FAC Explorer

Audit 297416

FY End
2023-03-31
Total Expended
$4.14M
Findings
2
Programs
4
Organization: YWCA of Greater Baton Rouge (LA)
Year: 2023 Accepted: 2024-03-25
Auditor: Luther Speight & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384281 2023-003 - - L
960723 2023-003 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $3.87M Yes 1
10.558 Child and Adult Care Food Program $162,229 - 0
14.231 Emergency Solutions Grant Program $89,062 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $22,600 - 0

Contacts

Name Title Type
ZF6SLMK5CDE6 Dianna Payton Auditee
2253830681 Luther Speight Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 - LOAN AND LOAN GURANTEES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presetned as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the de minimis cost rate. The Organization did not expend federal awards related to loans or loan gurantees during the year ended March 31, 2023. The Organization had no loans outstanding at the year ended March 31, 2023.
Title: NOTE 4 - FEDERALLY FUNDED INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presetned as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the de minimis cost rate. The Organization has no federally funded insurance.
Title: NOTE 5 - NONCASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presetned as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the de minimis cost rate. The Organization did not receive dfederal noncash assistance for the year ended March 31, 2023.

Finding Details

Finding 2023-003
CRITERIA: 2 CFR requires that non-federal entities that expend $750,000 or more in a year in federal awards must submit ttheir audited annual financial reports and the data collection form to the Federal Auidt Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Organization did not remit the annual audited financail statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Organization did not engage its independent auditor on a timely basis. EFFECT: Late submission causes the Organization to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: Unknown RECOMMENDATION: The Organization should implement policies and procedures to ensure the timely filing of any and all required reports. RESPONSE: See Management's Corrective Action Plan on page 31.
Finding 2023-003
CRITERIA: 2 CFR requires that non-federal entities that expend $750,000 or more in a year in federal awards must submit ttheir audited annual financial reports and the data collection form to the Federal Auidt Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Organization did not remit the annual audited financail statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Organization did not engage its independent auditor on a timely basis. EFFECT: Late submission causes the Organization to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: Unknown RECOMMENDATION: The Organization should implement policies and procedures to ensure the timely filing of any and all required reports. RESPONSE: See Management's Corrective Action Plan on page 31.