Audit 14119

Finding: 2023-001 Significant Deficiency Allowable Costs Criteria: YWCA of Western Massachusetts Inc. is required to be in compliance with the requirements of allowable services and costs under the Uniform Guidance, and to maintain an adequate system of internal control over compliance. Expenses being charged under the grant must meet the specific requirements of the grant and be properly approved by management. Condition: After one year and two grant cycles had been completed, a Program Specialist from the Department of Public Health, Division of Sexual and Domestic Violence Prevention & Services (hereinafter DPH), notified the YWCA of an anomaly in its spending of its Emergency Rental Assistance Program (hereinafter ERAP). As a result, the YWCA commenced a comprehensive review of every funding request related to this grant and found that $29,797.00 had been stolen. This theft occurred when a supervisory employee, who was in charge of the YWCA's ERAP grant, stole funds to benefit herself as well as family members. The intended recipients of ERAP funds were survivors of domestic violence, sexual abuse and human trafficking. The former supervisor promoted her half-sister to the position of ERAP Specialist. In this role, the half-sister should have helped process ERAP requests and acted as the internal check to ensure grant compliance. Both individuals had failed to disclose to anyone in a leadership position at the YWCA that they were half-sisters. A third employee and friend of both sisters, joined the conspiracy. All three stole ERAP funds to benefit themselves and their family members or friends. Due to DPH mandates, all personally identifiable information (such as name, address, social security number) was expunged on every ERAP request to avoid potentially revealing the address of survivors. The YWCA implemented this DPH anonymity mandate, which all three former YWCA employees exploited to commit their crimes.Questioned Costs: $29,797 Effect: Theft and misappropriation.

Finding: 2023-001 Significant Deficiency Allowable Costs Criteria: YWCA of Western Massachusetts Inc. is required to be in compliance with the requirements of allowable services and costs under the Uniform Guidance, and to maintain an adequate system of internal control over compliance. Expenses being charged under the grant must meet the specific requirements of the grant and be properly approved by management. Condition: After one year and two grant cycles had been completed, a Program Specialist from the Department of Public Health, Division of Sexual and Domestic Violence Prevention & Services (hereinafter DPH), notified the YWCA of an anomaly in its spending of its Emergency Rental Assistance Program (hereinafter ERAP). As a result, the YWCA commenced a comprehensive review of every funding request related to this grant and found that $29,797.00 had been stolen. This theft occurred when a supervisory employee, who was in charge of the YWCA's ERAP grant, stole funds to benefit herself as well as family members. The intended recipients of ERAP funds were survivors of domestic violence, sexual abuse and human trafficking. The former supervisor promoted her half-sister to the position of ERAP Specialist. In this role, the half-sister should have helped process ERAP requests and acted as the internal check to ensure grant compliance. Both individuals had failed to disclose to anyone in a leadership position at the YWCA that they were half-sisters. A third employee and friend of both sisters, joined the conspiracy. All three stole ERAP funds to benefit themselves and their family members or friends. Due to DPH mandates, all personally identifiable information (such as name, address, social security number) was expunged on every ERAP request to avoid potentially revealing the address of survivors. The YWCA implemented this DPH anonymity mandate, which all three former YWCA employees exploited to commit their crimes.Questioned Costs: $29,797 Effect: Theft and misappropriation.