EIN: 311704802
UEI: GVPZB5LWJZ46
Audited by: Warren Averett, LLC
Oversight agency: 84 [Department of Education]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 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 August 25, 2026 (6 days ago).
What is a management decision? →During our audit of the financial statements for the fiscal year ending December 31, 2024, we identified that the Schedule of Expenditures of Federal Awards (SEFA) was not prepared in accordance with the requirements set forth by the Uniform Guidance (2 CFR Part 200) and was incomplete. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: As a result of the incorrect preparation, the SEFA did not accurately reflect the federal awards expended during the fiscal year. This could potentially lead to noncompliance with Federal requirements and affect the accuracy of the financial statements. Recommendation: We recommend that the entity implement the following corrective actions: Provide training to the staff responsible for preparing the SEFA to ensure they understand the requirements of the Uniform Guidance. Establish a review process to verify the accuracy and completeness of the SEFA before submission. Utilize a checklist or other tools to ensure all required information is included in the SEFA. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
Show full finding ▾Hide full finding ▴Understated SEFA (Material Weakness) Program Information: All programs Criteria: L. Reporting- The auditee must prepare a schedule of expenditures of Federal awards (the “SEFA”) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for determining Federal awards expended. Condition: During our audit of the financial statements for the fiscal year ending December 31, 2024, we identified that the Schedule of Expenditures of Federal Awards (SEFA) was not prepared in accordance with the requirements set forth by the Uniform Guidance (2 CFR Part 200) and was incomplete. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: As a result of the incorrect preparation, the SEFA did not accurately reflect the federal awards expended during the fiscal year. This could potentially lead to noncompliance with Federal requirements and affect the accuracy of the financial statements. Recommendation: We recommend that the entity implement the following corrective actions: Provide training to the staff responsible for preparing the SEFA to ensure they understand the requirements of the Uniform Guidance. Establish a review process to verify the accuracy and completeness of the SEFA before submission. Utilize a checklist or other tools to ensure all required information is included in the SEFA. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
Understated SEFA (Material Weakness) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) Corrective Action: Management will enhance controls over the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA) to ensure completeness and accuracy in accordance with Uniform Guidance (2 CFR Part 200). Corrective actions include: - Establishing a formal secondary review and approval process by management prior to submission to the auditors. - Maintaining detailed supporting schedules that reconcile the SEFA to the general ledger and grant documentation. Anticipated Completion Date: June 30, 2026
2023-001
The Organization did not file its single audit report by the required deadline. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
Show full finding ▾Hide full finding ▴Late Reporting (Significant Deficiency) Program Information: All programs Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the nonfederal entity's fiscal year in federal and state awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Ohio Alliance of Boys & Girls Clubs, Inc. and Boys & Girls Clubs in Ohio, Inc. Schedule of Findings and Questioned Costs For the Year Ended December 31, 2024 34 Condition: The Organization did not file its single audit report by the required deadline. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
Late Reporting (Significant Deficiency) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) in partnership with Ohio Alliance staff Corrective Action: Management will implement procedures to ensure timely completion and submission of future single audits in compliance with Uniform Guidance reporting deadlines. Corrective actions include: - Developing a formal annual audit timeline with clearly defined internal deadlines for financial statement preparation, SEFA completion, auditor fieldwork, and submission to the Federal Audit Clearinghouse. - Assigning responsibility for monitoring audit progress and compliance deadlines to designated management personnel. - Holding periodic status meetings with auditors to proactively address issues that could delay completion. Anticipated Completion Date: June 30, 2026
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
FAC accepted this audit on May 17, 2022 — management decision was due November 17, 2022.
FAC accepted this audit on April 18, 2021 — management decision was due October 18, 2021.
FAC accepted this audit on July 14, 2019 — management decision was due January 14, 2020.
GSA_MIGRATION
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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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