Finding 45929 (2022-002)

Finding 2022-002: Late Submission of Reporting Package and Data Collection Form Federal Program: Summer Food Service Program for Children (SFSP) Assistance listing number and title: 10.559 - Summer Food Service Program for Children Finding Type: Noncompliance; significant deficiency in internal controls over compliance. Criteria: The Uniform Guidance requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from auditors or nine months after the end of the audit period, unless longer period of time was agreed to in advance by the cognizant or oversight agency for audit. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Condition and Context: The Federal reporting deadline for the Single Audit Reporting Package was March 31, 2023; however, Capital Area YMCA did not issue its Single Audit Reporting Package on time. Cause: Capital Area YMCA experienced issues with turnover within its accounting leadership, which had a direct impact on the financial reporting process which precipitated delinquency in commencing and completing the 2022 audit. Effect or Potential Effect: The late submission of the reporting package affects all Federal programs administered by Capital Area YMCA. This finding is a significant deficiency in internal control over compliance and noncompliance with the Uniform Guidance. Recommendation: We recommend that Capital Area YMCA improve its financial reporting processes so that the Single Audit Reporting Package can be submitted to the Federal Audit Clearinghouse no later than the earlier of 30 days after the reports are received from auditors or nine months after year-end. Views of Responsible Officials and Planned Corrective Action: See the attached response and corrective action plan.