FAC Explorer

Audit 26349

FY End
2022-06-30
Total Expended
$1.61M
Findings
4
Programs
7
Organization: Young Women's Christian Association of San Antonio (TX)
Year: 2022 Accepted: 2022-12-15
Auditor: Adkf PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31043 2022-003 Significant Deficiency - C
31044 2022-003 Significant Deficiency - C
607485 2022-003 Significant Deficiency - C
607486 2022-003 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $281,309 - 0
93.011 National Organizations of State and Local Officials $227,810 Yes 1
93.600 Head Start $195,733 - 0
93.498 Provider Relief Fund $113,054 - 0
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $100,000 - 0
93.879 Medical Library Assistance $37,296 - 0
93.310 Trans-Nih Research Support $24,996 - 0

Contacts

Name Title Type
HLJMJLPR67L9 Laura Garza Auditee
2104339922 Susan Valdez Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Young Womens Christian Association of San Antonio, Texas (Organization) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass-through entity identifying numbers are presented where available. All of the Organizations federal awards were in the form of cash assistance. The Organization had no federal funded insurance programs or loan guarantees during the year ended June 30, 2022.

Finding Details

Finding 2022-003
2022-003: Controls over Cash Management (Drawdowns) Program Title: National Organizations of State and Local Officials - Local Community Based Workforce to Increase COVID-19 Vaccine Access AL #: 93.011 Contract Grant Numbers: 6G32HS42695-01-03, 9U3SHS42189-01-01 Federal Award Years: July 31, 2021 through January 31, 2023 and pass-through grant through April 29, 2022 Federal Agency: Department of Health and Human Services Type of Finding: Significant Deficiency Criteria: 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: We noted that there is a lack of segregation of duties over cash management, specifically in the process of requesting cash drawdowns. Only one individual in the accounting department prepares, reviews, and submits the drawdown request. Effect or Potential Effect: The preparation, review and submission of the drawdown requests by only one individual of the accounting team poses a risk that errors will not be detected and corrected in a timely manner. Repeat Finding: No Recommendation: We recommend that all requests for reimbursements be reviewed by either the Grant Coordinator or Executive Director to ensure that the program is in compliance with cash management requirements, and ensure the accuracy of the information supporting the request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-003
2022-003: Controls over Cash Management (Drawdowns) Program Title: National Organizations of State and Local Officials - Local Community Based Workforce to Increase COVID-19 Vaccine Access AL #: 93.011 Contract Grant Numbers: 6G32HS42695-01-03, 9U3SHS42189-01-01 Federal Award Years: July 31, 2021 through January 31, 2023 and pass-through grant through April 29, 2022 Federal Agency: Department of Health and Human Services Type of Finding: Significant Deficiency Criteria: 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: We noted that there is a lack of segregation of duties over cash management, specifically in the process of requesting cash drawdowns. Only one individual in the accounting department prepares, reviews, and submits the drawdown request. Effect or Potential Effect: The preparation, review and submission of the drawdown requests by only one individual of the accounting team poses a risk that errors will not be detected and corrected in a timely manner. Repeat Finding: No Recommendation: We recommend that all requests for reimbursements be reviewed by either the Grant Coordinator or Executive Director to ensure that the program is in compliance with cash management requirements, and ensure the accuracy of the information supporting the request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-003
2022-003: Controls over Cash Management (Drawdowns) Program Title: National Organizations of State and Local Officials - Local Community Based Workforce to Increase COVID-19 Vaccine Access AL #: 93.011 Contract Grant Numbers: 6G32HS42695-01-03, 9U3SHS42189-01-01 Federal Award Years: July 31, 2021 through January 31, 2023 and pass-through grant through April 29, 2022 Federal Agency: Department of Health and Human Services Type of Finding: Significant Deficiency Criteria: 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: We noted that there is a lack of segregation of duties over cash management, specifically in the process of requesting cash drawdowns. Only one individual in the accounting department prepares, reviews, and submits the drawdown request. Effect or Potential Effect: The preparation, review and submission of the drawdown requests by only one individual of the accounting team poses a risk that errors will not be detected and corrected in a timely manner. Repeat Finding: No Recommendation: We recommend that all requests for reimbursements be reviewed by either the Grant Coordinator or Executive Director to ensure that the program is in compliance with cash management requirements, and ensure the accuracy of the information supporting the request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-003
2022-003: Controls over Cash Management (Drawdowns) Program Title: National Organizations of State and Local Officials - Local Community Based Workforce to Increase COVID-19 Vaccine Access AL #: 93.011 Contract Grant Numbers: 6G32HS42695-01-03, 9U3SHS42189-01-01 Federal Award Years: July 31, 2021 through January 31, 2023 and pass-through grant through April 29, 2022 Federal Agency: Department of Health and Human Services Type of Finding: Significant Deficiency Criteria: 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: We noted that there is a lack of segregation of duties over cash management, specifically in the process of requesting cash drawdowns. Only one individual in the accounting department prepares, reviews, and submits the drawdown request. Effect or Potential Effect: The preparation, review and submission of the drawdown requests by only one individual of the accounting team poses a risk that errors will not be detected and corrected in a timely manner. Repeat Finding: No Recommendation: We recommend that all requests for reimbursements be reviewed by either the Grant Coordinator or Executive Director to ensure that the program is in compliance with cash management requirements, and ensure the accuracy of the information supporting the request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.