Audit 328674

FY End
2023-12-31
Total Expended
$2.52M
Findings
16
Programs
3
Year: 2023 Accepted: 2024-11-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
508206 2023-001 Material Weakness - L
508207 2023-001 Material Weakness - L
508208 2023-001 Material Weakness - L
508209 2023-001 Material Weakness - L
508210 2023-002 - - P
508211 2023-002 - - P
508212 2023-002 - - P
508213 2023-002 - - P
1084648 2023-001 Material Weakness - L
1084649 2023-001 Material Weakness - L
1084650 2023-001 Material Weakness - L
1084651 2023-001 Material Weakness - L
1084652 2023-002 - - P
1084653 2023-002 - - P
1084654 2023-002 - - P
1084655 2023-002 - - P

Contacts

Name Title Type
N7K9XN94NYQ8 John Feehan Auditee
9784650981 Daniel E. Schaffner Auditor
No contacts on file

Notes to SEFA

Title: Loan Program balance Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards of Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its affiliate and subsidiaries 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its affiliate and subsidiaries, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its affiliate and subsidiaries.Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As of December 31, 2023, the balance of loans issued under funding provided by the U.S. Department of Housing and Urban Development was $1,021,113 and U.S. Department of Treasury was $1,313,555.
Title: COVID-19 Related Funding Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards of Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its affiliate and subsidiaries 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its affiliate and subsidiaries, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its affiliate and subsidiaries.Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended December 31, 2023, Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its affiliate and subsidiaries expended amounts under one grant for COVID-19 related funding purposes. The amount received was $1,488,105 under a Coronavirus State and Local Fiscal Recovery grant from the U.S. Department of the Treasury. Total COVD-19 related Federal expenditures were $1,488,105 during the year ended December 31, 2023.

