Audit 359631

Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.

Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.

Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.

Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.

Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.

Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.

Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.

Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.