EIN: 841674661
UEI: Q2RUNK3RXGG8
Audited by: Carr Riggs & Ingram
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2024. 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 March 30, 2025 (525 days ago).
What is a management decision? →FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
Supporting documentation for certain subrecipient invoices was not obtained and reviewed by the Organization. Cause: Lack of internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with subrecipient monitoring requirements. Questioned Costs: None. Context: For 5 of 5 subrecipient invoices selected for testing, the Organization did not obtain or review all required source documentation from subaward recipients. Identification as a Repeat Finding: 2021-001 Recommendation: We recommend the Organization enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: M. Subrecipient Monitoring - The Subgrantee shall ensure its monitoring methods provide reasonable assurance that the subrecipient used the subaward for authorized purposes in compliance with federal statutes, regulations, and the terms and conditions of the subaward. Condition: Supporting documentation for certain subrecipient invoices was not obtained and reviewed by the Organization. Cause: Lack of internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with subrecipient monitoring requirements. Questioned Costs: None. Context: For 5 of 5 subrecipient invoices selected for testing, the Organization did not obtain or review all required source documentation from subaward recipients. Identification as a Repeat Finding: 2021-001 Recommendation: We recommend the Organization enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed.
Individuals Responsible for Corrective Action Plan: Corey Crownhart, BGCA ID ? Alliance Director Corrective Action: The Alliance Director has drafted and recommended the Board of Directors for the Idaho Alliance of Boys & Girls Clubs to adopt a Subrecipient Monitoring Policy. This policy would include: 1) Assessing risk associated with each sub-recipient based on factors such as financial stability, program complexity, and past performance, 2) Developing a monitoring plan for each sub-recipient, outlining the scope, frequency, and objectives of monitoring activities, 3) Clarifying to sub-recipients the records to be maintained and submitted as part of monitoring activities, and 4) Codifying the responsibilities of the Alliance to report monitoring findings to the sub-recipient and Board of Directors. The Subrecipient Monitoring Policy will be reviewed at the next Alliance Board Meeting scheduled for November 9th, 2023. Anticipated Completion Date: January 1, 2024
2021-001
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
The Alliance is not in compliance with certain subrecipient monitoring conditions as required. Subrecipient invoices not obtained and reviewed by the alliance for required timeframe. Cause: Insufficient internal controls and administrative oversight with respect to subrecipient monitoring requirements. Effect or Potential Effect: The Alliance was not in compliance with M. Subrecipient monitoring requirements. Questioned Costs: None. Context: 4 of 4 subrecipient invoices selected for testing, the Alliance did not obtain or review source documentation from subaward recipients. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend the Alliance enhance its procedures and internal controls over subrecipient monitoring to ensure invoices are properly substantiated.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): M. Subrecipient Monitoring- The Subgrantee shall ensure information provided in the reports aligns with invoices submitted during the reporting timeframe. Condition: The Alliance is not in compliance with certain subrecipient monitoring conditions as required. Subrecipient invoices not obtained and reviewed by the alliance for required timeframe. Cause: Insufficient internal controls and administrative oversight with respect to subrecipient monitoring requirements. Effect or Potential Effect: The Alliance was not in compliance with M. Subrecipient monitoring requirements. Questioned Costs: None. Context: 4 of 4 subrecipient invoices selected for testing, the Alliance did not obtain or review source documentation from subaward recipients. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend the Alliance enhance its procedures and internal controls over subrecipient monitoring to ensure invoices are properly substantiated.
Name of Responsible Individual(s): Corey Crownhart, Alliance Director Corrective Action: The Alliance will update its policies and procedures over subrecipient monitoring requirements by agreeing source documentation to billing records in accordance with federal regulations as well as the grant agreements. Anticipated Completion Date: December 31, 2022
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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