EIN: 237307508
UEI: FQ3GG59223B7
Audited by: Hinkle & Company, PC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 22, 2026. 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 22, 2027 (146 days from today).
What is a management decision? →FAC accepted this audit on June 13, 2025 — management decision was due December 13, 2025.
FAC accepted this audit on July 10, 2024 — management decision was due January 10, 2025.
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
Reference Number 2021-003 Questioned Costs: $16,950 Criteria or Specific Requirement ? Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Condition ? Evidence of approval of certain expense transactions was not maintained by management. Context ? For 23 out of 60 tested transactions, evidence of approval of certain expense transactions was not able to be provided. Cause ? Evidence of approval was not maintained due to internal procedures not being followed where either the check request form was missing a signature or invoices and other supporting documentation was not stamped with an approval stamp and initialed. Effect ? Not following documented procedures could lead to unauthorized expenditures that could impact the accuracy of financial statements and allow misappropriation of funds. The inability to maintain internal controls for some transactions may have resulted in undetected noncompliance. Recommendation ? We recommend that management review procedures and change as necessary to ensure all expenditures are approved and evidence is maintained to support the approvals. Views of Responsible Officials and Planned Corrective Actions ? Boys and Girls Clubs of Pueblo County understands and agrees with this finding. There has been turnover within the organization and policies are being reviewed and new procedures put in place as needed to ensure documentation of proper authorization and compliance.
Show full finding ▾Hide full finding ▴Reference Number 2021-003 Questioned Costs: $16,950 Criteria or Specific Requirement ? Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Condition ? Evidence of approval of certain expense transactions was not maintained by management. Context ? For 23 out of 60 tested transactions, evidence of approval of certain expense transactions was not able to be provided. Cause ? Evidence of approval was not maintained due to internal procedures not being followed where either the check request form was missing a signature or invoices and other supporting documentation was not stamped with an approval stamp and initialed. Effect ? Not following documented procedures could lead to unauthorized expenditures that could impact the accuracy of financial statements and allow misappropriation of funds. The inability to maintain internal controls for some transactions may have resulted in undetected noncompliance. Recommendation ? We recommend that management review procedures and change as necessary to ensure all expenditures are approved and evidence is maintained to support the approvals. Views of Responsible Officials and Planned Corrective Actions ? Boys and Girls Clubs of Pueblo County understands and agrees with this finding. There has been turnover within the organization and policies are being reviewed and new procedures put in place as needed to ensure documentation of proper authorization and compliance.
Reference Number: 2021-003 Criteria or Specific Requirement ? Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Condition ? Evidence of approval of certain expense transactions was not maintained by management. Cause ? Evidence of approval was not maintained due to internal procedures not being followed where either the check request form was missing a signature or invoices and other supporting documentation was not stamped with an approval stamp and initialed. Recommendation ? We recommend that management review procedures and change as necessary to ensure all expenditures are approved and evidence is maintained to support the approvals. Views of Responsible Officials and Planned Corrective Actions ? Boys and Girls Clubs of Pueblo County understands and agrees with this finding. There has been turnover within the organization and policies are being reviewed and new procedures put in place as needed to ensure documentation of proper authorization and compliance. Anticipated Date of Completion ? 01/09/2023 Action Taken ?Management has implemented additional procedures to ensure that authorization procedures are followed and documented. Person Responsible for Corrective Action Plan ? Tiffiny Larkins, Vice President of Finance
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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