EIN: 340714799
UEI: LF7KHFHA5NA6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 2024. 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 March 24, 2025 (519 days ago).
What is a management decision? →The Young Women's Christian Association of Canton, Ohio and Subsidiary did not timely file the SF-425 and SF-429 forms. Repeat Finding from Prior Year: No Questioned Costs: None Context: Because of significant turnover in the accounting department, the SF-425 annual and semi-annual forms were not submitted by the required deadlines. In addition, the SF-429 forms were submitted late. Effect: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not meet the timeliness reporting compliance requirements for 2023. Cause: Due to turnover at The Young Women's Christian Association of Canton, Ohio and Subsidiary, the SF-425 and SF-429 forms were not filed timely. Recommendation: Complete and file the semiannual SF-425, annual SF-425, SF-429 and SF-429-A to conform with the reporting requirements and put in place controls to ensure future reporting is completed timely. Management Response: The Young Women's Christian Association of Canton, Ohio and Subsidiary agrees with the finding and will implement adequate checks and balances to ensure this oversight does not recur.
Show full finding ▾Hide full finding ▴Finding 2023-001 Program: Department of Health and Human Services: CFDA 93.600 Head Start Cluster Criteria: The Head Start Cluster has financial and special reporting deadlines for the SF-425 and SF-429 forms. Condition: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not timely file the SF-425 and SF-429 forms. Repeat Finding from Prior Year: No Questioned Costs: None Context: Because of significant turnover in the accounting department, the SF-425 annual and semi-annual forms were not submitted by the required deadlines. In addition, the SF-429 forms were submitted late. Effect: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not meet the timeliness reporting compliance requirements for 2023. Cause: Due to turnover at The Young Women's Christian Association of Canton, Ohio and Subsidiary, the SF-425 and SF-429 forms were not filed timely. Recommendation: Complete and file the semiannual SF-425, annual SF-425, SF-429 and SF-429-A to conform with the reporting requirements and put in place controls to ensure future reporting is completed timely. Management Response: The Young Women's Christian Association of Canton, Ohio and Subsidiary agrees with the finding and will implement adequate checks and balances to ensure this oversight does not recur.
Corrective Action Plan Year Ended December 31, 2023 Finding: 2023-001 Corrective Action Plan: The Young Women's Christian Association of Canton, Ohio did not timely file the annual SF-425 and SF-429 forms, as required under the special reporting requirements for Head Start. Management has submitted the reports and added the reports to the Master Reporting Deadlines Calendar maintained and monitored by the Chief Executive Office to ensure that this oversight does not recur.
FAC accepted this audit on September 14, 2023 — management decision was due March 14, 2024.
The Young Women's Christian Association of Canton, Ohio and Subsidiary did not file the annual SF-429 and SF-429-A for 2022.
Show full finding ▾Hide full finding ▴The Young Women's Christian Association of Canton, Ohio and Subsidiary did not file the annual SF-429 and SF-429-A for 2022.
Corrective Action Plan: The Young Women's Christian Association of Canton, Ohio did not file the annual SF-429 and SF-429-A Real Property Report, as required under the special reporting requirements for Head Start. Management has ensured fiscal staff receives formal training from the Office of Head Start through its Fiscal Institute. Management has submitted the past due SF-429 ? Real Property Report forms and added the SF-429 and SF-429A to the Master Reporting Deadlines Calendar maintained and monitored by the Finance Department to ensure this oversight does not recur. In addition, Management has dedicated a staff accountant to oversee fiscal reporting requirements for the Office of Head Start.
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
The YWCA did not have a control to ensure that the Data Collection Form would be timely filed. Criteria: The Data Collection Form is due 9 months after year end. Cause: Procedures were not in place to cause the Data Collection Form to be filed timely. Context: Due to delays in completing the audit, the Data Collection Form was not able to be timely filed. Effect: The Data Collection form was not timely filed. Repeat Finding from Prior Year: No Question Costs: None Recommendation: The YWCA should ensure the timely completion of it's audit so that the Data Collection Form is filed timely. View of Responsible Official and Planned Corrective Actions: The YWCA agrees with the finding and will work to ensure a more timely audit process so that the Date Collection Form can be filed timely.
Show full finding ▾Hide full finding ▴Section III - Federal Award Findings and Questioned Costs Finding 2021-001 Program: Early Head Start Grant 93.600 Condition: The YWCA did not have a control to ensure that the Data Collection Form would be timely filed. Criteria: The Data Collection Form is due 9 months after year end. Cause: Procedures were not in place to cause the Data Collection Form to be filed timely. Context: Due to delays in completing the audit, the Data Collection Form was not able to be timely filed. Effect: The Data Collection form was not timely filed. Repeat Finding from Prior Year: No Question Costs: None Recommendation: The YWCA should ensure the timely completion of it's audit so that the Data Collection Form is filed timely. View of Responsible Official and Planned Corrective Actions: The YWCA agrees with the finding and will work to ensure a more timely audit process so that the Date Collection Form can be filed timely.
Corrective Active Plan Year Ended December 31, 2021 Identifying Number 2021-001 Finding: The Organization did not timely file the Data Collection Form. Action Taken: We fully concur with the findings of the audit and have taken necessary steps to fully implement the recommendation. Sincerely Shana Smith, MBA Chief Executive Officer
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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