Finding Details

Condition: The Organization did not identify certain pass-through funding as Federal Funding during the year ended December 31, 2023 Criteria: Pursuant to Standards for Internal Control in the Federal Government, Principle 16 - Perform Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Pass-through Federal funds must be indentified as such when received. Cause: Internal controls were inadequate over the identification of Federal funding. Potential Effect: Unidentified Federal funding can lead to inadequate financial and audit reporting. Recommendation - A designated staff member of YWCA Greater Newburyport should perform a monthly review and comparsion of the funding they are receiving to ensure they are recognizing all Federal funds. Views of Responsible Official - YWCA Greater Newburyport agrees with this recommendation and has amended its policies and procedures to include the monthly review of Federal funds. YWCA Greater Newburyport agrees with the recomendation and has amended its policies and procedures in 2024 to include a periodic review of Federal funds.
Condition: The Organization did not identify certain pass-through funding as Federal Funding during the year ended December 31, 2023 Criteria: Pursuant to Standards for Internal Control in the Federal Government, Principle 16 - Perform Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Pass-through Federal funds must be indentified as such when received. Cause: Internal controls were inadequate over the identification of Federal funding. Potential Effect: Unidentified Federal funding can lead to inadequate financial and audit reporting. Recommendation - A designated staff member of YWCA Greater Newburyport should perform a monthly review and comparsion of the funding they are receiving to ensure they are recognizing all Federal funds. Views of Responsible Official - YWCA Greater Newburyport agrees with this recommendation and has amended its policies and procedures to include the monthly review of Federal funds. YWCA Greater Newburyport agrees with the recomendation and has amended its policies and procedures in 2024 to include a periodic review of Federal funds.
Condition: The Organization did not identify certain pass-through funding as Federal Funding during the year ended December 31, 2023 Criteria: Pursuant to Standards for Internal Control in the Federal Government, Principle 16 - Perform Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Pass-through Federal funds must be indentified as such when received. Cause: Internal controls were inadequate over the identification of Federal funding. Potential Effect: Unidentified Federal funding can lead to inadequate financial and audit reporting. Recommendation - A designated staff member of YWCA Greater Newburyport should perform a monthly review and comparsion of the funding they are receiving to ensure they are recognizing all Federal funds. Views of Responsible Official - YWCA Greater Newburyport agrees with this recommendation and has amended its policies and procedures to include the monthly review of Federal funds. YWCA Greater Newburyport agrees with the recomendation and has amended its policies and procedures in 2024 to include a periodic review of Federal funds.
Condition: The Organization did not identify certain pass-through funding as Federal Funding during the year ended December 31, 2023 Criteria: Pursuant to Standards for Internal Control in the Federal Government, Principle 16 - Perform Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Pass-through Federal funds must be indentified as such when received. Cause: Internal controls were inadequate over the identification of Federal funding. Potential Effect: Unidentified Federal funding can lead to inadequate financial and audit reporting. Recommendation - A designated staff member of YWCA Greater Newburyport should perform a monthly review and comparsion of the funding they are receiving to ensure they are recognizing all Federal funds. Views of Responsible Official - YWCA Greater Newburyport agrees with this recommendation and has amended its policies and procedures to include the monthly review of Federal funds. YWCA Greater Newburyport agrees with the recomendation and has amended its policies and procedures in 2024 to include a periodic review of Federal funds.
Condition: YWCA Greater Newburyport did not file its audit report with the various federal agencies by the September 30, 2024 deadline. Criteria: The federal agencies requires that all not for-profit entities expending $750,000 or more of Federal awards to have an audit of its Federal awards performed and completed within nine months of the Organization's fiscal year-end. Cause: Originally the Organization thought an audit was not necessary due to not reaching the $750,000 threshold. It eventually became apparent during the audit that the Organization did receive pass-through Federal funding exceeding $750,000. As the audit progressed, additional procedures had to be performed as part of the audit process, which further delayed the reporting under the Federal Uniform Guidance requirements. Potential effect: YWCA Greater Newburyport did not comply with the Federal Uniform Guidance requirements. Recommendation: YWCA Greater Newburyport will need to file all future audit reports in a timely manner in accordance with Federal Uniform Guidance. Views of Responsible Officials: The company is aware that audits for the year ended 2024 are required and will commence the audit process earlier. The intention of the company is to file the 2024 audit by September 30, 2025.
Condition: YWCA Greater Newburyport did not file its audit report with the various federal agencies by the September 30, 2024 deadline. Criteria: The federal agencies requires that all not for-profit entities expending $750,000 or more of Federal awards to have an audit of its Federal awards performed and completed within nine months of the Organization's fiscal year-end. Cause: Originally the Organization thought an audit was not necessary due to not reaching the $750,000 threshold. It eventually became apparent during the audit that the Organization did receive pass-through Federal funding exceeding $750,000. As the audit progressed, additional procedures had to be performed as part of the audit process, which further delayed the reporting under the Federal Uniform Guidance requirements. Potential effect: YWCA Greater Newburyport did not comply with the Federal Uniform Guidance requirements. Recommendation: YWCA Greater Newburyport will need to file all future audit reports in a timely manner in accordance with Federal Uniform Guidance. Views of Responsible Officials: The company is aware that audits for the year ended 2024 are required and will commence the audit process earlier. The intention of the company is to file the 2024 audit by September 30, 2025.
