EIN: 236003045
UEI: D5YAFL9XJ7C3
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 23, 2025 (582 days ago).
What is a management decision? →During the audit, it was noted that 1 of the 9 files selected for testing in the TANF program did not have sufficient evidence to demonstrate it was reviewed. There were no instances of noncompliance with the eligibility requirements related to the files selected. Cause: The County does not have adequate controls in place to ensure proper review of TANF eligibility determination. Effect: Internal controls over eligibility review for TANF were not properly implemented. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: We recommend that the County develop and adhere to an internal control process for reviewing its TANF eligibility files. Management's Response: The County agrees with this finding. BCCYF does have a policy and procedure in place in regards to reviewing TANF on a quarterly basis. In regards to the finding that had not been reviewed, it was done in error due to eligiblity dates being expired. A tracking system using QuickBooks and Excel will be used to ensure that all redeterminations and reviews are completed prior to TANF submission.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the federal award. Condition: During the audit, it was noted that 1 of the 9 files selected for testing in the TANF program did not have sufficient evidence to demonstrate it was reviewed. There were no instances of noncompliance with the eligibility requirements related to the files selected. Cause: The County does not have adequate controls in place to ensure proper review of TANF eligibility determination. Effect: Internal controls over eligibility review for TANF were not properly implemented. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: We recommend that the County develop and adhere to an internal control process for reviewing its TANF eligibility files. Management's Response: The County agrees with this finding. BCCYF does have a policy and procedure in place in regards to reviewing TANF on a quarterly basis. In regards to the finding that had not been reviewed, it was done in error due to eligiblity dates being expired. A tracking system using QuickBooks and Excel will be used to ensure that all redeterminations and reviews are completed prior to TANF submission.
BCCYF Program and Fiscal departments have updated the policy and procedure to adequately track yearly reviews for TANF eligible files. The fiscal department will track dates in QuickBooks. This will be used as a tickler system for notifying the fiscal department that a redetermination and review must be completed. Prior to reporting of TANF, this tracking system will be used to ensure that all redeterminations and reviews are completed prior to submission. Timetable for Implementation: Implementation of the TANF policy and procedure will take effect FY 24/25 Quarter 1. Monitoring to Be Performed: A report will be saved in Excel of all TANF determinations/redeterminations and reviews per quarter. Name of Person(s) with Title and Scope of Responsibility: Name: Mindy Hostetler Title: Fiscal Officer. Corrective Action - Approved by: Tiffany Treese Position: Administrator Date: June 28, 2024.
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
CONDITION - THERE WAS A SUBSTANTIAL ACCOUNTS RECEIVABLE DUE FROM THE FEDERAL AND STATE GOVERNMENTS THAT WAS NOT INVOICED UNTIL SEVERAL MONTHS AFTER THE COUNTY YEAR END OF DECEMBER 31, 2021. THIS DELAY IN BILLING THE ACCOUNTS RECEIVABLE CAUSED A SUBSTANTIAL FINANCIAL HARDSHIP ON THE COUNTY AND A SUBSTANTIAL DELAY IN THE COMPLETION OF THE ANNUAL AUDIT. CRITERIA - IT IS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES TO BILL AND RECORD ALL ACCOUNTS RECEIVABLE IN A TIMELY BASIS. CAUSE - THERE WAS A CHANGE IN COUNTY PERSONNEL WHICH CAUSED A LEARNING CURVE ISSUE AND A SUBSTANTIAL DELAY IN THE BILLING OF A SUBSTANTIAL ACCOUNTS RECEIVABLE DUE FROM THE FEDERAL AND STATE GOVERNMENTS. EFFECT - THERE WAS A SUBSTANTIAL UNDERSTATEMENT OF ACCOUNTS RECEIVABLE RECORDED IN THE GENERAL FUND WHICH CAUSED A SUBSTANTIAL UNDERSTATEMENT OF REVENUE DUE FROM THE FEDERAL AND STATE GOVERNMENTS IN THE GENERAL FUND AT DECEMBER 31, 2021. RECOMMENDATION - WE RECOMMEND THAT ALL FUTURE BILLINGS TO THE FEDERAL AND STATE GOVERNMENTS FOR CHILDREN & YOUTH RELATED SERVICES BE PREPARED AND SUBMITTED ON A TIMELY BASIS.
