Finding 1218088 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-06-22

AI Summary

  • Core Issue: YMCA did not submit monthly grant financial statements on time, violating the 21st Century Grant requirements.
  • Impacted Requirements: Timely submission is essential to comply with federal award terms; noncompliance can lead to cash withholding or termination of grants.
  • Recommended Follow-Up: Management should ensure that monthly grant expenditure reports are submitted promptly to the ALSDE Accounting Department.

Finding Text

Context: During the audit of the financial statements for YMCA, we noted that the organization's monthly grant audited financial statements were not submitted to the Alabama State Department of Education Accounting Department in a timely manner, as the 21st Century Grant requires. Effect: Failure to make timely required submissions of grant expenditure reports is considered noncompliance with terms and conditions of federal awards. Potential actions by the awarding agencies could be withholding cash payment pending correction of the deficiency, withholding federal awards or terminating a federal award. Cause: The YMCA Education Coordinator did not file the grant expenditures timely. Recommendation: We recommend that management confirm that the submission of monthly grant expenditure reports to the ALSDE Accounting Department happens in a timely matter.

Corrective Action Plan

Management's Response: Management has hired a Director of Grants & Impact Funding that will be responsible for submitting the grant expenditure reports.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1218083 2024-001
    Material Weakness Repeat
  • 1218084 2024-002
    Material Weakness Repeat
  • 1218085 2024-001
    Material Weakness Repeat
  • 1218086 2024-002
    Material Weakness Repeat
  • 1218087 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $509,558
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $231,727
10.558 CHILD AND ADULT CARE FOOD PROGRAM $181,728