FAC Explorer

Audit 357040

FY End
2024-12-31
Total Expended
$5.79M
Findings
4
Programs
9
Organization: Valley of the Sun Young Mens Christian Association (AZ)
Year: 2024 Accepted: 2025-05-23
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561445 2024-001 Significant Deficiency - L
561446 2024-002 Material Weakness - L
1137887 2024-001 Significant Deficiency - L
1137888 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.67M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.26M Yes 0
93.434 Every Student Succeeds Act/preschool Development Grants $951,632 Yes 1
17.259 Wioa Youth Activities $916,930 Yes 0
17.289 Community Project Funding/congressionally Directed Spending $190,687 Yes 1
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $119,833 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $112,737 - 0
14.218 Community Development Block Grants/entitlement Grants $93,268 - 0
17.280 Wioa Dislocated Worker National Reserve Demonstration Grants $33,416 - 0

Contacts

Name Title Type
LV7PNZK6RWA9 Connie Nelson-Askew Auditee
4806958799 Allan Klose Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards 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. De Minimis Rate Used: N Rate Explanation: Valley of the Sun Young Men’s Christian Association and Affiliates has not elected to use the ten percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Valley of the Sun Young Men’s Christian Association and Affiliates under programs of the federal government for the year ended December 31, 2024. The information in this 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 Valley of the Sun Young Men’s Christian Association and Affiliates, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of Valley of the Sun Young Men’s Christian Association and Affiliates. Valley of the Sun Young Men’s Christian Association and Affiliates did not provide federal awards to sub-recipients during the year ended December 31, 2024.
Title: Summary of significant accounting policies Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards 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. De Minimis Rate Used: N Rate Explanation: Valley of the Sun Young Men’s Christian Association and Affiliates has not elected to use the ten percent de minimus indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule of Expenditures of Federal Awards 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. Valley of the Sun Young Men’s Christian Association and Affiliates has not elected to use the ten percent de minimus indirect cost rate allowed under the Uniform Guidance.
Title: Loan Program Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards 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. De Minimis Rate Used: N Rate Explanation: Valley of the Sun Young Men’s Christian Association and Affiliates has not elected to use the ten percent de minimus indirect cost rate allowed under the Uniform Guidance. Valley of the Sun Young Men’s Christian Association and Affiliates had the following loan balance outstanding at December 31, 2024. The loan balance outstanding at January 1, 2024 is also included in the federal expenditures presented in the Schedule of Expenditures of Federal Awards. Federal Grantors/Program Assistance Listing Number Contract Number Value of Loan Outstanding U.S. Department of Housing and Urban Development: Pass through City of Phoenix - Community Development Block Grants/Entitlement Grants 14.218 129441 $93,268

Finding Details

Finding 2024-001
Item: 2024-001 Assistance Listing Number: 17.289 Program: Community Project Funding/ Congressionally Directed Spending Federal Agency: U.S. Department of Labor Pass-Through Agencies: N/A Contract Number: 24A60CP000265-01-00 Award Year: April 1, 2024 – December 31, 2024 Compliance Requirement: Reporting Criteria: Per the grant agreement, award recipients are required to submit quarterly and final narrative reports on grant activities funded under this award. All reports are due by the 15th day of the second month after each calendar-year quarter. Condition: A required report was not submitted to the granting agency timely. Questioned Costs: Unknown Context: In a population of two quarterly reports submitted during the period, we tested both reports. We noted one quarterly report was submitted 1 business day after the required due date. This is deemed to be a significant deficiency in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure timely report submission. Cause: The individual responsible for the filing of the report did not complete the task of filing on the due date. The matter was resolved on the next business day. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Association should enhance its processes and controls to ensure that required reports are submitted to granting agencies by the required due dates. Views of Responsible Officials: Management of the Association concurs with the finding. See Corrective Action Plan.
Finding 2024-002
Item: 2024-002 Assistance Listing Number: 93.434 Program: Every Student Succeeds Act/Preschool Development Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: State of Arizona Contract Number: 90TP0087-01-00 Award Year: January 1, 2024 – September 30, 2024 Compliance Requirement: Reporting Criteria: Per the Preschool Development grant (“PDG”) manual provided by the grantor, a completion report is required to be submitted at the end of each grant award period. Condition: Required report was not submitted to the granting agency timely. Questioned Costs: Unknown Context: In our testing of the Cohort-1 grant awarded under PDG, we tested the one completion report due within 3 months of the period end, which was September 30, 2024. The submission was submitted 5 days after the required due date. This is deemed to be a material weakness in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure timely report submission. Cause: The Association did not have a process to confirm/verify the due date for this report. Upon notification from the granting agency, the Association submitted the required report. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Association should enhance its processes and controls to ensure that required reports are submitted to granting agencies by the required due dates. Views of Responsible Officials: Management of the Association concurs with the finding. See Corrective Action Plan.
Finding 2024-001
Item: 2024-001 Assistance Listing Number: 17.289 Program: Community Project Funding/ Congressionally Directed Spending Federal Agency: U.S. Department of Labor Pass-Through Agencies: N/A Contract Number: 24A60CP000265-01-00 Award Year: April 1, 2024 – December 31, 2024 Compliance Requirement: Reporting Criteria: Per the grant agreement, award recipients are required to submit quarterly and final narrative reports on grant activities funded under this award. All reports are due by the 15th day of the second month after each calendar-year quarter. Condition: A required report was not submitted to the granting agency timely. Questioned Costs: Unknown Context: In a population of two quarterly reports submitted during the period, we tested both reports. We noted one quarterly report was submitted 1 business day after the required due date. This is deemed to be a significant deficiency in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure timely report submission. Cause: The individual responsible for the filing of the report did not complete the task of filing on the due date. The matter was resolved on the next business day. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Association should enhance its processes and controls to ensure that required reports are submitted to granting agencies by the required due dates. Views of Responsible Officials: Management of the Association concurs with the finding. See Corrective Action Plan.
Finding 2024-002
Item: 2024-002 Assistance Listing Number: 93.434 Program: Every Student Succeeds Act/Preschool Development Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: State of Arizona Contract Number: 90TP0087-01-00 Award Year: January 1, 2024 – September 30, 2024 Compliance Requirement: Reporting Criteria: Per the Preschool Development grant (“PDG”) manual provided by the grantor, a completion report is required to be submitted at the end of each grant award period. Condition: Required report was not submitted to the granting agency timely. Questioned Costs: Unknown Context: In our testing of the Cohort-1 grant awarded under PDG, we tested the one completion report due within 3 months of the period end, which was September 30, 2024. The submission was submitted 5 days after the required due date. This is deemed to be a material weakness in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure timely report submission. Cause: The Association did not have a process to confirm/verify the due date for this report. Upon notification from the granting agency, the Association submitted the required report. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Association should enhance its processes and controls to ensure that required reports are submitted to granting agencies by the required due dates. Views of Responsible Officials: Management of the Association concurs with the finding. See Corrective Action Plan.