Condition: YWCA Greater Newburyport did not file its audit report with the various federal agencies by the September 30, 2024 deadline. Criteria: The federal agencies requires that all not for-profit entities expending $750,000 or more of Federal awards to have an audit of its Federal awards performed and completed within nine months of the Organization's fiscal year-end. Cause: Originally the Organization thought an audit was not necessary due to not reaching the $750,000 threshold. It eventually became apparent during the audit that the Organization did receive pass-through Federal funding exceeding $750,000. As the audit progressed, additional procedures had to be performed as part of the audit process, which further delayed the reporting under the Federal Uniform Guidance requirements. Potential effect: YWCA Greater Newburyport did not comply with the Federal Uniform Guidance requirements. Recommendation: YWCA Greater Newburyport will need to file all future audit reports in a timely manner in accordance with Federal Uniform Guidance. Views of Responsible Officials: The company is aware that audits for the year ended 2024 are required and will commence the audit process earlier. The intention of the company is to file the 2024 audit by September 30, 2025.
Condition: YWCA Greater Newburyport did not file its audit report with the various federal agencies by the September 30, 2024 deadline. Criteria: The federal agencies requires that all not for-profit entities expending $750,000 or more of Federal awards to have an audit of its Federal awards performed and completed within nine months of the Organization's fiscal year-end. Cause: Originally the Organization thought an audit was not necessary due to not reaching the $750,000 threshold. It eventually became apparent during the audit that the Organization did receive pass-through Federal funding exceeding $750,000. As the audit progressed, additional procedures had to be performed as part of the audit process, which further delayed the reporting under the Federal Uniform Guidance requirements. Potential effect: YWCA Greater Newburyport did not comply with the Federal Uniform Guidance requirements. Recommendation: YWCA Greater Newburyport will need to file all future audit reports in a timely manner in accordance with Federal Uniform Guidance. Views of Responsible Officials: The company is aware that audits for the year ended 2024 are required and will commence the audit process earlier. The intention of the company is to file the 2024 audit by September 30, 2025.
Condition: The Organization did not identify certain pass-through funding as Federal Funding during the year ended December 31, 2023 Criteria: Pursuant to Standards for Internal Control in the Federal Government, Principle 16 - Perform Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Pass-through Federal funds must be indentified as such when received. Cause: Internal controls were inadequate over the identification of Federal funding. Potential Effect: Unidentified Federal funding can lead to inadequate financial and audit reporting. Recommendation - A designated staff member of YWCA Greater Newburyport should perform a monthly review and comparsion of the funding they are receiving to ensure they are recognizing all Federal funds. Views of Responsible Official - YWCA Greater Newburyport agrees with this recommendation and has amended its policies and procedures to include the monthly review of Federal funds. YWCA Greater Newburyport agrees with the recomendation and has amended its policies and procedures in 2024 to include a periodic review of Federal funds.
Condition: The Organization did not identify certain pass-through funding as Federal Funding during the year ended December 31, 2023 Criteria: Pursuant to Standards for Internal Control in the Federal Government, Principle 16 - Perform Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Pass-through Federal funds must be indentified as such when received. Cause: Internal controls were inadequate over the identification of Federal funding. Potential Effect: Unidentified Federal funding can lead to inadequate financial and audit reporting. Recommendation - A designated staff member of YWCA Greater Newburyport should perform a monthly review and comparsion of the funding they are receiving to ensure they are recognizing all Federal funds. Views of Responsible Official - YWCA Greater Newburyport agrees with this recommendation and has amended its policies and procedures to include the monthly review of Federal funds. YWCA Greater Newburyport agrees with the recomendation and has amended its policies and procedures in 2024 to include a periodic review of Federal funds.
Condition: The Organization did not identify certain pass-through funding as Federal Funding during the year ended December 31, 2023 Criteria: Pursuant to Standards for Internal Control in the Federal Government, Principle 16 - Perform Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Pass-through Federal funds must be indentified as such when received. Cause: Internal controls were inadequate over the identification of Federal funding. Potential Effect: Unidentified Federal funding can lead to inadequate financial and audit reporting. Recommendation - A designated staff member of YWCA Greater Newburyport should perform a monthly review and comparsion of the funding they are receiving to ensure they are recognizing all Federal funds. Views of Responsible Official - YWCA Greater Newburyport agrees with this recommendation and has amended its policies and procedures to include the monthly review of Federal funds. YWCA Greater Newburyport agrees with the recomendation and has amended its policies and procedures in 2024 to include a periodic review of Federal funds.
