EIN: 314379594
UEI: YLWVMBX7MNB8
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (130 days from today).
What is a management decision? →During the audit period, one annual and one semiannual financial report were due as required under the Federal awards referenced above. Neither reports were submitted within the required time period as stated in the Criteria. Cause: The Association lacked adequate internal controls over the preparation, review, and submission of the Federal financial reports, resulting in untimely submissions. Effect: Failure to adhere to the reporting requirements could result in disciplinary action from the Federal agency. Questioned costs: None Identification of how questioned costs were computed: Not applicable Repeat finding: Not applicable Recommendation: We recommend the Association establish, implement, and consistently follow an internal control policy to ensure financial reports are submitted timely and accurately. Views of responsible officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 – Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program: Head Start Cluster AL Number: 93.600 Pass-through: Not applicable Award Number: 05CH012552-01 & 05CH012552-02 Award Year: 2024/2025 & 2025/2026 Type of Finding: Significant Deficiency and Noncompliance Criteria: 2 CFR 200.328(c) requires a recipient of a Federal award to submit financial reports as required by the Federal award. Reports submitted annually by the recipient must be due no later than 90 calendar days after the reporting period. Reports submitted semiannually must be due no later than 30 calendar days after the reporting period. As a recipient of Federal funding, the Association is responsible for ensuring financial reports are complete, accurate, and submitted timely in accordance with these requirements. Management is also responsible for establishing and maintaining internal controls to ensure compliance with applicable laws and regulations. Condition: During the audit period, one annual and one semiannual financial report were due as required under the Federal awards referenced above. Neither reports were submitted within the required time period as stated in the Criteria. Cause: The Association lacked adequate internal controls over the preparation, review, and submission of the Federal financial reports, resulting in untimely submissions. Effect: Failure to adhere to the reporting requirements could result in disciplinary action from the Federal agency. Questioned costs: None Identification of how questioned costs were computed: Not applicable Repeat finding: Not applicable Recommendation: We recommend the Association establish, implement, and consistently follow an internal control policy to ensure financial reports are submitted timely and accurately. Views of responsible officials: See Corrective Action Plan.
Finding Number: 2025-001 Anticipated Completion Date: 6/30/26 Responsible Contact Person: Bradley L McCain, CFO Planned Corrective Action: Management agrees with the finding. The Association's annual Federal Financial Report (FFR) was submitted 22 days after the required due date, and the semi-annual FFR was submitted 65 days after the required due date. The delays resulted from staffing disruptions, including employee turnover and an extended employee leave under the Family and Medical Leave Act (FMLA), which impacted the Association's ability to complete and submit required reports within the prescribed deadlines. To address this issue, the Association has strengthened its internal controls over Federal reporting by establishing a formal reporting calendar that identifies all required Federal reports, due dates, responsible individuals, and internal review deadlines. The Director of Grant Compliance is responsible for preparing and submitting Federal financial reports, while the Executive Director of Data and Grants Administration performs a final review to ensure completeness, accuracy, and timely submission. Management has also implemented cross-training and documented reporting procedures to reduce the risk of future delays caused by staff absences or turnover. Internal due dates have been established in advance of Federal deadlines to allow sufficient time for review and submission. The effectiveness of these corrective actions has already been demonstrated, as the subsequent semi-annual Federal Financial Report was submitted by the required deadline. Compliance with Federal reporting deadlines will be monitored on an ongoing basis.
FAC accepted this audit on February 6, 2026 — management decision was due August 6, 2026.
