Mississippi Alliance of Boys & Girls Club, Inc.Non-Profit

FINDING 2024-001 (Noncompliance, Significant Deficiency) Program Information: ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: L. Reporting - The non-Federal entity must submit financial reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The terms and conditions of the award agreement require monthly financial reports to be submitted ten (10) calendar days after the close of each month. Condition/Context: During our review, we tested three monthly reports and noted that three reports were not submitted by the required deadline. The Alliance was not in compliance with reporting requirements as specified in the MS Department of Human Services subgrant agreement. Cause: Administrative oversight with respect to reporting requirements. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the MS Department of Human Services subgrant agreement. Identification as a Repeat Finding: There was a similar finding identified in the prior year. Recommendation: We recommend that the Alliance enhance its procedures and internal controls over reporting to meet required deadlines. Views of Responsible Officials: Management is in agreement with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.

Program Information: ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: L. Reporting - The non-Federal entity must submit financial reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The terms and conditions of the award agreement required monthly financial reports to be submitted ten (10) calendar days after the close of each month. Condition/Context: During our review, we tested 3 monthly reports and noted that 2 reports were not submitted by the required deadline. The Alliance was not in compliance with reporting requirements as specified in the MS Department of Human Services subgrant agreement. Cause: Administrative oversight with respect to reporting requirements. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the MS Department of Human Services subgrant agreement. Identification as a Repeat Finding: There was a similar finding identified in a prior year. Recommendation: We recommend that the Alliance enhance its procedures and internal controls over reporting to meet required deadlines. Views of Responsible Officials: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.

Program Information: ALN #93.235 Title V State Sexual Risk Avoidance Education Program; ALN #93.558 Temporary Assistance for Needy Families (TANF) 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 non-federal entity's fiscal year in federal 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. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance 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 Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more straight forward internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.

FINDING 2022-002 Program Information: Title V State Sexual Risk Avoidance Education Program (ALN #93.235) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - The non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The terms and conditions of the award agreement required monthly, quarterly, semi-annual, and annual reporting. Condition: The Alliance was not in compliance with quarterly performance reporting requirements as specified in the MS Department of Human Services subgrant agreement. Cause: Administrative oversight with respect to reporting requirements. Effect or Potential Effect: The Alliance was not in compliance with reporting requirements. Questioned Costs: None. Context: For 3 out of 4 quarterly reports selected for testing, the report was not submitted by the quarterly performance reporting deadline. Identification as a Repeat Finding: 2021-001 Recommendation: We recommend that the Alliance enhance its procedures and internal controls over reporting to meet required deadlines. Views of Responsible Officials and Planned Corrective Actions: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.

FINDING 2021-001 Identification of the Federal Program: Temporary Assistance for Needy Families (Assistance Listing 93.558) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): Award recipient is to comply with grant specific reporting requirements based on the terms and conditions of the award agreement. Condition: The Alliance is not in compliance with financial reporting conditions as required. Certain monthly financial reports were not submitted in a timely manner. Cause: Insufficient internal controls and administrative oversight with respect to reporting requirements. Effect or Potential Effect: The Alliance was not in compliance with reporting requirements. Questioned Costs: None. Context: 2 of 2 monthly financial reports selected for testing were not submitted timely to the respective awarding agency. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the Alliance enhance its procedures and internal controls over program reporting requirements to ensure all reports are reviewed and submitted within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Our plan is as follows: ? By the 5th of each month all subgrantee Club organizations will be required to submit responsive attendance data for the preceding month to the MS Alliance. ? Alliance staff will collate all attendance data and submit timely documentation to MDHS in addition to the required programmatic, financial, and other reporting information. ? The MS Alliance has hired an additional staff member (LaKenya Evans) whose role as the MS Alliance?s Finance & Grants Compliance Coordinator, is to ensure adequate monitoring of policies and procedures and administrative oversight with respect to reporting requirements. All in accordance with both federal regulations as well as any grant agreements. ? Moving forward, reimbursement requests will be submitted in a timely manner.