FAC Explorer

Finding 7105 (2022-003)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2024-01-03
Audit: 9204
Organization: Boys & Girls Club of Greater Milwaukee, INC (WI)
Auditor: Sikich LLP

AI Summary

  • Core Issue: 15% of general expense transactions lacked necessary management approvals.
  • Impacted Requirements: Compliance with requirements A (allowed activities) and B (allowable costs) was not fully met.
  • Recommended Follow-Up: Review and reinforce approval processes for expense transactions to ensure compliance.

Finding Text

A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 80 general expense transactions tested, 12 expenses (15%) 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.

Corrective Action Plan

Corrective Action Plan: The Finance Department of Boys & Girls Clubs of Greater Milwaukee, Inc. will implement a hard close on a monthly basis where accounts are reviewed and reconciled on a monthly basis. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2023

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 7106 2022-003
    Significant Deficiency
  • 7107 2022-003
    Significant Deficiency
  • 7108 2022-003
    Significant Deficiency
  • 7109 2022-003
    Significant Deficiency
  • 7110 2022-003
    Significant Deficiency
  • 7111 2022-003
    Significant Deficiency
  • 7112 2022-003
    Significant Deficiency
  • 7113 2022-003
    Significant Deficiency
  • 7114 2022-003
    Significant Deficiency
  • 7115 2022-003
    Significant Deficiency
  • 7116 2022-003
    Significant Deficiency
  • 7117 2022-003
    Significant Deficiency
  • 7118 2022-003
    Significant Deficiency
  • 7119 2022-003
    Significant Deficiency
  • 7120 2022-003
    Significant Deficiency
  • 7121 2022-003
    Significant Deficiency
  • 7122 2022-003
    Significant Deficiency
  • 7123 2022-003
    Significant Deficiency
  • 7124 2022-003
    Significant Deficiency
  • 7125 2022-003
    Significant Deficiency
  • 7126 2022-003
    Significant Deficiency
  • 7127 2022-003
    Significant Deficiency
  • 7128 2022-003
    Significant Deficiency
  • 7129 2022-003
    Significant Deficiency
  • 7130 2022-003
    Significant Deficiency
  • 7131 2022-003
    Significant Deficiency
  • 7132 2022-003
    Significant Deficiency
  • 7133 2022-003
    Significant Deficiency
  • 7134 2022-003
    Significant Deficiency
  • 7135 2022-003
    Significant Deficiency
  • 7136 2022-003
    Significant Deficiency
  • 7137 2022-003
    Significant Deficiency
  • 7138 2022-003
    Significant Deficiency
  • 7139 2022-003
    Significant Deficiency
  • 7140 2022-003
    Significant Deficiency
  • 7141 2022-003
    Significant Deficiency
  • 7142 2022-003
    Significant Deficiency
  • 7143 2022-003
    Significant Deficiency
  • 7144 2022-003
    Significant Deficiency
  • 7145 2022-003
    Significant Deficiency
  • 7146 2022-003
    Significant Deficiency
  • 7147 2022-003
    Significant Deficiency
  • 7148 2022-003
    Significant Deficiency
  • 7149 2022-003
    Significant Deficiency
  • 7150 2022-003
    Significant Deficiency
  • 7151 2022-003
    Significant Deficiency
  • 7152 2022-003
    Significant Deficiency
  • 583547 2022-003
    Significant Deficiency
  • 583548 2022-003
    Significant Deficiency
  • 583549 2022-003
    Significant Deficiency
  • 583550 2022-003
    Significant Deficiency
  • 583551 2022-003
    Significant Deficiency
  • 583552 2022-003
    Significant Deficiency
  • 583553 2022-003
    Significant Deficiency
  • 583554 2022-003
    Significant Deficiency
  • 583555 2022-003
    Significant Deficiency
  • 583556 2022-003
    Significant Deficiency
  • 583557 2022-003
    Significant Deficiency
  • 583558 2022-003
    Significant Deficiency
  • 583559 2022-003
    Significant Deficiency
  • 583560 2022-003
    Significant Deficiency
  • 583561 2022-003
    Significant Deficiency
  • 583562 2022-003
    Significant Deficiency
  • 583563 2022-003
    Significant Deficiency
  • 583564 2022-003
    Significant Deficiency
  • 583565 2022-003
    Significant Deficiency
  • 583566 2022-003
    Significant Deficiency
  • 583567 2022-003
    Significant Deficiency
  • 583568 2022-003
    Significant Deficiency
  • 583569 2022-003
    Significant Deficiency
  • 583570 2022-003
    Significant Deficiency
  • 583571 2022-003
    Significant Deficiency
  • 583572 2022-003
    Significant Deficiency
  • 583573 2022-003
    Significant Deficiency
  • 583574 2022-003
    Significant Deficiency
  • 583575 2022-003
    Significant Deficiency
  • 583576 2022-003
    Significant Deficiency
  • 583577 2022-003
    Significant Deficiency
  • 583578 2022-003
    Significant Deficiency
  • 583579 2022-003
    Significant Deficiency
  • 583580 2022-003
    Significant Deficiency
  • 583581 2022-003
    Significant Deficiency
  • 583582 2022-003
    Significant Deficiency
  • 583583 2022-003
    Significant Deficiency
  • 583584 2022-003
    Significant Deficiency
  • 583585 2022-003
    Significant Deficiency
  • 583586 2022-003
    Significant Deficiency
  • 583587 2022-003
    Significant Deficiency
  • 583588 2022-003
    Significant Deficiency
  • 583589 2022-003
    Significant Deficiency
  • 583590 2022-003
    Significant Deficiency
  • 583591 2022-003
    Significant Deficiency
  • 583592 2022-003
    Significant Deficiency
  • 583593 2022-003
    Significant Deficiency
  • 583594 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.26M
93.297 Teenage Pregnancy Prevention Program $1.07M
94.006 Americorps $322,995
10.558 Child and Adult Care Food Program $309,889
17.258 Wia Adult Program $177,664
93.959 Block Grants for Prevention and Treatment of Substance Abuse $163,997
84.215 Fund for the Improvement of Education $157,527
93.558 Temporary Assistance for Needy Families $128,358
84.287 Twenty-First Century Community Learning Centers $101,647
14.218 Community Development Block Grants/entitlement Grants $100,018
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $77,915
93.268 Immunization Cooperative Agreements $72,364
17.261 Wia Pilots, Demonstrations, and Research Projects $71,691
10.559 Summer Food Service Program for Children $71,469
99.999 Mps Arts $53,589
99.999 Myesp $27,155
84.010 Title I Grants to Local Educational Agencies $8,464
16.726 Juvenile Mentoring Program $3,309