Audit 32656

Finding 2022-004 Prior Year Finding Number: N/A Type of Finding: Internal Control over Compliance Severity of Deficiency: Material Weakness Federal Agency: U.S. Department of Health and Human Services ALN#: 93.592 ? Family Violence Prevention and Services/Discretionary Type of Compliance Requirement ? Criteria: Allowable Costs ? 2CFR ?200.303 Internal Controls Criteria or specific requirement: The YWCA is expected to implement and maintain a system of internal controls to ensure compliance to the Federal grants allowable activities and costs as indicated withing Uniform Guidance from the following excerpts: ?200.303 Internal Controls states, The non-Federal entity must: (a) 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing of internal control over compliance we identified four instances where the supporting documentation for a federal expenditure could not be located in order to substantiate the expenditure. In addition, there were five instances identified in the testing where there was no approval for the expenditure that was reimbursed for the federal award. Cause: The underlying cause of the above condition was related to insufficient implementation of internal controls over cash disbursements. Effect: Expenditures that were reimbursed with Federal award funding may not have been allowable per the grant guidelines. Questioned Costs: No reportable questioned costs related to this finding. Recommendation: We recommend the Young Women?s Christian Association of Pueblo implement procedures that will ensure proper documentation needed to support expenditures is retained for the required time period, and that all documentation is approved by the appropriate individual before reimbursement. Views of responsible officials and planned corrective actions: We agree with the above finding and have implemented an appropriate corrective action plan.

Finding 2022-004 Prior Year Finding Number: N/A Type of Finding: Internal Control over Compliance Severity of Deficiency: Material Weakness Federal Agency: U.S. Department of Health and Human Services ALN#: 93.592 ? Family Violence Prevention and Services/Discretionary Type of Compliance Requirement ? Criteria: Allowable Costs ? 2CFR ?200.303 Internal Controls Criteria or specific requirement: The YWCA is expected to implement and maintain a system of internal controls to ensure compliance to the Federal grants allowable activities and costs as indicated withing Uniform Guidance from the following excerpts: ?200.303 Internal Controls states, The non-Federal entity must: (a) 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing of internal control over compliance we identified four instances where the supporting documentation for a federal expenditure could not be located in order to substantiate the expenditure. In addition, there were five instances identified in the testing where there was no approval for the expenditure that was reimbursed for the federal award. Cause: The underlying cause of the above condition was related to insufficient implementation of internal controls over cash disbursements. Effect: Expenditures that were reimbursed with Federal award funding may not have been allowable per the grant guidelines. Questioned Costs: No reportable questioned costs related to this finding. Recommendation: We recommend the Young Women?s Christian Association of Pueblo implement procedures that will ensure proper documentation needed to support expenditures is retained for the required time period, and that all documentation is approved by the appropriate individual before reimbursement. Views of responsible officials and planned corrective actions: We agree with the above finding and have implemented an appropriate corrective action plan.