The controls in place were not sufficient to ensure costs submitted for reimbursement were complete and accurate. Context: The Association included the same payroll costs to two different invoices (requests for cost reimbursement) for the ARPA Relocation subgrant passed through the City of Columbus. These two invoices were submitted and recorded as revenue in 2024 and consist of costs incurred in 2023 and 2024. The payroll costs submitted in the first invoice totaled $107,668 while the second invoice contained payroll costs of $119,120. The difference between those amounts represents additional payroll costs for one employee for pay dates between May and June 2024. Cause: The underlying cause was due to an oversight of the disbursement journal reviewer. Effect: The Association submitted a duplicate invoice for payroll expenditures that were already reimbursed. Questioned costs: $107,668 Identification of how questioned costs were computed: See explanation provided in the Context. Repeat finding: No. Recommendation: The Association should review its policies and procedures to ensure the same costs are not duplicated among different invoices submitted for cost reimbursement. Views of responsible officials: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2024-003 – Allowable Costs Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Pass-through: City of Columbus Award Number: 2576-2021 Award Year: 10/18/2021 – 12/31/2026 Type of Finding: Material Weakness and Noncompliance Criteria: Per 2 CFR 200.403, Costs charged to federal awards must be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. In addition, they must not be included as a cost or used to meet cost-sharing requirements of any other federally-financed program in either the current or a prior period. Condition: The controls in place were not sufficient to ensure costs submitted for reimbursement were complete and accurate. Context: The Association included the same payroll costs to two different invoices (requests for cost reimbursement) for the ARPA Relocation subgrant passed through the City of Columbus. These two invoices were submitted and recorded as revenue in 2024 and consist of costs incurred in 2023 and 2024. The payroll costs submitted in the first invoice totaled $107,668 while the second invoice contained payroll costs of $119,120. The difference between those amounts represents additional payroll costs for one employee for pay dates between May and June 2024. Cause: The underlying cause was due to an oversight of the disbursement journal reviewer. Effect: The Association submitted a duplicate invoice for payroll expenditures that were already reimbursed. Questioned costs: $107,668 Identification of how questioned costs were computed: See explanation provided in the Context. Repeat finding: No. Recommendation: The Association should review its policies and procedures to ensure the same costs are not duplicated among different invoices submitted for cost reimbursement. Views of responsible officials: See Corrective Action Plan
Finding Number: 2024-003 Anticipated Completion Date: March 31, 2026 Responsible Contact Person: Brad McCain, Chief Financial Officer Planned Corrective Action: Management has reviewed and revised its reimbursement and reconciliation procedures for federal grants to prevent duplicate submission of costs. Enhanced controls include standardized invoice preparation checklists, segregation of duties between invoice preparation and review, and reconciliation of reimbursement requests to payroll registers and the general ledger prior to submission. Management will also provide targeted training to staff involved in grant billing and reimbursement processes. In coordination with the City of Columbus, the YMCA is updating and resubmitting a final report and invoice reflecting the removal of duplicated expenses and the inclusion of allowable actual expenses that had not previously been invoiced.
The controls in place were not sufficient to ensure vendors the Association transacted with were not debarred, suspended, or otherwise excluded from participating in Federal awards. Context: Out of three vendors selected for testing, the Association did not verify whether they were suspended or debarred from entering into federally covered transactions for any of them. Cause: The Association indicated that they were not familiar with this compliance requirement for this funding. Effect: The Association did not identify the need to verify vendors and therefore did not have any support that they verified vendors for this program. Questioned costs: None. Identification of how questioned costs were computed: Not applicable. Repeat finding: No. Recommendation: The Association should put processes in place that ensures vendors are not suspended or debarred from entering into transactions involving Federal awards and retain documentation of the verification. Views of responsible officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2024-004 – Suspension/Debarment Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Pass-through: City of Columbus and Community Shelter Board Award Number: 2920-2021 and YMCA-24-CSB Award Year: Various Type of Finding: Significant Deficiency and Noncompliance Criteria: Per 2 CFR 200.414, "Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards." Per 2 CFR 180 Subpart C, section 300, recommendations to verify that the person or company you intend to do business with is not excluded or disqualified include: (a) Checking SAM.gov Exclusions, (b) Collecting a certification from that person, or (c) Adding a clause or condition to the covered transaction with that person. Condition: The controls in place were not sufficient to ensure vendors the Association transacted with were not debarred, suspended, or otherwise excluded from participating in Federal awards. Context: Out of three vendors selected for testing, the Association did not verify whether they were suspended or debarred from entering into federally covered transactions for any of them. Cause: The Association indicated that they were not familiar with this compliance requirement for this funding. Effect: The Association did not identify the need to verify vendors and therefore did not have any support that they verified vendors for this program. Questioned costs: None. Identification of how questioned costs were computed: Not applicable. Repeat finding: No. Recommendation: The Association should put processes in place that ensures vendors are not suspended or debarred from entering into transactions involving Federal awards and retain documentation of the verification. Views of responsible officials: See Corrective Action Plan.
