FAC Explorer

Audit 46571

FY End
2022-12-31
Total Expended
$7.20M
Findings
2
Programs
3
Organization: YMCA of Memphis & the Mid-South (TN)
Year: 2022 Accepted: 2023-09-28
Auditor: Watkins Uiberall PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38869 2022-001 Significant Deficiency Yes A
615311 2022-001 Significant Deficiency Yes A

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $5.89M Yes 1
10.559 Summer Food Service Program for Children $1.20M Yes 0
14.218 Community Development Block Grants/entitlement Grants $110,000 - 0

Contacts

Name Title Type
FFDFGACRLUV3 Terry Grigsby Auditee
9017667677 Daniel Moore Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position,changes in net assets, or cash flows of the Organization. NOTE B Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. NOTE C The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. NOTE D The Organization did not pass any awards through to subrecipients for the year ended December 31, 2022. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
U.S. Department of Agriculture Child and Adult Care Food Program (CACFP) ? AL #10.558 TN Department of Human Services Grant # 175TN331N1099 Condition: We noted several instances in which the meal count forms were not reviewed by the State Application Coordinator and reconciled to the summary spreadsheet and claim for reimbursement for the month. Criteria: Title 7 of the Code of Federal Regulations, Section 226.10(c) states, ?In submitting a claim for reimbursement, the institution shall certify that the claim is correct and that records are available to support the claim.? Cause: The existing controls in place were not followed relating to reviewing daily meal count forms and reconciling to the summary spreadsheet and claim for reimbursement. Effect: Ineffective review of meal count forms and lack of reconciliation to summary spreadsheet and claims for reimbursement could potentially result in noncompliance if reimbursement is received for meals not distributed. Context: A sample of sixty (60) daily meal count sheets were selected for testing. The State Application Coordinator did not sign off on the file folder for three (3) selections and did not adequately tie the daily meal count sheets to the summary spreadsheet for three (3) other selections. Recommendation: Currently, management has a process to reconcile daily meal count sheets to the summary spreadsheet and reimbursement claims. This process includes a second review to be completed prior to submitting the claim reimbursement to the State of Tennessee. We recommend that current internal controls of compliance be reviewed and followed. Management?s Response: See accompanying management?s corrective action plan.
Finding 2022-001
U.S. Department of Agriculture Child and Adult Care Food Program (CACFP) ? AL #10.558 TN Department of Human Services Grant # 175TN331N1099 Condition: We noted several instances in which the meal count forms were not reviewed by the State Application Coordinator and reconciled to the summary spreadsheet and claim for reimbursement for the month. Criteria: Title 7 of the Code of Federal Regulations, Section 226.10(c) states, ?In submitting a claim for reimbursement, the institution shall certify that the claim is correct and that records are available to support the claim.? Cause: The existing controls in place were not followed relating to reviewing daily meal count forms and reconciling to the summary spreadsheet and claim for reimbursement. Effect: Ineffective review of meal count forms and lack of reconciliation to summary spreadsheet and claims for reimbursement could potentially result in noncompliance if reimbursement is received for meals not distributed. Context: A sample of sixty (60) daily meal count sheets were selected for testing. The State Application Coordinator did not sign off on the file folder for three (3) selections and did not adequately tie the daily meal count sheets to the summary spreadsheet for three (3) other selections. Recommendation: Currently, management has a process to reconcile daily meal count sheets to the summary spreadsheet and reimbursement claims. This process includes a second review to be completed prior to submitting the claim reimbursement to the State of Tennessee. We recommend that current internal controls of compliance be reviewed and followed. Management?s Response: See accompanying management?s corrective action plan.