BOYS & GIRLS CLUB OF GREATER NASHUA, INC

EIN: 237058376

UEI: GSA_MIGRATION

Data as of August 22, 2026

BOYS & GIRLS CLUB OF GREATER NASHUA, INC1 audit years1 findings
1
Audit Years
1
Total Findings
0
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 15, 2022. 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 May 15, 2023 (1196 days ago).

What is a management decision? →
2021-002
Other

2021-002 Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All Federal Programs Type of Finding Compliance ? Other Matters Criteria or Specific Requirement OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant new requirements related to federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: ? Determination of allowable costs ? Employee travel ? Cash management ? Matching ? Procurement ? Reporting ? Subrecipient monitoring and management Condition and Context The Club has not formalized written policies and procedures related to federal awards as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as a result of this finding as there are no costs directly asso?ciated with this compliance requirement and this is a procedural requirement under the Uniform Guidance. Recommendation The Club should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management?s corrective action plan is included following the Schedule of Prior Year Findings.

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Full finding narrative

2021-002 Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All Federal Programs Type of Finding Compliance ? Other Matters Criteria or Specific Requirement OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant new requirements related to federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: ? Determination of allowable costs ? Employee travel ? Cash management ? Matching ? Procurement ? Reporting ? Subrecipient monitoring and management Condition and Context The Club has not formalized written policies and procedures related to federal awards as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as a result of this finding as there are no costs directly asso?ciated with this compliance requirement and this is a procedural requirement under the Uniform Guidance. Recommendation The Club should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management?s corrective action plan is included following the Schedule of Prior Year Findings.

Corrective Action Plan

THE CLUB HAS REVIEWED THE FINDING AND WILL IMPLEMENT POLICIES AND PROCEDURES WHICH WILL SPECIFICALLY ADDRESS THE REQUIREMENTS OF THE UNIFORM GUIDANCE. ONCE FORMALLY ADOPTED, THE POLICIES AND PROCEDURES WILL BE DISTRIBUTED TO STAFF THAT ARE INVOLVED WITH FEDERAL AWARDS, AND TRAINING WILL BE PROVIED.

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