Audit 320619

FY End

2023-12-31

Total Expended

$4.48M

Findings

4

Programs

6

Organization: The Young Women's Christian Association of Canton Ohio (OH)

Year: 2023 Accepted: 2024-09-24

Auditor: Maloney + Novotny LLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
497960	2023-001	-	-	L
497961	2023-001	-	-	L
1074402	2023-001	-	-	L
1074403	2023-001	-	-	L

ALN	Program	Spent	Major	Findings
93.600	Head Start	$1.22M	Yes	1
14.231	Emergency Solutions Grant Program	$216,835	-	0
93.558	Temporary Assistance for Needy Families	$108,011	-	0
93.575	Child Care and Development Block Grant	$104,539	-	0
10.558	Child and Adult Care Food Program	$64,468	-	0
14.267	Continuum of Care Program	$44,506	-	0

Contacts

Name	Title	Type
LF7KHFHA5NA6	Shana Smith	Auditee
3304537644	Pam Lebold	Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited in reimbursement. De Minimis Rate Used: N Rate Explanation: The Young Women's Christian Association of Canton, Ohio and Subsidiary has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes federal grant activity of The Young Women's Christian Association of Canton, Ohio and Subsidiary under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the 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 YWCA.

Finding Details

Finding 2023-001

Finding 2023-001 Program: Department of Health and Human Services: CFDA 93.600 Head Start Cluster Criteria: The Head Start Cluster has financial and special reporting deadlines for the SF-425 and SF-429 forms. Condition: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not timely file the SF-425 and SF-429 forms. Repeat Finding from Prior Year: No Questioned Costs: None Context: Because of significant turnover in the accounting department, the SF-425 annual and semi-annual forms were not submitted by the required deadlines. In addition, the SF-429 forms were submitted late. Effect: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not meet the timeliness reporting compliance requirements for 2023. Cause: Due to turnover at The Young Women's Christian Association of Canton, Ohio and Subsidiary, the SF-425 and SF-429 forms were not filed timely. Recommendation: Complete and file the semiannual SF-425, annual SF-425, SF-429 and SF-429-A to conform with the reporting requirements and put in place controls to ensure future reporting is completed timely. Management Response: The Young Women's Christian Association of Canton, Ohio and Subsidiary agrees with the finding and will implement adequate checks and balances to ensure this oversight does not recur.

Finding 2023-001

Finding 2023-001 Program: Department of Health and Human Services: CFDA 93.600 Head Start Cluster Criteria: The Head Start Cluster has financial and special reporting deadlines for the SF-425 and SF-429 forms. Condition: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not timely file the SF-425 and SF-429 forms. Repeat Finding from Prior Year: No Questioned Costs: None Context: Because of significant turnover in the accounting department, the SF-425 annual and semi-annual forms were not submitted by the required deadlines. In addition, the SF-429 forms were submitted late. Effect: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not meet the timeliness reporting compliance requirements for 2023. Cause: Due to turnover at The Young Women's Christian Association of Canton, Ohio and Subsidiary, the SF-425 and SF-429 forms were not filed timely. Recommendation: Complete and file the semiannual SF-425, annual SF-425, SF-429 and SF-429-A to conform with the reporting requirements and put in place controls to ensure future reporting is completed timely. Management Response: The Young Women's Christian Association of Canton, Ohio and Subsidiary agrees with the finding and will implement adequate checks and balances to ensure this oversight does not recur.

Finding 2023-001

Finding 2023-001 Program: Department of Health and Human Services: CFDA 93.600 Head Start Cluster Criteria: The Head Start Cluster has financial and special reporting deadlines for the SF-425 and SF-429 forms. Condition: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not timely file the SF-425 and SF-429 forms. Repeat Finding from Prior Year: No Questioned Costs: None Context: Because of significant turnover in the accounting department, the SF-425 annual and semi-annual forms were not submitted by the required deadlines. In addition, the SF-429 forms were submitted late. Effect: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not meet the timeliness reporting compliance requirements for 2023. Cause: Due to turnover at The Young Women's Christian Association of Canton, Ohio and Subsidiary, the SF-425 and SF-429 forms were not filed timely. Recommendation: Complete and file the semiannual SF-425, annual SF-425, SF-429 and SF-429-A to conform with the reporting requirements and put in place controls to ensure future reporting is completed timely. Management Response: The Young Women's Christian Association of Canton, Ohio and Subsidiary agrees with the finding and will implement adequate checks and balances to ensure this oversight does not recur.

Finding 2023-001

Finding 2023-001 Program: Department of Health and Human Services: CFDA 93.600 Head Start Cluster Criteria: The Head Start Cluster has financial and special reporting deadlines for the SF-425 and SF-429 forms. Condition: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not timely file the SF-425 and SF-429 forms. Repeat Finding from Prior Year: No Questioned Costs: None Context: Because of significant turnover in the accounting department, the SF-425 annual and semi-annual forms were not submitted by the required deadlines. In addition, the SF-429 forms were submitted late. Effect: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not meet the timeliness reporting compliance requirements for 2023. Cause: Due to turnover at The Young Women's Christian Association of Canton, Ohio and Subsidiary, the SF-425 and SF-429 forms were not filed timely. Recommendation: Complete and file the semiannual SF-425, annual SF-425, SF-429 and SF-429-A to conform with the reporting requirements and put in place controls to ensure future reporting is completed timely. Management Response: The Young Women's Christian Association of Canton, Ohio and Subsidiary agrees with the finding and will implement adequate checks and balances to ensure this oversight does not recur.