Finding Text
Criteria: The Organization is required to submit the Data Collection Form and thereporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required nine month timeframe. It was submitted in February 2025. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This finding was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Context: The Data Collection Form was late in 2023. Recommendation: The Organization should establish compliance controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges noncompliance with federal reporting timelines. Create a compliance calendar listing all federal reporting deadlines, including the Data Collection Form due date and interim milestones for audit completion. Designate outsourced finance team as the responsible official for preparing and submitting the Data Collection Form, with the CEO as backup, and require written confirmation of submission to management and the Finance Committee. Incorporate a year-end compliance checklist into closing procedures to verify preparation and timely filing of the Data Collection Form. Provide training to leadership and finance staff on federal reporting requirements and consequences of late submissions.