FAC Explorer

Audit 308647

FY End
2023-12-31
Total Expended
$1.52M
Findings
2
Programs
3
Organization: Young Women's Christian Association of St. Paul and Affiliates (MN)
Year: 2023 Accepted: 2024-06-12
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400609 2023-002 Significant Deficiency - AB
977051 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $672,653 - 0
93.558 Temporary Assistance for Needy Families $617,470 Yes 1
14.267 Continuum of Care Program $232,353 - 0

Contacts

Name Title Type
MNTNJF7DJ8J5 Stephanie Kilian Auditee
6512650727 Hannah Horn Auditor
No contacts on file

Notes to SEFA

Title: Note 1 -        Basis of Presentation Accounting Policies: Expenditures reported in the consolidated schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Association has not elected to use the 10% de minimis cost rate. The accompanying consolidated schedule of expenditures of federal awards (the consolidated schedule) includes the federal award activity of Young Women’s Christian Association of St. Paul and Affiliates (the Association), under programs of the Federal Government for the year ended December 31, 2023. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the consolidated schedule presents only a selected portion of the operations of the Association, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Association.
Title: Note 2 -        Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the consolidated schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Association has not elected to use the 10% de minimis cost rate. Expenditures reported in the consolidated schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient.
Title: Note 3 -        Indirect Cost Rate Accounting Policies: Expenditures reported in the consolidated schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Association has not elected to use the 10% de minimis cost rate. The Association has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2023-002
Department of Health and Human Services Passed Through Ramsey County Minnesota Family Investment Program Adult Services (MFIP), Federal Financial Assistance Listing 93.558, Award #2301MNTANF, 2023 Temporary Assistance for Needy Families Activities Allowed or Unallowed, Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: For one employee tested, documentation was not maintained to support all hours charged to the TANF program. Cause: The Association has designed internal controls over this area; however, the controls were not properly documented. Effect: The condition may affect the Association’s ability to support compliance with allowable activities and costs requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 4 employees out of 15 were selected for testing, which accounted for $147,203 of $617,470 of federal program expenditures. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the procedures related to payroll allocations be reviewed with applicable program employees to ensure proper documentation and review is properly supported and the documentation is retained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-002
Department of Health and Human Services Passed Through Ramsey County Minnesota Family Investment Program Adult Services (MFIP), Federal Financial Assistance Listing 93.558, Award #2301MNTANF, 2023 Temporary Assistance for Needy Families Activities Allowed or Unallowed, Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: For one employee tested, documentation was not maintained to support all hours charged to the TANF program. Cause: The Association has designed internal controls over this area; however, the controls were not properly documented. Effect: The condition may affect the Association’s ability to support compliance with allowable activities and costs requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 4 employees out of 15 were selected for testing, which accounted for $147,203 of $617,470 of federal program expenditures. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the procedures related to payroll allocations be reviewed with applicable program employees to ensure proper documentation and review is properly supported and the documentation is retained. Views of Responsible Officials: Management agrees with the finding.