FAC Explorer

Finding 478472 (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.

Categories

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

Other Findings in this Audit

  • 478432 2023-006
    Significant Deficiency Repeat
  • 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
  • 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