Finding Number: 2024-004 Anticipated Completion Date: March 31, 2026 Responsible Contact Person: Brad McCain, Chief Financial Officer Planned Corrective Action: Management has implemented procedures to verify vendor eligibility for federally funded programs in accordance with suspension and debarment requirements. These procedures include documenting SAM.gov verification or obtaining vendor certifications prior to payment for federally funded transactions and retaining evidence of verification. Finance and procurement staff will be trained on these requirements, and compliance will be monitored through periodic internal review.
The Association was unable to verify whether costs recorded in the financial accounting system were included in invoices submitted for cost reimbursement. As such, auditors could not verify whether these costs were included in the appropriate period of performance. Context: Out of a sample of 40 transactions tested for compliance with period of performance requirements, 27 of them could not be traced to a reimbursement invoice. Most of these transactions were transfers of payroll costs from one program to another. Cause: The Association did not have a strong process to track program expenses with the financial accounting system and did not effectively reconcile expenditures between the general ledger and the Schedule of Expenditures of Federal Awards. In addition, the Association did not maintain support for expenditures charged to federal grants to be able to support whether they were within the allowable period of performance. Effect: The Association could not provide evidence of whether the transactions tested were within the period of performance. Questioned costs: $602,142 Identification of how questioned costs were computed: Known questioned costs were computed by summing the dollar amount of selections that were identified as errors which totaled $6,829. An error rate was calculated by taking the number of errors divided by the total sample size as described in the Context section. This error rate was then applied to the untested population to calculate projected questioned costs of $595,313. Repeat finding: Not applicable. Recommendation: The Association should review its policies and procedures to ensure costs recorded in the financial accounting system are able to be reconciled to invoices submitted for cost reimbursement as well as the Schedule of Expenditures of Federal Awards. Views of responsible officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2024-005 – Period of Performance Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Pass-through: Community Shelter Board Award Number: YMCA-24-CSB and YMCA-25-CSB Award Year: 7/1/2023 – 6/30/2024 and 7/1/2024 – 6/30/2025 Type of Finding: Material Weakness and Noncompliance Criteria: 2 CFR 200.403(h): Administrative closeout costs may be incurred until the due date of the final report(s). If incurred, these costs must be liquidated prior to the due date of the final report(s) and charged to the final budget period of the award unless otherwise specified by the Federal agency. All other costs must be incurred during the approved budget period. 2 CFR 200.302: The recipient's and subrecipient's financial management system must provide for the following: Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. Condition: The Association was unable to verify whether costs recorded in the financial accounting system were included in invoices submitted for cost reimbursement. As such, auditors could not verify whether these costs were included in the appropriate period of performance. Context: Out of a sample of 40 transactions tested for compliance with period of performance requirements, 27 of them could not be traced to a reimbursement invoice. Most of these transactions were transfers of payroll costs from one program to another. Cause: The Association did not have a strong process to track program expenses with the financial accounting system and did not effectively reconcile expenditures between the general ledger and the Schedule of Expenditures of Federal Awards. In addition, the Association did not maintain support for expenditures charged to federal grants to be able to support whether they were within the allowable period of performance. Effect: The Association could not provide evidence of whether the transactions tested were within the period of performance. Questioned costs: $602,142 Identification of how questioned costs were computed: Known questioned costs were computed by summing the dollar amount of selections that were identified as errors which totaled $6,829. An error rate was calculated by taking the number of errors divided by the total sample size as described in the Context section. This error rate was then applied to the untested population to calculate projected questioned costs of $595,313. Repeat finding: Not applicable. Recommendation: The Association should review its policies and procedures to ensure costs recorded in the financial accounting system are able to be reconciled to invoices submitted for cost reimbursement as well as the Schedule of Expenditures of Federal Awards. Views of responsible officials: See Corrective Action Plan.
