Finding 1165846 (2025-001)

Material Weakness Repeat Finding
Requirement
ABCEFGHIJLMNP
Questioned Costs
-
Year
2025
Accepted
2025-12-19
Audit: 376711
Organization: YWCA Evanston/north Shore (IL)

AI Summary

  • Core Issue: YWCA Evanston/North Shore missed the deadline to submit the fiscal year 2024 Data Collection Form and single audit reporting package.
  • Impacted Requirements: Compliance with the Uniform Grant Guidance, which mandates timely reporting to the Federal Audit Clearinghouse.
  • Recommended Follow-Up: Ensure timely year-end closing and submission of required documents to avoid funding risks in the future.

Finding Text

Federal program: All federal programs on the Schedule of Federal Expenditures Agencies: All agencies on the Schedule of Federal Expenditures Criteria: The Uniform Grant Guidance requires the YWCA Evanston/North Shore to submit the Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. The fiscal year 2024 single audit reporting package was due to the Federal Clearinghouse no later than March 31, 2025. Condition: the YWCA Evanston/North Shore did not submit its fiscal year 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse before the deadline. Cause: Certain expenses related to a cost reimbursement grant were improperly excluded from the Schedule of Federal Expenditures for the year ended June 30, 2024. Questioned Costs: None noted. Effect: Timely reporting to governmental agencies was not achieved for fiscal year 2024. Grantor agencies may reduce or withdraw funding if compliance requirements are not met. Recommendation: We recommend the YWCA Evanston/North Shore ensure the timely and adequate close of the YWCA Evanston/North Shore's year end and schedule of the financial statement and single audits. Views of Responsible Officials: Management concurs and plans to submit the Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report, going forward.

Corrective Action Plan

Condition: YWCA Evanston/North Shore did not submit its fiscal year 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concurs and plans to submit the June 30, 2024 data collection form and single audit reporting package on or before December 31, 2025. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Laura Moorehead, Vice President of Finance and Operations Management Response: Management concurs with the finding.

Categories

Cash Management Reporting

Other Findings in this Audit

  • 1165836 2025-001
    Material Weakness Repeat
  • 1165837 2025-001
    Material Weakness Repeat
  • 1165838 2025-001
    Material Weakness Repeat
  • 1165839 2025-001
    Material Weakness Repeat
  • 1165840 2025-001
    Material Weakness Repeat
  • 1165841 2025-001
    Material Weakness Repeat
  • 1165842 2025-001
    Material Weakness Repeat
  • 1165843 2025-001
    Material Weakness Repeat
  • 1165844 2025-001
    Material Weakness Repeat
  • 1165845 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 CRIME VICTIM ASSISTANCE $196,717
16.736 TRANSITIONAL HOUSING ASSISTANCE FOR VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, STALKING, OR SEXUAL ASSAULT $100,131
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $53,750
93.667 SOCIAL SERVICES BLOCK GRANT $42,093
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $34,800
14.267 CONTINUUM OF CARE PROGRAM $33,572
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $16,000
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $15,000
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $13,967