EIN: 210635052
UEI: DD1KWENEF4G3
Audited by: STEPHANO SLACK LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on February 10, 2025 — management decision was due August 10, 2025.
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
FAC accepted this audit on June 4, 2023 — management decision was due December 4, 2023.
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.
Show full finding ▾Hide full finding ▴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.
Corrective action plan: Corrective action plan - Finding #2022-001 In response to the finding #2022-001 late submission of reporting package and data collection form, the Organization experienced turnover in Chief Financial Officer role in the finance department that led to several delays in providing financial statements on a timely basis. Position Title of Person Overseeing This Issue: Louise Mccants, CEO Completion Date: The Organization has made the appropriate changes to fully remediate the issue by hiring a new accounting staff in September 2022 and an outsourced CFO in October 2022. The Organization corrected this finding in January 2023. Corrective action plan - Finding #2022-002 In response to the finding #2022-002 prior period adjustment, the Organization identified the error in the reporting period ended June 30, 2021 in fiscal year 2023. The Organization corrected the error and updated their internal controls to identify and detect errors. Position Title of Person Overseeing This Issue: Louise Mccants, CEO Completion Date: The Organization has made the appropriate changes to fully remediate the issue by hiring a new accounting staff in September 2022 and an outsourced CFO in October 2022. The Organization corrected this finding in January 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on September 14, 2021 — management decision was due March 14, 2022.
U.S. Department of Agriculture Child and Adult Care Food Program (CACFP) ? CFDA 10.558 Passed through the New Jersey, Department of Agriculture, Division of Food and Nutrition Grant period 7/1/19 ? 6/30/20 Finding 2020-001 Compliance over Eligibility Criteria or Specific Requirement ? The Organization is required to establish eligibility for pre-school participants under the income eligibility guidelines and reimbursement rates as published in the Federal Register and on the FNS website. Organizations must determine each enrolled participant?s eligibility for free and reduced price meals in order to claim reimbursement for the meals served to that individual at the correct rate (7 CFR sections 226.15(e)(2), 226.17(b)(8), 226.19(b)(7)(i), and 226.19a(b)(8)). Condition ? The Organization was not able to provide completed eligibility applications for all participants during the contract period. Context ? The Organization was unable to provide documentation to establish eligibility under the income eligibility guidelines for all pre-school participants during the contract period. Although management asserts that they established eligibility at the time of enrollment, due to turnover in key personnel and in moving records, they were not able to find eligibility applications for all participants. Effect ? Noncompliance with the requirements of 7 CFR sections 226.15(e)(2), 226.17(b)(8), 226.19(b)(7)(i), and 226.19a(b)(8). Cause ? The Organization had turnover in key personnel and moved records, which caused them to not be able to locate all eligibility applications for all participants. Recommendation ? The Organization should monitor employees and procedures for record retention on a regular basis to ensure that they are being adhered to.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Child and Adult Care Food Program (CACFP) ? CFDA 10.558 Passed through the New Jersey, Department of Agriculture, Division of Food and Nutrition Grant period 7/1/19 ? 6/30/20 Finding 2020-001 Compliance over Eligibility Criteria or Specific Requirement ? The Organization is required to establish eligibility for pre-school participants under the income eligibility guidelines and reimbursement rates as published in the Federal Register and on the FNS website. Organizations must determine each enrolled participant?s eligibility for free and reduced price meals in order to claim reimbursement for the meals served to that individual at the correct rate (7 CFR sections 226.15(e)(2), 226.17(b)(8), 226.19(b)(7)(i), and 226.19a(b)(8)). Condition ? The Organization was not able to provide completed eligibility applications for all participants during the contract period. Context ? The Organization was unable to provide documentation to establish eligibility under the income eligibility guidelines for all pre-school participants during the contract period. Although management asserts that they established eligibility at the time of enrollment, due to turnover in key personnel and in moving records, they were not able to find eligibility applications for all participants. Effect ? Noncompliance with the requirements of 7 CFR sections 226.15(e)(2), 226.17(b)(8), 226.19(b)(7)(i), and 226.19a(b)(8). Cause ? The Organization had turnover in key personnel and moved records, which caused them to not be able to locate all eligibility applications for all participants. Recommendation ? The Organization should monitor employees and procedures for record retention on a regular basis to ensure that they are being adhered to.
Views of responsible officials ? In response to the finding on eligibility testing for the missing applications of program participants, the applications were typically completed and filed by the individual program directors. The applications in question were from the Capital Area YMCA's Preschool Program, which experienced a high turnover rate that year due to several leadership changes. The program had four different Directors in a 12-month period of time and two new administrative assistants, who did not maintain some information connected to certain initial applications. Since this particularly challenging period, the Organization has made a few changes to remedy the problem. We created a new Department that only deals with the management of all Food Access issues. All applications are now collected, filed and stored by the Food Access Department.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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