FAC Explorer

Audit 6330

FY End
2022-12-31
Total Expended
$22.13M
Findings
16
Programs
4
Organization: Young Women's Christian Association of Metropoliatan St. Louis (MO)
Year: 2022 Accepted: 2023-12-12
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4011 2022-002 Material Weakness - L
4012 2022-002 Material Weakness - L
4013 2022-002 Material Weakness - L
4014 2022-002 Material Weakness - L
4015 2022-003 Significant Deficiency - L
4016 2022-003 Significant Deficiency - L
4017 2022-003 Significant Deficiency - L
4018 2022-003 Significant Deficiency - L
580453 2022-002 Material Weakness - L
580454 2022-002 Material Weakness - L
580455 2022-002 Material Weakness - L
580456 2022-002 Material Weakness - L
580457 2022-003 Significant Deficiency - L
580458 2022-003 Significant Deficiency - L
580459 2022-003 Significant Deficiency - L
580460 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $593,620 - 0
10.558 Child and Adult Care Food Program $523,321 - 0
93.600 Head Start $110,098 Yes 2
14.267 Continuum of Care Program $81,039 - 0

Contacts

Name Title Type
RKHRLPW9KJV8 Kimberly Stemley Auditee
3145311115 Karyn Nunn Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. Pass-through entity identifying numbers are presented where available. Direct expenses are recorded based upon actual expenses incurred that are allowable per the program requirements. Indirect expenses are allocated based upon recorded direct expenses. The Association has elected not to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance De Minimis Rate Used: N Rate Explanation: Young Women's Christian Association of Metropolitan St. Louis has not elected to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Young Women's Christian Association of Metropolitan St. Louis (the "Association") under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with requirements of the 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 Association, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Association.
Title: Noncash Assistance Accounting Policies: 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. Pass-through entity identifying numbers are presented where available. Direct expenses are recorded based upon actual expenses incurred that are allowable per the program requirements. Indirect expenses are allocated based upon recorded direct expenses. The Association has elected not to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance De Minimis Rate Used: N Rate Explanation: Young Women's Christian Association of Metropolitan St. Louis has not elected to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. No federal awards were expended in the form of noncash assistance.

Finding Details

Finding 2022-002
Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-003
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-002
Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-003
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46