficiency Repeat
  • 478462 2023-006
    Significant Deficiency Repeat
  • 478463 2023-006
    Significant Deficiency Repeat
  • 478464 2023-006
    Significant Deficiency Repeat
  • 478465 2023-006
    Significant Deficiency Repeat
  • 478466 2023-006
    Significant Deficiency Repeat
  • 478467 2023-006
    Significant Deficiency Repeat
  • 478468 2023-006
    Significant Deficiency Repeat
  • 478469 2023-006
    Significant Deficiency Repeat
  • 478470 2023-006
    Significant Deficiency Repeat
  • 478471 2023-006
    Significant Deficiency Repeat
  • 478472 2023-006
    Significant Deficiency Repeat
  • 478473 2023-006
    Significant Deficiency Repeat
  • 478474 2023-006
    Significant Deficiency Repeat
  • 478475 2023-006
    Significant Deficiency Repeat
  • 478476 2023-006
    Significant Deficiency Repeat
  • 478477 2023-006
    Significant Deficiency Repeat
  • 478478 2023-006
    Significant Deficiency Repeat
  • 478479 2023-007
    Significant Deficiency
  • 478480 2023-007
    Significant Deficiency
  • 478481 2023-007
    Significant Deficiency
  • 478482 2023-007
    Significant Deficiency
  • 478483 2023-007
    Significant Deficiency
  • 478484 2023-007
    Significant Deficiency
  • 478485 2023-007
    Significant Deficiency
  • 478486 2023-007
    Significant Deficiency
  • 478487 2023-007
    Significant Deficiency
  • 478488 2023-007
    Significant Deficiency
  • 478489 2023-007
    Significant Deficiency
  • 478490 2023-007
    Significant Deficiency
  • 478491 2023-007
    Significant Deficiency
  • 478492 2023-007
    Significant Deficiency
  • 478493 2023-007
    Significant Deficiency
  • 478494 2023-007
    Significant Deficiency
  • 478495 2023-007
    Significant Deficiency
  • 478496 2023-007
    Significant Deficiency
  • 478497 2023-007
    Significant Deficiency
  • 478498 2023-007
    Significant Deficiency
  • 478499 2023-007
    Significant Deficiency
  • 478500 2023-007
    Significant Deficiency
  • 478501 2023-007
    Significant Deficiency
  • 478502 2023-007
    Significant Deficiency
  • 478503 2023-007
    Significant Deficiency
  • 478504 2023-007
    Significant Deficiency
  • 478505 2023-007
    Significant Deficiency
  • 478506 2023-007
    Significant Deficiency
  • 478507 2023-007
    Significant Deficiency
  • 478508 2023-007
    Significant Deficiency
  • 478509 2023-007
    Significant Deficiency
  • 478510 2023-007
    Significant Deficiency
  • 478511 2023-007
    Significant Deficiency
  • 478512 2023-007
    Significant Deficiency
  • 478513 2023-007
    Significant Deficiency
  • 478514 2023-007
    Significant Deficiency
  • 478515 2023-007
    Significant Deficiency
  • 478516 2023-007
    Significant Deficiency
  • 478517 2023-007
    Significant Deficiency
  • 478518 2023-007
    Significant Deficiency
  • 478519 2023-007
    Significant Deficiency
  • 478520 2023-007
    Significant Deficiency
  • 478521 2023-007
    Significant Deficiency
  • 478522 2023-007
    Significant Deficiency
  • 478523 2023-007
    Significant Deficiency
  • 478524 2023-007
    Significant Deficiency
  • 478525 2023-007
    Significant Deficiency
  • 1054874 2023-006
    Significant Deficiency Repeat
  • 1054875 2023-006
    Significant Deficiency Repeat
  • 1054876 2023-006
    Significant Deficiency Repeat
  • 1054877 2023-006
    Significant Deficiency Repeat
  • 1054878 2023-006
    Significant Deficiency Repeat
  • 1054879 2023-006
    Significant Deficiency Repeat
  • 1054880 2023-006
    Significant Deficiency Repeat
  • 1054881 2023-006
    Significant Deficiency Repeat
  • 1054882 2023-006
    Significant Deficiency Repeat
  • 1054883 2023-006
    Significant Deficiency Repeat
  • 1054884 2023-006
    Significant Deficiency Repeat
  • 1054885 2023-006
    Significant Deficiency Repeat
  • 1054886 2023-006
    Significant Deficiency Repeat
  • 1054887 2023-006
    Significant Deficiency Repeat
  • 1054888 2023-006
    Significant Deficiency Repeat
  • 1054889 2023-006
    Significant Deficiency Repeat
  • 1054890 2023-006
    Significant Deficiency Repeat
  • 1054891 2023-006
    Significant Deficiency Repeat
  • 1054892 2023-006
    Significant Deficiency Repeat
  • 1054893 2023-006
    Significant Deficiency Repeat
  • 1054894 2023-006
    Significant Deficiency Repeat
  • 1054895 2023-006
    Significant Deficiency Repeat
  • 1054896 2023-006
    Significant Deficiency Repeat
  • 1054897 2023-006
    Significant Deficiency Repeat
  • 1054898 2023-006
    Significant Deficiency Repeat
  • 1054899 2023-006
