FAC Explorer

Audit 346103

FY End
2023-12-31
Total Expended
$1.79M
Findings
2
Programs
4
Organization: The United Way of Youngstown and the Mahoning Valley (OH)
Year: 2023 Accepted: 2025-03-14
Auditor: Packer Thomas

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
527000 2023-001 Significant Deficiency - L
1103442 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $940,812 Yes 1
84.287 Twenty-First Century Community Learning Centers $668,673 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $124,571 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $54,000 - 0

Contacts

Name Title Type
URJSHFF4PZC4 Ken McBride Auditee
3309795322 Cynthia Wollet Auditor
No contacts on file

Notes to SEFA

Title: 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 principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The United Way of Youngstown and the Mahoning Valley did not elect to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of the United Way of Youngstown and the Mahoning Valley under the programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (Uniform Guidance). Because the schedule presents only a seleted portion of the operations of the Organization, it is not intended to and does not present the financial position, change in net assets and cash flows of the United Way of Youngstown and the Mahoning Valley.

Finding Details

Finding 2023-001
FEDERAL AWARDS - The United Way of Youngstown and Mahoning Valley is responsible for the timely filing of the reporting package required under Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards which must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Statement of Criteria: An entity that exceeds $750,000 or more in federal awards expenditures during the fiscal year is required to obtain a Single Audit and file the reporting package with the Federal Audit Clearinghouse (FAC) by a specified due date. Statement of Cause: Due to personnel turnover in the Organization's accounting area during the year, account reconciliations and posting of activity was not performed in a timely manner which caused delays in obtaining the necessary information for performance of the audit. Statement of Effect: As a result of above, the audit was unable to be completed in a timely manner in order to meet the FAC filing deadlines. Recommendation: Management should formalize monthly accounting and closing procedures to ensure timely financial reporting. They should also formalize a system of procedures and controls to ensure the Organization is meeting all applicable reporting requirements as they relate to federal awards. Planned Corrective Action: See Corrective Action Plan on page 30 and 31.
Finding 2023-001
FEDERAL AWARDS - The United Way of Youngstown and Mahoning Valley is responsible for the timely filing of the reporting package required under Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards which must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Statement of Criteria: An entity that exceeds $750,000 or more in federal awards expenditures during the fiscal year is required to obtain a Single Audit and file the reporting package with the Federal Audit Clearinghouse (FAC) by a specified due date. Statement of Cause: Due to personnel turnover in the Organization's accounting area during the year, account reconciliations and posting of activity was not performed in a timely manner which caused delays in obtaining the necessary information for performance of the audit. Statement of Effect: As a result of above, the audit was unable to be completed in a timely manner in order to meet the FAC filing deadlines. Recommendation: Management should formalize monthly accounting and closing procedures to ensure timely financial reporting. They should also formalize a system of procedures and controls to ensure the Organization is meeting all applicable reporting requirements as they relate to federal awards. Planned Corrective Action: See Corrective Action Plan on page 30 and 31.