FAC Explorer

Audit 412374

FY End
2025-12-31
Total Expended
$1.90M
Findings
1
Programs
1
Organization: EASTERN CAROLINA YOUNG MENS CHRISTIAN ASSOCIATION INC (NC)
Year: 2025 Accepted: 2026-09-28
Auditor: TURLINGTON AND COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236922 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $1.90M Yes 1

Contacts

Name Title Type
PJMZBG3XML83 Kelly Millington Auditee
2526388799 Dexter Garner Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Eastern Carolina Young Men’s Christian Association, Inc. (the YMCA) under programs of the federal government for the year ended December 31, 2025. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the YMCA, it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of the YMCA.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures are reported following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The YMCA has elected to use the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-003
Criteria: The grant agreement and 2 CFR Part 170, implementing the Federal Funding Accountability and Transparency Act (FFATA), requires recipients of applicable federal awards to report qualifying first-tier subawards through SAM.gov. Condition and Context: The YMCA did not report its first-tier subaward to a subrecipient through SAM.gov as required by 2 CFR Part 170. Cause: Management was not aware of the FFATA first-tier subaward reporting requirement. Effect: Required first-tier subaward information was not reported and therefore was not made available through the federal transparency reporting system. Recommendation: Management should complete the required FFATA subaward reporting through SAM.gov and establish procedures to identify and comply with applicable federal reporting requirements.