EIN: 436072065
UEI: J46VLWSHL2X3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 8, 2021. 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 8, 2022, which was (1685 days ago).
What is a management decision? →2020-001?Error in Schedule of Expenditures of Federal Awards (SEFA)?Significant Deficiency U.S Department of Elementary and Secondary Education Twenty-First Century Community Learning Centers (Federal Assistance Listing Number: 84.287) Passed through from the Missouri Department of Elementary & Secondary Education?Clifford and Tolbert locations Federal Award Year: 2019?2020 Criteria: The Uniform Guidance requires the Clubs to prepare a SEFA for the period covered by the auditee?s financial statements that includes certain required elements, including total federal awards expended for each individual federal program. Condition: The Clubs excluded federal expenditures in the original SEFA provided to us for the year ended December 31, 2019. Approximately $31,221 of federal expenditures were not reported by management and should have been reported on the SEFA for the year ended December 31, 2019. As a result, the $31,221 has been included on the SEFA for the year ended December 31, 2020. Cause: Personnel preparing the SEFA inappropriately excluded all funds received for this grant from the SEFA. There was a lack of proper communication between the department managing the grant and the finance department on how to properly classify and report the expenditures. Effect or potential effect: There was a significant misstatement of the original SEFA for the year ended December 31, 2019, as federal expenditures reported were understated by $31,221. Questioned costs: No questioned costs identified. Repeat finding: Finding 2019-001 was a similar finding. The funds noted in finding 2019-001 were improperly included on the SEFA and the fund noted in 2020-001 were improperly excluded from the SEFA. Recommendation: We recommend management perform a thorough review of the SEFA to verify it properly includes all expenditures of federal grant programs.
Corrective Actions Taken or Planned: Management will review expenditures to ensure that all federal expenditures are reported on the SEFA. Roger McCoy, Chief Administrative Officer, will be the responsible official, and the anticipated completion date will be June 2021.
2019-001
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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