Finding Number: 2024-005 Anticipated Completion Date: March 31, 2026 Responsible Contact Person: Brad McCain, Chief Financial Officer Planned Corrective Action: Management is strengthening controls over tracking, documenting, and reconciling federal grant expenditures to ensure compliance with period of performance requirements. Actions include implementing improved grant-level tracking within the financial system, reconciling general ledger activity to reimbursement invoices and the SEFA on a routine basis, and retaining documentation to support the allowability and timing of costs charged to federal programs. Management will also formalize procedures for payroll reallocations across programs to ensure traceability and compliance with grant requirements. Documentation will be required to be attached to all journal transactions demonstrating the linkage between the underlying payroll records to the correct grant programs.
FAC accepted this audit on November 7, 2022 — management decision was due May 7, 2023.
Information on the federal program ? 21.027, Department of the Treasury, Coronavirus State and Local Fiscal Recovery Fund, passed through the City of Columbus, 1380-2021. Criteria or specific requirement ? Procurement, Suspension and Debarment. Condition ? Documentation that suspension and debarment procedures were performed for applicable vendors could not be produced. Questioned costs ? No Context ? Due to turnover in the grants management department, documentation that vendor checks for suspension and debarment could not be identified to confirm that such procedures had been performed. Effect ? Vendors were not on the exclusion listing for suspension or debarment, however, could have been since such procedures may not have been performed. Cause ? Turnover in the grants management department created a gap in controls for either the performance of such procedures or the maintenance of the documentation of such. Identification as a repeat finding ? No Recommendation ? We suggest detailed procedures be maintained which discuss the applicable compliance requirements, required documentation and where such documentation should be maintained. In addition, when turnover occurs, training for new employees on such matters should be performed. Views of management and planned corrective action - We agree with the auditors? comments concerning the suspension and debarment procedures. First, the Association will review all current vendors against the SAM.gov exclusion list. If any matches are made, the vendor record will be updated accordingly to prevent any further purchases. Secondly, we will create vendor suspension and debarment policies to be added to the Financial Policies and Procedures Manual. This new policy will include, at a minimum, new vendor procedures or ongoing review. Prior to adding a new vendor to the AP module the exclusion list will be searched. The new vendor record will include the date and result of the exclusion review. If the vendor was found to be on the exclusion list, the AP clerk would then inform the staff who requested the vendor addition to source and select an alternative vendor. Finally, the Association will consult with FORVIS to determine best practices and a schedule for ongoing exclusion review.
Show full finding ▾Hide full finding ▴Information on the federal program ? 21.027, Department of the Treasury, Coronavirus State and Local Fiscal Recovery Fund, passed through the City of Columbus, 1380-2021. Criteria or specific requirement ? Procurement, Suspension and Debarment. Condition ? Documentation that suspension and debarment procedures were performed for applicable vendors could not be produced. Questioned costs ? No Context ? Due to turnover in the grants management department, documentation that vendor checks for suspension and debarment could not be identified to confirm that such procedures had been performed. Effect ? Vendors were not on the exclusion listing for suspension or debarment, however, could have been since such procedures may not have been performed. Cause ? Turnover in the grants management department created a gap in controls for either the performance of such procedures or the maintenance of the documentation of such. Identification as a repeat finding ? No Recommendation ? We suggest detailed procedures be maintained which discuss the applicable compliance requirements, required documentation and where such documentation should be maintained. In addition, when turnover occurs, training for new employees on such matters should be performed. Views of management and planned corrective action - We agree with the auditors? comments concerning the suspension and debarment procedures. First, the Association will review all current vendors against the SAM.gov exclusion list. If any matches are made, the vendor record will be updated accordingly to prevent any further purchases. Secondly, we will create vendor suspension and debarment policies to be added to the Financial Policies and Procedures Manual. This new policy will include, at a minimum, new vendor procedures or ongoing review. Prior to adding a new vendor to the AP module the exclusion list will be searched. The new vendor record will include the date and result of the exclusion review. If the vendor was found to be on the exclusion list, the AP clerk would then inform the staff who requested the vendor addition to source and select an alternative vendor. Finally, the Association will consult with FORVIS to determine best practices and a schedule for ongoing exclusion review.
