Audit 315327

FY End
2023-12-31
Total Expended
$9.33M
Findings
2
Programs
7
Year: 2023 Accepted: 2024-07-17

Organization Exclusion Status:

Checking exclusion status...

Contacts

Name Title Type
HFUEA7SGQTB8 Jeff Johnson Auditee
3124198472 Moises Sanchez Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - NATURE OF ENTITY Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Y-USA and is presented on the accrual basis of accounting. The information in the schedule 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Y-USA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Y-USA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. The National Council of Young Men’s Christian Associations of the United States of America (“Y-USA”) is an Illinois not-for-profit organization with headquarters in Chicago, Illinois. The basic objectives of Y-USA are to serve as a means through which YMCAs can achieve their purposes and goals as a national movement, and to make available services that will enrich and strengthen YMCAs in carrying out their work. Federal Program Background Y-USA receives its federal funding from the U.S. Department of Health and Human Services, the Department of Labor (“DOL”), the Department of the Interior (“DOI”) and the Corporation for National and Community Service (“CNCS”). The funding from the Centers for Disease Control and Prevention (“CDC”) supports the following programs: Diabetes Prevention Program (“DPP”) and various capacity building programs including hypertension management. DPP is an evidence-based lifestyle change program in populations at high-risk for developing type 2 diabetes (African American; American Indian/Alaska Native; Hispanic/Latino, Low Social Economic Status; Women with a history of Gestational Diabetes). Hypertension management through the YMCA’s Blood Pressure Self-Monitoring program seeks to increase the number of effective and evidence-based hypertension control models, partnerships, and resources available to deliver the model. The overall goal of capacity building assistance is to ensure improvements in the public health infrastructure so that it is prepared for responding to both acute and chronic threats relating to the nation’s health such as emerging infections, disparities in health status, and increases in chronic disease and injury rates. Y-USA partnered with Trinity Health Corporation as a subrecipient of an award from the CDC. The primary goal is to collaborate to build a model to deliver the National Diabetes Prevention Program. This will include strategies to improve participant referral process, designing best practices around program delivery and participant support. The funding from DOL implements a Workforce Pathways for Youth Project (WPYP) for young people, ages 14-21, who are at greatest risk of becoming disconnected. The WPYP will provide the opportunity to learn skills, have experiences, and gain access to information necessary to gain employment and be successful through adulthood. The goal of the DOI partnership will be to engage individuals between 6 and 25 years of age in recreational, educational, volunteer service and employment opportunities in national park sites and affiliated areas. Accordingly, the partnership will develop a new generation of natural and cultural resource conservation stewards. Y-USA partnered with the National Association of Chronic Disease Directors (“NACDD”) as a subrecipient of an award from CNCS. The primary goal is for Y-USA to support NACDD in the recruitment, placement, and development of Public Health AmeriCorps Service Members. Y-USA partnered with Habitat for Humanity International, Inc as a subrecipient of an award from the CNCS. Habitat for Humanity, Catholic Charities USA, Y-USA and Interfaith America are leveraging their joint Team Up initiative to generate volunteer leaders on the issue of division and isolation.

Finding Details

Federal Agency: U.S. Department of the Interior (ALN 15.931) Award Year: 2023 Type of Finding: Compliance and Internal Control (Significant Deficiency)2023-001 Compliance Requirement: Federal Funding Accountability and Transparency Act (FFATA) Reporting Criteria: In accordance with 2 CFR 170 direct recipients of federal awards must report each subaward that equals or exceeds $30,000 in federal fundsawarded to a non-federal entity or federal agency. The reporting is required to be completed through the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the award or modification thereof is made. Condition/Context: During the year ending December 31, 2023 Y-USA awarded a total of 15 subawards that exceeded $30,000 to subrecipients. Refer to the table below for the results of our testing: Cause: The processes and control environment were not designed effectively to capture a modification to a subaward that causes the total subaward to equal or exceed $30,000. Effect or potential effect: Failure of the internal controls to capture subawards or modifications to subawards on a monthly basis to permit timely reporting to the FSRS will result in noncompliance with the FFATA reporting guidelines Questioned Costs: None identified. Repeat Finding: No Recommendations: We recommend that management strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe. Views of responsible officials: Management notes the details of this finding. Management will implement procedures to mitigate the outlined issues in our Corrective Action Plan.
Federal Agency: U.S. Department of the Interior (ALN 15.931) Award Year: 2023 Type of Finding: Compliance and Internal Control (Significant Deficiency)2023-001 Compliance Requirement: Federal Funding Accountability and Transparency Act (FFATA) Reporting Criteria: In accordance with 2 CFR 170 direct recipients of federal awards must report each subaward that equals or exceeds $30,000 in federal fundsawarded to a non-federal entity or federal agency. The reporting is required to be completed through the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the award or modification thereof is made. Condition/Context: During the year ending December 31, 2023 Y-USA awarded a total of 15 subawards that exceeded $30,000 to subrecipients. Refer to the table below for the results of our testing: Cause: The processes and control environment were not designed effectively to capture a modification to a subaward that causes the total subaward to equal or exceed $30,000. Effect or potential effect: Failure of the internal controls to capture subawards or modifications to subawards on a monthly basis to permit timely reporting to the FSRS will result in noncompliance with the FFATA reporting guidelines Questioned Costs: None identified. Repeat Finding: No Recommendations: We recommend that management strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe. Views of responsible officials: Management notes the details of this finding. Management will implement procedures to mitigate the outlined issues in our Corrective Action Plan.