FAC Explorer

Audit 404262

FY End
2024-12-31
Total Expended
$923,013
Findings
6
Programs
3
Organization: YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN HUNTSVILLE, ALABAMA (AL)
Year: 2024 Accepted: 2026-06-22
Auditor: BRAND BLACKWELL & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1218083 2024-001 Material Weakness Yes L
1218084 2024-002 Material Weakness Yes L
1218085 2024-001 Material Weakness Yes L
1218086 2024-002 Material Weakness Yes L
1218087 2024-001 Material Weakness Yes L
1218088 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $509,558 Yes 2
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $231,727 Yes 2
10.558 CHILD AND ADULT CARE FOOD PROGRAM $181,728 Yes 2

Contacts

Name Title Type
Q17BWA1YCA25 Brian House Auditee
2564289622 Randy Blackwell Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards of the Young Men’s Christian Association of Metropolitan Huntsville Incorporated (YMCA). The report entity is defined in Note 1 of the YMCA’s accompanying financial statements for the year ended December 31, 2024. All expended federal awards received directly from federal agencies, as well as federal awards passed through other agencies, are included in the schedule.
The schedule of expenditures of federal awards includes the federal grant activity of the YMCA and is presented on the modified accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Some amounts presented in this schedule may differ from amounts presented in, used in preparation of the financial statements.
Where applicable, the YMCA has elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance for federal funding.

Finding Details

Finding 2024-001
Context: During the audit of the financial statements for YMCA, we noted that the organization's audited financial statements and Data Collection Form were not submitted to the Federal Audit Clearinghouse in a timely manner, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Effect: Failure to make timely required submissions of audited financial statements and Data Collection Form to the Federal Audit Clearinghouse is considered noncompliance with terms and conditions of federal awards. Potential actions by the awarding agencies could be withholding cash payment pending correction of the deficiency, withholding federal awards or terminating a federal award. Cause: The auditor was engaged after the nine month due date for submission of audited financial statement. Recommendation: We recommend that management complete the submission to the Federal Audit Clearinghouse as soon as possible after the audit is complete.
Finding 2024-002
Context: During the audit of the financial statements for YMCA, we noted that the organization's monthly grant audited financial statements were not submitted to the Alabama State Department of Education Accounting Department in a timely manner, as the 21st Century Grant requires. Effect: Failure to make timely required submissions of grant expenditure reports is considered noncompliance with terms and conditions of federal awards. Potential actions by the awarding agencies could be withholding cash payment pending correction of the deficiency, withholding federal awards or terminating a federal award. Cause: The YMCA Education Coordinator did not file the grant expenditures timely. Recommendation: We recommend that management confirm that the submission of monthly grant expenditure reports to the ALSDE Accounting Department happens in a timely matter.