EIN: 364184937
UEI: JF7WKSE16341
Audited by: Lauterbach & Amen LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 25, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on April 15, 2025 — management decision was due October 15, 2025.
During audit fieldwork, it was noted that the employee time cards are not approved by Department Heads. Criteria: Management is responsible for ensuring that the Club complies with all grant requirements including accurate timekeeping. Cause: The Club’s internal control procedures were not followed consistently. Effect: Grant expenditures could be misstated if hours are paid out with the supervisor’s review and approval. Recommendation: We recommend that better internal controls be exercised if the Department Head approves and signs all time cards prior to payroll processing. Corrective Action Plan: The Club will review the monitoring procedures to ensure consistent approval of employee timecards.
Show full finding ▾Hide full finding ▴Condition: During audit fieldwork, it was noted that the employee time cards are not approved by Department Heads. Criteria: Management is responsible for ensuring that the Club complies with all grant requirements including accurate timekeeping. Cause: The Club’s internal control procedures were not followed consistently. Effect: Grant expenditures could be misstated if hours are paid out with the supervisor’s review and approval. Recommendation: We recommend that better internal controls be exercised if the Department Head approves and signs all time cards prior to payroll processing. Corrective Action Plan: The Club will review the monitoring procedures to ensure consistent approval of employee timecards.
Condition: During audit fieldwork, it was noted that the employee time cards are not approved by Department Heads. Plan: The Club will review the monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: Fiscal Year 2025 Name of Contact Person: Jennifer Wolfe, Director of Finance Management Response: The Club will continue to evaluate the monitoring procedures to ensure the review and approval of electronic timecards is completed consistently.
2023-001
FAC accepted this audit on May 31, 2024 — management decision was due December 1, 2024.
During the audit it was noted that, in a few instances, employee timecards were missing supervisor approval. Questioned Costs: None Context: In a few instances, the review and approval of hours worked by a supervisor was not recorded on the electronic timecards. Effect: Grant expenditures could be misstated if hours are being paid out without a supervisor’s approval. Cause: The Club’s internal control procedures were not followed consistently. Recommendation: The Club should monitor consistently the approval of timecards for hourly employees. Management’s response: The Club will review their monitoring procedures to ensure consistent approval of employee timecards.
Show full finding ▾Hide full finding ▴FINDING NUMBER: 2023-001 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that, in a few instances, employee timecards were missing supervisor approval. Questioned Costs: None Context: In a few instances, the review and approval of hours worked by a supervisor was not recorded on the electronic timecards. Effect: Grant expenditures could be misstated if hours are being paid out without a supervisor’s approval. Cause: The Club’s internal control procedures were not followed consistently. Recommendation: The Club should monitor consistently the approval of timecards for hourly employees. Management’s response: The Club will review their monitoring procedures to ensure consistent approval of employee timecards.
Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford, CEO Management Response: Since the audit, we have evaluated our monitoring procedures to make sure that the review/approval on electronic timecards is done consistently.
FAC accepted this audit on June 13, 2023 — management decision was due December 13, 2023.
During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck and the percentage allocation.
Show full finding ▾Hide full finding ▴During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck and the percentage allocation.
The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.
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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