The Young Men's Christian Association of the Capital DistrictNon-Profit

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.

Congressional Grants – Suspension and Debarment: Information on Federal Program: U.S. Department of Housing and Urban Development Congressional Grant (Federal Assistance Listing Number 14.251). Criteria: 2 CFR Section 200.214 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management, we noted that the Organization is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. Statement of Cause: The Organization did not review compliance requirements related to procurement outlined in 2 CFR Section 200.214. Statement of Effect: The Organization is not in compliance with 2 CFR Section 200.214. The Organization is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Organization could be overpaying for goods and services. Questioned Costs: None. Perspective Information: As part of the required procurement testing, a review of the vendor charged to the Congressional grant and therefore represented purchases with federal dollars was performed. The vendor was not suspended or debarred from participation in Federal assistance programs or activities. Recommendation: We recommend that the Organization review the requirements of 2 CFR Section 200.214 and ensure that their procurement procedures are being followed and that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of responsible officials and planned corrective actions: The Capital District YMCA reviewed the vendor used for our project when the auditors brought this to our attention and we did not find any suspension or disbarment information. We will incorporate this vendor review into our process for all programs or activities related to Federal contracts. This will be done in conjunction with the procurement policy and be in place by July 31, 2025.