Boys & Girls Club of Collier County, Inc.

2019-001 Cash Management Federal agency: Department of Agriculture Federal program: Child and Adult Care Food Program CFDA Number: 10.558 Pass-Through Agency: Florida Department of Education Award Period: 6/1/2018-5/31/219 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matter Criteria or specific requirement: Uniform Guidance 2 CFR 200.303 requires an entity establish and maintain effective internal controls over federal awards and provide reasonable assurance that federal funds are managed in a way that is compliant with federal statute, regulations, and the terms and conditions of the federal award. Condition: The internal control over the review of the monthly reimbursement packages failed. The monthly reimbursement requested payment for more than the actual number of meals served. Questioned costs: $96 Context: We tested a total of 5 out of the 10 monthly reimbursement packages. The error was noted in the February 2019 reimbursement package. A total of 8,499 meals were served per the daily meal count sheets, but there were a total of 8,528 meals submitted for reimbursement. Cause: The Organization failed to catch the error during the review and reconciliation of the daily meal count sheets to the monthly reimbursement package. Effect: The Organization submitted more meal reimbursement requests than were actually served. Recommendation: CLA recommends a more thorough review of the daily meal count sheets to the monthly reconciliation including a physical sign off on each daily county sheet and the monthly reimbursement package. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.

Official Response to the Audit of Boys & Girls Club of Collier County From CliftonLarsonAllen, LLP March 21, 2020 Finding: The monthly reimbursement requested payment for more than the actual number of meals served. Boys & Girls Club of Collier County Response: We agree with this finding of a discrepancy of 29 meals between the number of meals actually served and the number of meals in which reimbursement was requested for the month of February 2019. We have implemented procedures to implement a more stringent review and approval of the daily meal count sheets and the monthly reconciliations including physical sign offs on each prior to submission.