    Significant Deficiency Repeat
  • 1054900 2023-006
    Significant Deficiency Repeat
  • 1054901 2023-006
    Significant Deficiency Repeat
  • 1054902 2023-006
    Significant Deficiency Repeat
  • 1054903 2023-006
    Significant Deficiency Repeat
  • 1054904 2023-006
    Significant Deficiency Repeat
  • 1054905 2023-006
    Significant Deficiency Repeat
  • 1054906 2023-006
    Significant Deficiency Repeat
  • 1054907 2023-006
    Significant Deficiency Repeat
  • 1054908 2023-006
    Significant Deficiency Repeat
  • 1054909 2023-006
    Significant Deficiency Repeat
  • 1054910 2023-006
    Significant Deficiency Repeat
  • 1054911 2023-006
    Significant Deficiency Repeat
  • 1054912 2023-006
    Significant Deficiency Repeat
  • 1054913 2023-006
    Significant Deficiency Repeat
  • 1054914 2023-006
    Significant Deficiency Repeat
  • 1054915 2023-006
    Significant Deficiency Repeat
  • 1054916 2023-006
    Significant Deficiency Repeat
  • 1054917 2023-006
    Significant Deficiency Repeat
  • 1054918 2023-006
    Significant Deficiency Repeat
  • 1054919 2023-006
    Significant Deficiency Repeat
  • 1054920 2023-006
    Significant Deficiency Repeat
  • 1054921 2023-007
    Significant Deficiency
  • 1054922 2023-007
    Significant Deficiency
  • 1054923 2023-007
    Significant Deficiency
  • 1054924 2023-007
    Significant Deficiency
  • 1054925 2023-007
    Significant Deficiency
  • 1054926 2023-007
    Significant Deficiency
  • 1054927 2023-007
    Significant Deficiency
  • 1054928 2023-007
    Significant Deficiency
  • 1054929 2023-007
    Significant Deficiency
  • 1054930 2023-007
    Significant Deficiency
  • 1054931 2023-007
    Significant Deficiency
  • 1054932 2023-007
    Significant Deficiency
  • 1054933 2023-007
    Significant Deficiency
  • 1054934 2023-007
    Significant Deficiency
  • 1054935 2023-007
    Significant Deficiency
  • 1054936 2023-007
    Significant Deficiency
  • 1054937 2023-007
    Significant Deficiency
  • 1054938 2023-007
    Significant Deficiency
  • 1054939 2023-007
    Significant Deficiency
  • 1054940 2023-007
    Significant Deficiency
  • 1054941 2023-007
    Significant Deficiency
  • 1054942 2023-007
    Significant Deficiency
  • 1054943 2023-007
    Significant Deficiency
  • 1054944 2023-007
    Significant Deficiency
  • 1054945 2023-007
    Significant Deficiency
  • 1054946 2023-007
    Significant Deficiency
  • 1054947 2023-007
    Significant Deficiency
  • 1054948 2023-007
    Significant Deficiency
  • 1054949 2023-007
    Significant Deficiency
  • 1054950 2023-007
    Significant Deficiency
  • 1054951 2023-007
    Significant Deficiency
  • 1054952 2023-007
    Significant Deficiency
  • 1054953 2023-007
    Significant Deficiency
  • 1054954 2023-007
    Significant Deficiency
  • 1054955 2023-007
    Significant Deficiency
  • 1054956 2023-007
    Significant Deficiency
  • 1054957 2023-007
    Significant Deficiency
  • 1054958 2023-007
    Significant Deficiency
  • 1054959 2023-007
    Significant Deficiency
  • 1054960 2023-007
    Significant Deficiency
  • 1054961 2023-007
    Significant Deficiency
  • 1054962 2023-007
    Significant Deficiency
  • 1054963 2023-007
    Significant Deficiency
  • 1054964 2023-007
    Significant Deficiency
  • 1054965 2023-007
    Significant Deficiency
  • 1054966 2023-007
    Significant Deficiency
  • 1054967 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.297 Teenage Pregnancy Prevention Program $1.37M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.17M
10.558 Child and Adult Care Food Program $804,316
84.425 Education Stabilization Fund $497,772
94.006 Americorps $332,753
93.959 Block Grants for Prevention and Treatment of Substance Abuse $263,177
84.215 Fund for the Improvement of Education $177,136
17.258 Wia Adult Program $169,289
84.287 Twenty-First Century Community Learning Centers $148,652
93.558 Temporary Assistance for Needy Families $146,103
10.559 Summer Food Service Program for Children $139,660
84.010 Title I Grants to Local Educational Agencies $115,954
99.999 Mps Saturday Programming $103,474
17.261 Wia Pilots, Demonstrations, and Research Projects $101,801
14.218 Community Development Block Grants/entitlement Grants $97,228
99.999 Mps Camp $94,183
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $77,030
99.999 Mps Arts $33,234
99.999 Myesp $32,901
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $24,676
99.999 Hunger Task Force $22,333
16.726 Juvenile Mentoring Program $4,291