FAC Explorer

Audit 9485

FY End
2022-12-31
Total Expended
$26.35M
Findings
4
Programs
6
Organization: Young Men's Christian Association of Metropolitan Atlanta (GA)
Year: 2022 Accepted: 2024-01-04
Auditor: Smith + Howard

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7310 2022-001 Material Weakness - A
7311 2022-001 Material Weakness - A
583752 2022-001 Material Weakness - A
583753 2022-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.600 Head Start $22.65M Yes 0
84.287 Twenty-First Century Community Learning Centers $377,805 - 0
10.558 Child and Adult Care Food Program $201,377 Yes 0
84.425 Education Stabilization Fund $138,750 Yes 1
10.559 Summer Food Service Program for Children $97,359 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000 - 0

Contacts

Name Title Type
ZP41TLCAD373 Paul Ngugen Auditee
4042675330 Kimberly Bland Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 – Basis of Presentation The accompanying schedule of expenditures of federal awards summarizes the expenditures of the Association under programs of the federal government for the year ended December 31, 2022 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the provisions of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. Note 2 – Accounting Principles Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. Note 3 – Contingencies The Association’s federal programs are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect the Association’s continued participation in specific programs. The amount, if any, of expenditures which may be disallowed by the grantor agencies cannot be determined at this time, although the Association expects such amounts, if any, to be immaterial. De Minimis Rate Used: N Rate Explanation: Did not use the de minimis

Finding Details

Finding 2022-001
2022-001 Allowable Costs/Activities Allowed Funding Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Criteria: Funds spent under the grant must be allowed under Title 2 U.S. Code of Federal Regulations Part 200 Subpart E, Cost Principles (“Cost Principles”). Condition: During the course of the auditing procedures, we noted the Association charged the grant direct costs for certain administrative staff without having supporting records reflecting the distribution of these costs to the grant. Questioned costs: $738,000 Context: Of the payroll expenditure population for the grant, totaling approximately $1,645,000, certain administrative staff salaries of approximately $738,000 were allocated and charged to the grant. Effect: The costs do not meet the criteria for charging direct salaries and wages due to not having proper documentation supporting the allocations made. Cause: Due to an ineffective review process of the costs charged to ensure they are properly supported as required under the Uniform Guidance. Recommendation: Management should implement a process to ensure all costs charged to the grant follow Cost Principles and any direct charges to the grant for salaries and wages be properly supported with timesheets supporting the charges. Grantee Comment: Refer to Corrective Action Plan Summary
Finding 2022-001
2022-001 Allowable Costs/Activities Allowed Funding Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Criteria: Funds spent under the grant must be allowed under Title 2 U.S. Code of Federal Regulations Part 200 Subpart E, Cost Principles (“Cost Principles”). Condition: During the course of the auditing procedures, we noted the Association charged the grant direct costs for certain administrative staff without having supporting records reflecting the distribution of these costs to the grant. Questioned costs: $738,000 Context: Of the payroll expenditure population for the grant, totaling approximately $1,645,000, certain administrative staff salaries of approximately $738,000 were allocated and charged to the grant. Effect: The costs do not meet the criteria for charging direct salaries and wages due to not having proper documentation supporting the allocations made. Cause: Due to an ineffective review process of the costs charged to ensure they are properly supported as required under the Uniform Guidance. Recommendation: Management should implement a process to ensure all costs charged to the grant follow Cost Principles and any direct charges to the grant for salaries and wages be properly supported with timesheets supporting the charges. Grantee Comment: Refer to Corrective Action Plan Summary
Finding 2022-001
2022-001 Allowable Costs/Activities Allowed Funding Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Criteria: Funds spent under the grant must be allowed under Title 2 U.S. Code of Federal Regulations Part 200 Subpart E, Cost Principles (“Cost Principles”). Condition: During the course of the auditing procedures, we noted the Association charged the grant direct costs for certain administrative staff without having supporting records reflecting the distribution of these costs to the grant. Questioned costs: $738,000 Context: Of the payroll expenditure population for the grant, totaling approximately $1,645,000, certain administrative staff salaries of approximately $738,000 were allocated and charged to the grant. Effect: The costs do not meet the criteria for charging direct salaries and wages due to not having proper documentation supporting the allocations made. Cause: Due to an ineffective review process of the costs charged to ensure they are properly supported as required under the Uniform Guidance. Recommendation: Management should implement a process to ensure all costs charged to the grant follow Cost Principles and any direct charges to the grant for salaries and wages be properly supported with timesheets supporting the charges. Grantee Comment: Refer to Corrective Action Plan Summary
Finding 2022-001
2022-001 Allowable Costs/Activities Allowed Funding Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Criteria: Funds spent under the grant must be allowed under Title 2 U.S. Code of Federal Regulations Part 200 Subpart E, Cost Principles (“Cost Principles”). Condition: During the course of the auditing procedures, we noted the Association charged the grant direct costs for certain administrative staff without having supporting records reflecting the distribution of these costs to the grant. Questioned costs: $738,000 Context: Of the payroll expenditure population for the grant, totaling approximately $1,645,000, certain administrative staff salaries of approximately $738,000 were allocated and charged to the grant. Effect: The costs do not meet the criteria for charging direct salaries and wages due to not having proper documentation supporting the allocations made. Cause: Due to an ineffective review process of the costs charged to ensure they are properly supported as required under the Uniform Guidance. Recommendation: Management should implement a process to ensure all costs charged to the grant follow Cost Principles and any direct charges to the grant for salaries and wages be properly supported with timesheets supporting the charges. Grantee Comment: Refer to Corrective Action Plan Summary