Reference Number: 2021-003 Finding Type ? Other Matter Finding ? Suspension and Debarment Procedures Views of Responsible Officials and Planned Corrective Actions ? We agree with the auditors? comments concerning the suspension and debarment procedures. First, the Association will review all current vendors against the SAM.gov exclusion list. If any matches are made, the vendor record will be updated accordingly to prevent any further purchases. Secondly, we will create vendor suspension and debarment policies to be added to the Financial Policies and Procedures Manual. This new policy will include, at a minimum, new vendor procedures or ongoing review. Prior to adding a new vendor to the AP module the exclusion list will be searched. The new vendor record will include the date and result of the exclusion review. If the vendor was found to be on the exclusion list, the AP clerk would then inform the staff who requested the vendor addition to source and select an alternative vendor. Finally, the Association will consult with Forvis to determine best practices and a schedule for ongoing exclusion review. Contact person responsible for corrective action: Brad McCain, CFO Anticipated Completion Date: 12/31/2022
Information on the federal program ? 21.027, Department of the Treasury, Coronavirus State and Local Fiscal Recovery Fund, passed through the City of Columbus, 1380-2021. Criteria or specific requirement ? Allowable Costs/Cost Principles. Condition ? Wages for the month of August were erroneously double charged to the grant. Questioned costs - $197,104.82 Context ? In our testing of allowable costs, it was identified that wages were charged to the grant both when accrued and paid. Effect ? Expenditures were charged to the grant that were not valid costs. Cause ? When calculating allowable costs charged to the grant, wages during the month of August were captured in the invoice total both when accrued and paid, however, the corresponding reversal of the salary accrual, which was recorded in the general ledger, was not included in the calculation, therefore, double counting wages for that period. Identification as a repeat finding - No Recommendation ? We suggest a detailed review by management occur of all expenditures charged to the grant to ensure compliance. Views of management and planned corrective action - We agree with the auditors? comments concerning the unallowable costs. The Association will contact the funder (City of Columbus) and present an updated disbursement journal. Then the YMCA will return funds equal to the unallowable expenses. Furthermore, the Association will finalize and implement an invoice review checklist to standardize the process of a second reviewer on all invoices and requests for reimbursements.
Show full finding ▾Hide full finding ▴Information on the federal program ? 21.027, Department of the Treasury, Coronavirus State and Local Fiscal Recovery Fund, passed through the City of Columbus, 1380-2021. Criteria or specific requirement ? Allowable Costs/Cost Principles. Condition ? Wages for the month of August were erroneously double charged to the grant. Questioned costs - $197,104.82 Context ? In our testing of allowable costs, it was identified that wages were charged to the grant both when accrued and paid. Effect ? Expenditures were charged to the grant that were not valid costs. Cause ? When calculating allowable costs charged to the grant, wages during the month of August were captured in the invoice total both when accrued and paid, however, the corresponding reversal of the salary accrual, which was recorded in the general ledger, was not included in the calculation, therefore, double counting wages for that period. Identification as a repeat finding - No Recommendation ? We suggest a detailed review by management occur of all expenditures charged to the grant to ensure compliance. Views of management and planned corrective action - We agree with the auditors? comments concerning the unallowable costs. The Association will contact the funder (City of Columbus) and present an updated disbursement journal. Then the YMCA will return funds equal to the unallowable expenses. Furthermore, the Association will finalize and implement an invoice review checklist to standardize the process of a second reviewer on all invoices and requests for reimbursements.
