Finding 1158020 (2024-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2025-09-30

Audit: 369986

Organization: Young Women's Christian Association of Kalamazoo, Michigan (MI)

Auditor: Alan C Young & Associates PC

AI Summary

Core Issue: The Organization failed to provide necessary enrollment forms for 4 out of 20 participants, indicating a lack of effective internal controls over compliance.
Impacted Requirements: Compliance with 2 CFR § 200.303, which mandates maintaining adequate documentation to verify participant eligibility for federal funding.
Recommended Follow-Up: Implement and enforce procedures for consistent collection and retention of eligibility documentation, and provide staff training on federal requirements.

Finding Text

Program Name – STOP Violence Grant- Victim Services CFDA Number – 16.588 Pass-through Entity – Michigan Department of Health and Human Services Finding Type – Significant Deficiency and Noncompliance Criteria – Per 2 CFR § 200.303 (Internal Controls), recipients of federal funds must establish and maintain effective internal controls over compliance. Additionally, the program requires recipients to maintain adequate documentation to support that services are provided to eligible participants. This includes maintaining enrollment forms or other supporting records that verify participant eligibility as required by the applicable federal regulations. Condition and Description – For 4 out of 20 samples tested, during our testing of participant eligibility under the STOP Violence against Women Formula Grants, the Organization was unable to provide enrollment forms or supporting documentation. These forms are necessary to verify that participants met the program’s eligibility criteria. Questioned Costs – Unknown. Id entification of a Repeat Finding- This is not a repeat finding from the immediate previous audit. Cause/Effect – The absence of enrollment documentation appears to result from a lack of internal controls over participant intake and recordkeeping processes. Specifically, procedures were not in place to ensure all required eligibility documentation was collected and retained in participant files. As a result, the Organization was unable to demonstrate that services were provided only to eligible individuals. Recommendation – We recommend that the Organization implement and enforce procedures to ensure all required enrollment and eligibility documentation is consistently collected and retained for each program participant. Staff should be trained on eligibility requirements and federal documentation. View of Responsible Officials and Planned Corrective Action – Procedures exist to ensure all clients are enrolled and eligible for services under the STOP grant. The external audit did not take into account the legal screening process and the intake forms used to determine eligibility and complete client enrollment, outside of the Apricot system. Enforcement of enrollment procedures within Apricot, and oversight from department Directors, has been made a priority.

Corrective Action Plan

Program Name - STOP Violence Grant- Victim Services CFDA Number - 16.588 Pass-through Entity - Michigan Department of Health and Human Service Condition and Description - For 4 out of 20 samples tested, during our testing of participant eligibility under the STOP Violence against Women Formula Grants, the Organization was unable to provide enrollment forms or supporting documentation. These forms are necessary to verify that participants met the program's eligibility criteria. YWCA Response- The YWCA Victim Services acknowledges this finding and has implemented the following corrective action plan to ensure compliance. Corrective Action Plan - Procedures exist to ensure all clients are enrolled and eligible for services under the STOP grant. In addition to documentation in the Apricot system, an additional legal screening process and intake forms are used to determine eligibility and complete client enrollment within a Victim Services application called MyCase. During the audit, documentation for the four identified cases from MyCase was erroneously excluded, causing the finding. As a subsequent event, the documentation for intake and eligibility for the four identified cases was provided to the external auditors. This process will continue, and future audits will include client documentation for both systems. Additionally, Enforcement of enrollment procedures within Apricot, and oversight from department Directors, has been made a priority. Time Frame for Correction -Appropriate procedures were in place during the full audit year of 2024 and will continue into future years. Corrective action related to documentation within the Apricot system was implemented in August 2025. Individuals Responsible - Jessica Glynn, Vice President of Victim Services and Kellie Swikoski, Grant Manager.

Other Findings in this Audit

1158006 2024-001

Material Weakness Repeat
1158007 2024-001

Material Weakness Repeat
1158008 2024-001

Material Weakness Repeat
1158009 2024-001

Material Weakness Repeat
1158010 2024-001

Material Weakness Repeat
1158011 2024-001

Material Weakness Repeat
1158012 2024-001

Material Weakness Repeat
1158013 2024-001

Material Weakness Repeat
1158014 2024-001

Material Weakness Repeat
1158015 2024-001

Material Weakness Repeat
1158016 2024-001

Material Weakness Repeat
1158017 2024-001

Material Weakness Repeat
1158018 2024-001

Material Weakness Repeat
1158019 2024-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
16.320	Services for Trafficking Victims	$440,058
16.588	Violence Against Women Formula Grants	$82,139
10.558	Child and Adult Care Food Program	$46,962
16.575	Crime Victim Assistance	$29,491
93.598	Services to Victims of A Severe Form of Trafficking	$26,743
93.671	Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services	$25,104
93.669	Child Abuse and Neglect State Grants	$20,001
97.024	Emergency Food and Shelter National Board Program	$15,000
93.558	Temporary Assistance for Needy Families	$2,786