Finding 565964 (2025-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-06-24

AI Summary

  • Core Issue: The Organization lacks documented procurement procedures, violating 2 CFR Section 200.318.
  • Impacted Requirements: Non-compliance with federal procurement standards affects all purchases above a specified threshold.
  • Recommended Follow-Up: Develop and implement a written procurement policy by July 31, 2025, in line with CFR Section 200.318.

Finding Text

Congressional Grants - Procurement: Information on Federal Program: U.S. Department of Housing and Urban Development Congressional Grant (Federal Assistance Listing Number 14.251). Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Statement of Condition: During our discussions with management, we noted that the Organization does not have documented procurement procedures in place. Statement of Cause: The Organization did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318. Statement of Effect: The Organization is not in compliance with 2 CFR Section 200.218. The Organization does not have documented procedures and is therefore not performing required procedures that would be standard for all purchases over a given threshold. Questioned Costs: None. Perspective Information: As part of the required procurement testing, inquiries are made of the Organization’s management as to any procurement policies that the Organization has. Recommendation: We recommend that the Organization review the requirements of 2 CFR Section 200.318 to develop procurement policies to be followed. Views of responsible officials and planned corrective actions: The Capital District YMCA will develop and implement a written procurement policy in accordance with CFR Section 200.318. We will have this in place by July 31, 2025.

Corrective Action Plan

The Capital District YMCA will develop and implement a written procurement policy in accordance with 2 CFR Section 200.318 and have it in place by July 31, 2025. The SVP/CFO Mary Maziejka will be responsible for development and implementation of the policy.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 565965 2025-002
    Significant Deficiency
  • 1142406 2025-001
    Significant Deficiency
  • 1142407 2025-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $1.00M
93.575 Child Care and Development Block Grant $115,253
10.558 Child and Adult Care Food Program $66,506
21.027 Coronavirus State and Local Fiscal Recovery Funds $63,480