Reference Number: 2021-004 Finding Type ? Material Noncompliance and Material Weakness Finding ? Allowable Costs ? Coronavirus State and Local Fiscal Recovery Fund Views of Responsible Officials and Planned Corrective Actions ? We agree with the auditors? comments concerning the unallowable costs. The Association will contact the funder (City of Columbus) and present an updated disbursement journal. Then the YMCA will return funds equal to the unallowable expenses. Furthermore, the Association will finalize and implement an invoice review checklist to standardize the process of a second reviewer on all invoices and requests for reimbursements. Contact person responsible for corrective action: Brad McCain, CFO Anticipated Completion Date: 12/31/2022
FAC accepted this audit on April 6, 2022 — management decision was due October 6, 2022.
CFDA Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 05CH010875 02 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR Part 170, recipients (i.e. direct recipients) of grants and cooperative agreements are required to report first tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The non Federal entity must report each obligating action report no later than the end of the month following the month in which the obligation was made. Condition - The Association did not complete Federal Funding Accountability and Transparency (FFATA) reporting within the required timeframe. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The Association had three subawards under this grant that required FFATA reporting during the year. The Association entered into the subrecipient agreement on April 1, 2020. The Organization completed all required reporting in April 2021 and all key data elements were accurately reported. Cause and Effect - The Association did not have an adequate process in place in order to identify and execute all required reporting requirements under the grant. As such, FFATA reporting requirements were not identified and completed within required timeframe. Recommendation - We recommend the Association put a process in place wherein grant terms are reviewed to identify all potential reporting requirements in order to ensure all reporting requirements are met. Views of Responsible Officials and Corrective Action Plan - Management has reviewed and agreed with this finding. As a result, management has added FFATA reporting to the Head Start checklist and created calendar reminders to submit FFATA reporting within the required timelines. Furthermore, all future grants will be reviewed to identify any additional FFATA reporting or other reporting requirements.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 05CH010875 02 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR Part 170, recipients (i.e. direct recipients) of grants and cooperative agreements are required to report first tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The non Federal entity must report each obligating action report no later than the end of the month following the month in which the obligation was made. Condition - The Association did not complete Federal Funding Accountability and Transparency (FFATA) reporting within the required timeframe. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The Association had three subawards under this grant that required FFATA reporting during the year. The Association entered into the subrecipient agreement on April 1, 2020. The Organization completed all required reporting in April 2021 and all key data elements were accurately reported. Cause and Effect - The Association did not have an adequate process in place in order to identify and execute all required reporting requirements under the grant. As such, FFATA reporting requirements were not identified and completed within required timeframe. Recommendation - We recommend the Association put a process in place wherein grant terms are reviewed to identify all potential reporting requirements in order to ensure all reporting requirements are met. Views of Responsible Officials and Corrective Action Plan - Management has reviewed and agreed with this finding. As a result, management has added FFATA reporting to the Head Start checklist and created calendar reminders to submit FFATA reporting within the required timelines. Furthermore, all future grants will be reviewed to identify any additional FFATA reporting or other reporting requirements.
