Finding 400775 (2023-001)

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Requirement
P
Questioned Costs
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Year
2023
Accepted
2024-06-13

AI Summary

  • Core Issue: The YMCA failed to file the 2022 Data Collection Form on time, violating federal reporting requirements.
  • Impacted Requirements: Annual financial reporting must be completed within 30 days of the audited financial statements or no later than 9 months after year-end.
  • Recommended Follow-Up: The YMCA should file the 2022 form promptly and implement procedures to ensure future compliance with reporting deadlines.

Finding Text

LATE FILING OF 2022 DATA COLLECTION FORM; CONDITION - THE YMCA IS NOT IN COMPLIANCE WITH THE ANNUAL FINANCIAL REPORTING REQUIREMENTS OF THE FEDERAL AUDIT CLEARINGHOUSE; CRITERIA - UNIFORM GUIDANCE REQUIRES ANNUAL REPORTING BY SPECIFIED DUE DATES AFTER THE YMCA'S YEAR-END. THE DUE DATES ARE THE SHORTER OF 30 DYAS AFTER THE RELEASE OF THE AUDITED FINANCIAL STATEMENTS BUT NO LATER THAN 9 MONTHS AFTER THE YMCA'S YEAR-END.; EFFECT - THE YMCA DID NOT MEET THE REPORTING REQUIREMENTS OF THE UNIFORM GUIDANCE.; RECOMMENDATION - THE YMCA SHOULD FILE THE 2022 DATA COLLECTION FORM AS SOON AS FEASIBLY POSSIBLE AND DEVELOP PROCEDURES TO ENSURE THAT THE UNIFORM GUIDANCE REPORTING REQUIREMENTS ARE MET.; VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - MANAGEMENT CONCURS WITH THE FINDING. THE YMCA NOW HAS PROCEDURES IN PLACE TO ENSURE THAT ALL UNIFORM GUIDANCE REPORTING REQUIREMENTS ARE MET FOR THE DECEMBER 31, 2023, FINANCIAL STATEMENT AUDIT AND THE 2022 DATA COLLECTION FORM WILL BE FILED AS SOON AS FEASIBLY POSSIBLE.

Corrective Action Plan

LATE FILING OF 2022 DATA COLLECTION FORM; PROBLEM - THE ANNUAL REPORTING REQUIREMENTS OF THE FEDERAL AUDIT CLEARINGHOUSE WERE NOT MET IN RELATION TO THE CERTIFICATION OF THE 2022 DATA COLLECTION FORM.; CORRECTIVE ACTION - OUR YMCA MANAGEMENT TEAM WILL WORK CLOSELY WITH OUR AUDIT FIRM TO FILE AND CERTIFY THE 2022 DATA COLLECTION FORM ALONGSIDE THE FILING AND CERTIFICATION OF THE 2023 DATA COLLECTION FORM TO ENSURE COMPLIANCE WITH THE REPORTING REQUIREMENTS OF THE UNIFORM GUIDANCE.; TIMELINE - THE 2022 DATA COLLECTION FORM WILL BE FILED AND CERTIFIED NO LATER THAN 30 DAYS AFTER THE RELEASE OF THE AUDITED FINANCIAL STATEMENTS. IN THIS CASE, THE FORM WILL BE FILED BY JULY 5, 2024.; MONITORING FOR FUTURE COMPLIANCE - OUR YMCA MANAGEMENT TEAM WILL ENSURE THAT PROCESSES ARE IN PLACE TO WORK WITH OUR AUDIT FIRM EACH YEAR SUBSEQUENT TO 2024 TO ENSURE THAT THE DATA COLLECTION FORM IS FILED AND CERTIFIED TIMELY AND IN ACCORDANCE WITH REQUIREMENTS OF THE UNIFORM GUIDANCE.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $525,327
10.558 Child and Adult Care Food Program $491,146
10.559 Summer Food Service Program for Children $397,507
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $80,392
10.225 Community Food Projects $23,713