Show full finding ▾Hide full finding ▴CONDITION - THERE WAS A SUBSTANTIAL ACCOUNTS RECEIVABLE DUE FROM THE FEDERAL AND STATE GOVERNMENTS THAT WAS NOT INVOICED UNTIL SEVERAL MONTHS AFTER THE COUNTY YEAR END OF DECEMBER 31, 2021. THIS DELAY IN BILLING THE ACCOUNTS RECEIVABLE CAUSED A SUBSTANTIAL FINANCIAL HARDSHIP ON THE COUNTY AND A SUBSTANTIAL DELAY IN THE COMPLETION OF THE ANNUAL AUDIT. CRITERIA - IT IS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES TO BILL AND RECORD ALL ACCOUNTS RECEIVABLE IN A TIMELY BASIS. CAUSE - THERE WAS A CHANGE IN COUNTY PERSONNEL WHICH CAUSED A LEARNING CURVE ISSUE AND A SUBSTANTIAL DELAY IN THE BILLING OF A SUBSTANTIAL ACCOUNTS RECEIVABLE DUE FROM THE FEDERAL AND STATE GOVERNMENTS. EFFECT - THERE WAS A SUBSTANTIAL UNDERSTATEMENT OF ACCOUNTS RECEIVABLE RECORDED IN THE GENERAL FUND WHICH CAUSED A SUBSTANTIAL UNDERSTATEMENT OF REVENUE DUE FROM THE FEDERAL AND STATE GOVERNMENTS IN THE GENERAL FUND AT DECEMBER 31, 2021. RECOMMENDATION - WE RECOMMEND THAT ALL FUTURE BILLINGS TO THE FEDERAL AND STATE GOVERNMENTS FOR CHILDREN & YOUTH RELATED SERVICES BE PREPARED AND SUBMITTED ON A TIMELY BASIS.
MANAGEMENT'S POSITION - AGREE. CORRECTIVE ACTION TAKEN OR TO BE TAKEN - THE CHILDREN AND YOUTH DEPARTMENT WILL MAKE EVERY EFFORT TO SUBMIT ALL BILLINGS TO FEDERAL AND STATE GOVERNMENTS IN A TIMELY MANNER FOR REIMBURSEMENT OF CURRENT EXPENDITURES. OUR GOAL IS TO SUBMIT BILLINGS BY THE 45TH DAY AFTER QUARTER END. TIMETABLE FOR IMPLEMENTATION - CURRENTLY, BILLINGS HAVE BEEN COMPLETED THROUGH DECEMBER 31, 2021. WE PLAN TO HAVE OUR QUARTERLY BILLING PROCESS IMPLEMENTED BY OCTOBER 1, 2022. MONITORING TO BE PERFORMED - DIRECTOR OF CHILDREN AND YOUTH AND CHILDREN AND YOUTH FISCAL OFFICER. PERSON TITLE AND SCOPE OF RESPOSIBILITY - DIRECTOR OF CHILDREN AND YOUTH
2020-003
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.
Department Children & Youth Condition There was a substantial accounts receivable due from the federal and state governments that was not invoiced until several months after the County year end of December 31, 2020. This delay in billing the accounts receivable caused a substantial financial hardship on the County and a substantial delay in the completion of the annual audit. Criteria It is required by generally accepted accounting principles to bill and record all acounts receivable in a timely manner. Cause There was a change in County personnel which caused a learning curve issue and a substantial delay in the billing of a substantial accounts receivable due from the federal and state governments. Effect There was a substantial understatement of accounts receivable recorded in the general fund which caused a substantial understatement of revenue due from the federal and state governments in the general fund at December 31, 2020. Recommendation We recommend that all future billings to the federal and state governments for Children & Youth related services be prepared and submitted on a timely basis.
Show full finding ▾Hide full finding ▴Department Children & Youth Condition There was a substantial accounts receivable due from the federal and state governments that was not invoiced until several months after the County year end of December 31, 2020. This delay in billing the accounts receivable caused a substantial financial hardship on the County and a substantial delay in the completion of the annual audit. Criteria It is required by generally accepted accounting principles to bill and record all acounts receivable in a timely manner. Cause There was a change in County personnel which caused a learning curve issue and a substantial delay in the billing of a substantial accounts receivable due from the federal and state governments. Effect There was a substantial understatement of accounts receivable recorded in the general fund which caused a substantial understatement of revenue due from the federal and state governments in the general fund at December 31, 2020. Recommendation We recommend that all future billings to the federal and state governments for Children & Youth related services be prepared and submitted on a timely basis.
Corrective Action Plan Management?s Position (agree or disagree with explanation): Agreed Corrective Action Taken or To Be Taken: The Children and Youth Department will make every effort to submit all billings to federal and state governments in a timely manner for reimbursement of current expenditures. Our goal is to submit billings by the 30th day after quarter end. Timetable for Implementation: Currently, billings have been completed through June 30, 2021. We plan to have our quarterly billing processes implemented by December 31, 2021. Monitoring to Be Performed: Director of Children & Youth and Children & Youth Fiscal Officer Person(s) Title and Scope of Responsibility: Title: Director of Children & Youth
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on July 1, 2018 — management decision was due January 1, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 24, 2017 — management decision was due January 24, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
2015-035
GSA_MIGRATION
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GSA_MIGRATION
2015-039
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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