Finding Number: 2020-003 Condition: The Association did not complete Federal Funding Accountability and Transparency (FFATA) reporting within the required timeframe. Planned Corrective Action: Management has reviewed and agreed with this finding. As a result, management has added FFATA reporting to the Head Start checklist and created calendar reminders to submit FFATA reporting within the required timelines. Furthermore, all future grants will be reviewed to identify any additional FFATA reporting or other reporting requirements. Contact person responsible for corrective action: Brad McCain, CFO Anticipated Completion Date: 4/1/2021
CFDA Number, Federal Agency, and Program Name - 21.019, Department of Treasury, Coronavirus Relief Funds Federal Award Identification Number and Year - 1094 2020 Pass-through Entity - City of Columbus Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Further, per the Federal Register, an entity receiving CRF funding should keep sufficient records to demonstrate that the amount of payments were used in accordance with Section 601(d) of the Social Security Act. Condition - The Association did not adequately and consistently maintain records and calculations to support expenditure detail submitted to the grantor under the program for rental relief to support grant requirements. Questioned Costs - Unknown Identification of How Questioned Costs Were Computed - Refer to context below. Context - During testing, calculation errors were noted in 5 out of 35 rental relief samples tested, resulting in a net error of approximately $500. It was also noted that the Association did not have a consistent process for accumulating necessary data to support expenditures and in some cases the level of support was inadequate. Based on an analysis performed, expenditures incurred by the Association exceeded the total grant amount received from the grantor considering estimated questioned costs. As such, questioned costs are unknown. Cause and Effect - The Association did not have a consistent process for maintaining related records and accumulating necessary data surrounding the expenditures under this grant. As a result, there were calculation inaccuracies identified. Recommendation - We recommend the Association implement a consistent and accurate process for accumulating necessary supporting detail and calculating expenditures. Additionally, we recommend a review process be put in place over the resulting calculations. Views of Responsible Officials and Planned Corrective Actions - Due to the COVID-19 pandemic, there was a significant increase in grant awards including completely new sources of funding. Some awarding agencies did not provide CFDA numbers in original contracts and provided them as late as April 2021. As such it was difficult to ascertain which requirements were attached to which funding. Management agrees that a consistent and accurate process is needed for compiling supporting documentation and calculating expenditures. The Association has implemented a new process of form submission that includes attaching all of the required documents. This provides the Quality/Compliance team and Accounting teams to review documentation. Furthermore, any funding requiring calculations will be reviewed by the grants management team for verification.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - 21.019, Department of Treasury, Coronavirus Relief Funds Federal Award Identification Number and Year - 1094 2020 Pass-through Entity - City of Columbus Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Further, per the Federal Register, an entity receiving CRF funding should keep sufficient records to demonstrate that the amount of payments were used in accordance with Section 601(d) of the Social Security Act. Condition - The Association did not adequately and consistently maintain records and calculations to support expenditure detail submitted to the grantor under the program for rental relief to support grant requirements. Questioned Costs - Unknown Identification of How Questioned Costs Were Computed - Refer to context below. Context - During testing, calculation errors were noted in 5 out of 35 rental relief samples tested, resulting in a net error of approximately $500. It was also noted that the Association did not have a consistent process for accumulating necessary data to support expenditures and in some cases the level of support was inadequate. Based on an analysis performed, expenditures incurred by the Association exceeded the total grant amount received from the grantor considering estimated questioned costs. As such, questioned costs are unknown. Cause and Effect - The Association did not have a consistent process for maintaining related records and accumulating necessary data surrounding the expenditures under this grant. As a result, there were calculation inaccuracies identified. Recommendation - We recommend the Association implement a consistent and accurate process for accumulating necessary supporting detail and calculating expenditures. Additionally, we recommend a review process be put in place over the resulting calculations. Views of Responsible Officials and Planned Corrective Actions - Due to the COVID-19 pandemic, there was a significant increase in grant awards including completely new sources of funding. Some awarding agencies did not provide CFDA numbers in original contracts and provided them as late as April 2021. As such it was difficult to ascertain which requirements were attached to which funding. Management agrees that a consistent and accurate process is needed for compiling supporting documentation and calculating expenditures. The Association has implemented a new process of form submission that includes attaching all of the required documents. This provides the Quality/Compliance team and Accounting teams to review documentation. Furthermore, any funding requiring calculations will be reviewed by the grants management team for verification.
Finding Number: 2020-004 Condition: The Association did not adequately and consistently maintain records and calculations to support expenditure detail submitted to the grantor under the program for rental relief to support grant requirements. Planned Corrective Action: Due to the COVID-19 pandemic, there was a significant increase in grant awards including completely new sources of funding. Some awarding agencies did not provide CFDA numbers in original contracts and provided them as late as April 2021. As such it was difficult to ascertain which requirements were attached to which funding. Management agrees that a consistent and accurate process is needed for compiling supporting documentation and calculating expenditures. The Association has implemented a new process of form submission that includes attaching all of the required documents. This provides the Quality/Compliance team and Accounting teams to review documentation. Furthermore, any funding requiring calculations will be reviewed by the grants management team for verification.
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