FAC Explorer

Finding 555233 (2023-003)

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Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2025-04-16
Audit: 353845
Organization: Boys and Girls Club of Lake County (IL)
Auditor: Eccezion

AI Summary

  • Core Issue: Missing employee timecards hindered the review and approval of hours worked.
  • Impacted Requirements: Compliance with grant requirements is at risk due to inadequate documentation.
  • Recommended Follow-Up: Implement consistent monitoring of timecard approvals to ensure proper documentation for grant reimbursements.

Finding Text

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 most of the instances, employee timecards were missing. Questioned Costs: None Context: In most instances, the review and approval of hours worked could not be reviewed since the timecards were not kept. Effect: Grant expenditures could be misstated if hours are being paid out without approval. Cause: The Club’s internal control procedures were not followed consistently. Recommendation: The Club should monitor the approval of timecards for hourly employees to ensure proper backup exists for grant reimbursements. Management’s response: The Club will review their monitoring procedures to ensure consistent approval of employee timecards.

Corrective Action Plan

Condition: During the audit it was noted that, in most of the instances, employee timecards were missing. Plan: The Club will review their monitoring procedures to ensure consistent retention of employee timecards. Anticipated Date of Completion: As soon as possible – before FY25 year end Name of Contact Person: Germain Castellanos, CEO Management Response: Since the audit, we have reviewed our monitoring procedures to ensure consistent approval of employees timecards.

Categories

Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $718,741
84.287 Twenty-First Century Community Learning Centers $351,958
16.726 Juvenile Mentoring Program $74,000
93.558 Temporary Assistance for Needy Families $52,130