Finding 564107 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-06-06

AI Summary

  • Core Issue: The YMCA failed to conduct competitive procurement for $2.1 million in janitorial services, violating federal procurement standards.
  • Impacted Requirements: Nonprofit organizations must ensure full and open competition for purchases over $150,000, as outlined in the Uniform Guidance.
  • Recommended Follow-Up: Provide training for procurement staff on the YMCA’s procurement policy to prevent future noncompliance.

Finding Text

Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350. U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00. 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for the YMCA is $150,000. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that competitive procurement for $2.1 million of contracted janitorial expenditures was not performed. This is a repeat of finding #2023-003. Cause: Failure to follow the YMCA’s procurement policy by those responsible for procurement. Effect: Failure to follow formal procurement methods may result in the YMCA purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Views of responsible officials: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2024-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350, U. S. Department of Health and Human Services, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, 01/01/24 – 12/31/26, 90X40630-01-00. Condition and context: During our testing of a sample of 9 expenditures requiring procurement, we identified that a competitive procurement for $2.1 million of contracted janitorial expenditures greater was not performed. Recommendation: Provide additional training to employees responsible for procurement on the YMCA’s procurement policy. Management’s response: Management agrees with the finding. The organization’s janitorial services for all locations is a contract where we are aware of significant inflationary pressures among our provider and their peers. Procurement was not performed as a way to maintain the existing relationship with the current provider that has not passed their rising costs on to us due to the long-standing relationship. However, these services will be procured in 2025 to ensure best practices and adherence to our policy. Responsible officer: Jennifer Garcia, Chief Financial Officer. Estimated completion date: September 2025.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 564108 2024-002
    Significant Deficiency Repeat
  • 564109 2024-002
    Significant Deficiency Repeat
  • 564110 2024-002
    Significant Deficiency Repeat
  • 564111 2024-002
    Significant Deficiency Repeat
  • 564112 2024-001
    Material Weakness Repeat
  • 564113 2024-002
    Significant Deficiency Repeat
  • 564114 2024-003
    Material Weakness Repeat
  • 564115 2024-001
    Material Weakness Repeat
  • 564116 2024-002
    Significant Deficiency Repeat
  • 564117 2024-004
    Significant Deficiency
  • 564118 2024-001
    Material Weakness Repeat
  • 564119 2024-002
    Significant Deficiency Repeat
  • 1140549 2024-001
    Material Weakness Repeat
  • 1140550 2024-002
    Significant Deficiency Repeat
  • 1140551 2024-002
    Significant Deficiency Repeat
  • 1140552 2024-002
    Significant Deficiency Repeat
  • 1140553 2024-002
    Significant Deficiency Repeat
  • 1140554 2024-001
    Material Weakness Repeat
  • 1140555 2024-002
    Significant Deficiency Repeat
  • 1140556 2024-003
    Material Weakness Repeat
  • 1140557 2024-001
    Material Weakness Repeat
  • 1140558 2024-002
    Significant Deficiency Repeat
  • 1140559 2024-004
    Significant Deficiency
  • 1140560 2024-001
    Material Weakness Repeat
  • 1140561 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.676 Unaccompanied Children Program $10.71M
19.510 U.s. Refugee Admissions Program $3.79M
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $2.75M
93.576 Refugee and Entrant Assistance Discretionary Grants $2.06M
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1.28M
10.558 Child and Adult Care Food Program $862,958
16.320 Services for Trafficking Victims $813,704
16.575 Crime Victim Assistance $793,009
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $520,827
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $274,075
21.027 Coronavirus State and Local Fiscal Recovery Funds $228,268
97.010 Citizenship Education and Training $174,608
10.559 Summer Food Service Program for Children $146,314
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $25,815
10.569 Emergency Food Assistance Program (food Commodities) $12,845