Condition: The Organization did not identify certain pass-through funding as Federal Funding during the year ended December 31, 2023 Criteria: Pursuant to Standards for Internal Control in the Federal Government, Principle 16 - Perform Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Pass-through Federal funds must be indentified as such when received. Cause: Internal controls were inadequate over the identification of Federal funding. Potential Effect: Unidentified Federal funding can lead to inadequate financial and audit reporting. Recommendation - A designated staff member of YWCA Greater Newburyport should perform a monthly review and comparsion of the funding they are receiving to ensure they are recognizing all Federal funds. Views of Responsible Official - YWCA Greater Newburyport agrees with this recommendation and has amended its policies and procedures to include the monthly review of Federal funds. YWCA Greater Newburyport agrees with the recomendation and has amended its policies and procedures in 2024 to include a periodic review of Federal funds.
Condition: YWCA Greater Newburyport did not file its audit report with the various federal agencies by the September 30, 2024 deadline. Criteria: The federal agencies requires that all not for-profit entities expending $750,000 or more of Federal awards to have an audit of its Federal awards performed and completed within nine months of the Organization's fiscal year-end. Cause: Originally the Organization thought an audit was not necessary due to not reaching the $750,000 threshold. It eventually became apparent during the audit that the Organization did receive pass-through Federal funding exceeding $750,000. As the audit progressed, additional procedures had to be performed as part of the audit process, which further delayed the reporting under the Federal Uniform Guidance requirements. Potential effect: YWCA Greater Newburyport did not comply with the Federal Uniform Guidance requirements. Recommendation: YWCA Greater Newburyport will need to file all future audit reports in a timely manner in accordance with Federal Uniform Guidance. Views of Responsible Officials: The company is aware that audits for the year ended 2024 are required and will commence the audit process earlier. The intention of the company is to file the 2024 audit by September 30, 2025.
Condition: YWCA Greater Newburyport did not file its audit report with the various federal agencies by the September 30, 2024 deadline. Criteria: The federal agencies requires that all not for-profit entities expending $750,000 or more of Federal awards to have an audit of its Federal awards performed and completed within nine months of the Organization's fiscal year-end. Cause: Originally the Organization thought an audit was not necessary due to not reaching the $750,000 threshold. It eventually became apparent during the audit that the Organization did receive pass-through Federal funding exceeding $750,000. As the audit progressed, additional procedures had to be performed as part of the audit process, which further delayed the reporting under the Federal Uniform Guidance requirements. Potential effect: YWCA Greater Newburyport did not comply with the Federal Uniform Guidance requirements. Recommendation: YWCA Greater Newburyport will need to file all future audit reports in a timely manner in accordance with Federal Uniform Guidance. Views of Responsible Officials: The company is aware that audits for the year ended 2024 are required and will commence the audit process earlier. The intention of the company is to file the 2024 audit by September 30, 2025.
Condition: YWCA Greater Newburyport did not file its audit report with the various federal agencies by the September 30, 2024 deadline. Criteria: The federal agencies requires that all not for-profit entities expending $750,000 or more of Federal awards to have an audit of its Federal awards performed and completed within nine months of the Organization's fiscal year-end. Cause: Originally the Organization thought an audit was not necessary due to not reaching the $750,000 threshold. It eventually became apparent during the audit that the Organization did receive pass-through Federal funding exceeding $750,000. As the audit progressed, additional procedures had to be performed as part of the audit process, which further delayed the reporting under the Federal Uniform Guidance requirements. Potential effect: YWCA Greater Newburyport did not comply with the Federal Uniform Guidance requirements. Recommendation: YWCA Greater Newburyport will need to file all future audit reports in a timely manner in accordance with Federal Uniform Guidance. Views of Responsible Officials: The company is aware that audits for the year ended 2024 are required and will commence the audit process earlier. The intention of the company is to file the 2024 audit by September 30, 2025.
Condition: YWCA Greater Newburyport did not file its audit report with the various federal agencies by the September 30, 2024 deadline. Criteria: The federal agencies requires that all not for-profit entities expending $750,000 or more of Federal awards to have an audit of its Federal awards performed and completed within nine months of the Organization's fiscal year-end. Cause: Originally the Organization thought an audit was not necessary due to not reaching the $750,000 threshold. It eventually became apparent during the audit that the Organization did receive pass-through Federal funding exceeding $750,000. As the audit progressed, additional procedures had to be performed as part of the audit process, which further delayed the reporting under the Federal Uniform Guidance requirements. Potential effect: YWCA Greater Newburyport did not comply with the Federal Uniform Guidance requirements. Recommendation: YWCA Greater Newburyport will need to file all future audit reports in a timely manner in accordance with Federal Uniform Guidance. Views of Responsible Officials: The company is aware that audits for the year ended 2024 are required and will commence the audit process earlier. The intention of the company is to file the 2024 audit by September 30, 2025.