Finding 523539 (2024-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-18
Audit: 342825
Auditor: Wegner CPAS

AI Summary

  • Core Issue: There is a mismatch between general ledger line items and award budget line items for various costs, despite total expenditures matching accounting records.
  • Impacted Requirements: This situation violates 2 CFR section 200.302(b)(2), which mandates accurate financial disclosure for federal awards.
  • Recommended Follow-up: Implement a detailed reconciliation process for both total expenditures and budget line items, ensuring alignment with general ledger accounts and prior budget approvals.

Finding Text

Assistance Listing Number(s): 93.558 Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF) Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley Award Period: July 1, 2023 through June 30, 2024 Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program. Condition: Expenditures in total agree to the underlying accounting records, however, general ledger line items and award budget line items do not reconcile for contracted/consulting services, equipment, building costs, other, and indirect costs. Cause: Reports were reconciled only in total to the general ledger and award budgets do not utilize general ledger accounts when developing. Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval. Repeat Finding: Repeat of finding 2023-007. Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item are reported accurately and are supported by the accounting records. Award budgets should be prepared and approved with the actual costs expected per the general ledger accounts to be incurred. Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.

Categories

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 523532 2024-001
    Significant Deficiency
  • 523533 2024-002
    Material Weakness Repeat
  • 523534 2024-003
    Material Weakness
  • 523535 2024-004
    Significant Deficiency Repeat
  • 523536 2024-001
    Significant Deficiency
  • 523537 2024-002
    Material Weakness Repeat
  • 523538 2024-003
    Material Weakness
  • 1099974 2024-001
    Significant Deficiency
  • 1099975 2024-002
    Material Weakness Repeat
  • 1099976 2024-003
    Material Weakness
  • 1099977 2024-004
    Significant Deficiency Repeat
  • 1099978 2024-001
    Significant Deficiency
  • 1099979 2024-002
    Material Weakness Repeat
  • 1099980 2024-003
    Material Weakness
  • 1099981 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $389,572
14.218 Community Development Block Grants/entitlement Grants $181,250
84.425 Education Stabilization Fund $101,540
17.261 Workforce Data Quality Initiative (wdqi) $94,324
21.027 Coronavirus State and Local Fiscal Recovery Funds $43,743
16.726 Juvenile Mentoring Program $8,647
94.006 Americorps State and National 94.006 $5,681