Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-003 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. Criteria: Matching, Level of Effort and Earmarking 45 CFR 75 306 stipulates that matching funds must meet the following criteria: 1) verifiable from organization’s records, 2) not included as contributions for any other federal award, 3) are necessary and reasonable for accomplishment of project or program objectives, 4) are allowable under Uniform Guidance Subpart E, 5) are not paid by the federal government under another federal award except where federal statute allows, and 6) are included in approved budget when required by HHS award agency. Additionally, donated goods and services should be valued at fair value, must be documented, and to the extent feasible supported by the same methods used internally by the organization. Condition and context: During our testing of 40 transactions reported as matching grant costs, we identified two exceptions totaling $369 with lack of documentation of fair value of in-kind donations. Additionally, the YMCA did not meet its match requirement by approximately $281,000. Repeat of finding #2023-005. Cause: Failure to follow the YMCA’s policies and procedures related to the valuation, and documentation of in-kind items for the match grant, and failure to cumulate sufficient costs to apply towards match requirements. Effect: Potential over/under statement of the fair value of in-kind match and failure to meet match requirement. Recommendation: Provide additional training and emphasize adherence to established policies and procedures to ensure maintenance of documentation for valuation, documentation and monitoring of matching grant funds. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. Criteria: Reporting – Uniform Guidance and grant awards include financial and programmatic reporting requirements. Management is responsible for having an internal control system in place to ensure that reports are accurate and filed by their due dates. Condition and context: During our testing of the accuracy and timeliness of financial and programmatic programming for the major programs selected for testing, we identified the following exception: Documentation of the submission and review of the one semi-annual narrative and one semi-annual data reports tested for the Refugee and Entrant Assistance Discretionary Grants was not evidenced on the copy of the report provided. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation. Effect: Failure to follow established policies and procedures resulted in lack of documentation of review and timely submission of reports. Recommendation: Provide additional training and emphasize adherence to established policies and procedures to ensure maintenance of review evidence and documentation of timely submission of reports. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-003 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. Criteria: Matching, Level of Effort and Earmarking 45 CFR 75 306 stipulates that matching funds must meet the following criteria: 1) verifiable from organization’s records, 2) not included as contributions for any other federal award, 3) are necessary and reasonable for accomplishment of project or program objectives, 4) are allowable under Uniform Guidance Subpart E, 5) are not paid by the federal government under another federal award except where federal statute allows, and 6) are included in approved budget when required by HHS award agency. Additionally, donated goods and services should be valued at fair value, must be documented, and to the extent feasible supported by the same methods used internally by the organization. Condition and context: During our testing of 40 transactions reported as matching grant costs, we identified two exceptions totaling $369 with lack of documentation of fair value of in-kind donations. Additionally, the YMCA did not meet its match requirement by approximately $281,000. Repeat of finding #2023-005. Cause: Failure to follow the YMCA’s policies and procedures related to the valuation, and documentation of in-kind items for the match grant, and failure to cumulate sufficient costs to apply towards match requirements. Effect: Potential over/under statement of the fair value of in-kind match and failure to meet match requirement. Recommendation: Provide additional training and emphasize adherence to established policies and procedures to ensure maintenance of documentation for valuation, documentation and monitoring of matching grant funds. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. Criteria: Reporting – Uniform Guidance and grant awards include financial and programmatic reporting requirements. Management is responsible for having an internal control system in place to ensure that reports are accurate and filed by their due dates. Condition and context: During our testing of the accuracy and timeliness of financial and programmatic programming for the major programs selected for testing, we identified the following exception: Documentation of the submission and review of the one semi-annual narrative and one semi-annual data reports tested for the Refugee and Entrant Assistance Discretionary Grants was not evidenced on the copy of the report provided. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation. Effect: Failure to follow established policies and procedures resulted in lack of documentation of review and timely submission of reports. Recommendation: Provide additional training and emphasize adherence to established policies and procedures to ensure maintenance of review evidence and documentation of timely submission of reports. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Criteria: Allowable costs – Effective internal control includes maintenance of documentation of evidence that training compliance requirements were met for the U. S. Refugee Admissions Program for compensation costs to be allowable. For non-payroll costs, the internal control system should include independent reviews to ensure costs are reported in the period goods and services are received for compliance with period of performance and are reported to the correct cost center. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25, tested the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25, tested the expenses were incorrectly coded to the indirect cost pool. Repeat of finding #2023-004. Cause: Failure to follow the YMCA’s policies and procedures related to maintenance of documentation, and review of coding for period and cost center. Effect: Failure to follow established internal control policies and procedures resulted in potential unallowable costs being charged to the grant. Questioned costs: $10,437. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.