YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF GREATER LAFAYETTENon-Profit

Criteria: The Organization is required to submit the Data Collection Form and thereporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required nine month timeframe. It was submitted in February 2025. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This finding was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Context: The Data Collection Form was late in 2023. Recommendation: The Organization should establish compliance controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges noncompliance with federal reporting timelines.  Create a compliance calendar listing all federal reporting deadlines, including the Data Collection Form due date and interim milestones for audit completion.  Designate outsourced finance team as the responsible official for preparing and submitting the Data Collection Form, with the CEO as backup, and require written confirmation of submission to management and the Finance Committee.  Incorporate a year-end compliance checklist into closing procedures to verify preparation and timely filing of the Data Collection Form.  Provide training to leadership and finance staff on federal reporting requirements and consequences of late submissions.

Criteria: Payroll expenses are required to be allowable and accurate per the grant agreement. Condition: Grant claims submitted and paid had various errors in shift differential payroll. Errors included an unallowable cost and incorrect calculations for grant claims. Cause: There is not an adequate internal control system in place to determine what is an allowable cost and ensure payroll calculations are accurate. Effect: Several errors were found including an unallowable cost and incorrect calculation of shift differential claimed. Questioned Costs: Unallowable cost of $83 was identified in the sample of ten employee payments reviewed. There were also incorrect calculations on five out of ten employee payments tested resulting in underclaimed amounts. Perspective Information: The shift differential findings are isolated to payroll samples tested but may be pervasive to other payrolls. Repeat Findings: Not a repeat finding. Context: Payroll testing was conducted on a sample of ten employees. One employee had an unallowable cost of $83 that was claimed and reimbursed by the grantor. Five out of ten employees tested had incorrect calculations resulting in underclaimed amounts. Recommendation: Procedures should be established to ensure only allowable costs are submitted to grantors and payroll calculations are accurate. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges weaknesses in payroll allowability and calculation accuracy. • Update written payroll procedures for grant-funded employees that define allowable and unallowable pay elements (including shift differentials) and specify documentation requirements. • Configure payroll and accounting systems to properly classify VOCAfunded positions and apply standard shift differential calculations, with automated checks where possible. • Require a secondary review of payroll registers and allocations for VOCAfunded staff before costs are included in reimbursement requests, with sign-off by designated finance team member. • Provide training to HR, payroll, and finance staff on VOCA grant requirements, federal cost principles, and internal review procedures.

Criteria: Grant reimbursement summaries are required to be submitted on a monthly basis detailing expenses incurred that are allowable under the terms of the grant agreement. Reimbursement requirements, including allowable costs and submission timelines, are outlined in the individual grant agreements. These requirements ensure that only eligible expenditures are reimbursed in a timely manner. Condition: Reimbursement reporting was not completed accurately, as a reimbursement claim was submitted for an amount greater than the allowable and reimbursable expenses incurred. Cause: There is not an adequate internal control system in place to review and reconcile reimbursement claims to underlying supporting documentation to ensure amounts submitted are accurate and reflect allowable costs incurred. Effect: Reimbursement claims cannot be accurately relied upon to demonstrate the Organization has properly reconciled and reported allowable expenses in accordance with the grant agreement. As this relates to reporting metrics, there are no questioned costs identified. Questioned Costs: $3,696 – See “Context” section below. Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Repeat Findings: This finding is not a repeat finding. Context: Testing was completed on a sample of five out of twenty-four reports submitted for the calendar year for the above VOCA grant. 20% of the reports had deviations between submitted claims and funds received. Claims were over reported as compared to funds received by $3,696. Recommendation: Internal controls and procedures should be established and documentation maintained to ensure reimbursement claims are reviewed and reconciled to supporting documentation prior to submission, and that only allowable costs in accordance with grant agreements are included. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges deficiencies in reconciliation of reimbursement claims.• Implement a standardized reimbursement reconciliation worksheet that ties each grant claim to the general ledger, payroll reports, and underlying invoices prior to submission. • Require documented review and approval of each claim by the designated finance team member, confirming that claimed amounts are allowable, supported, and within the grant period. • Provide staff training on claim preparation, reconciliation, and documentation retention expectations.

Criteria: Performance reports must be submitted monthly detailing the progress of performance based on metrics identified by the Office of Victims of Crime (OVC) (VOCA grants). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other nonfinancial objectives. Condition: Reporting for these metrics were not completed accurately. Cause: There is not adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Repeat Findings: This finding is a repeat finding from the 2023 audit. Finding number was 2023-003. Context: Testing was conducted on two out of twelve reports submitted for the calendar year for the above VOCA grant. 50% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in VOCA data metrics reported.  Utilize and document a consistent process and tools (such as Client Trackmanagement or database system) for effective tracking and reporting of all VOCA program metrics.  Establish a routine for random and planned internal audits of reported metrics, comparing reports to source data to verify accuracy and completeness.  Provide training on proper reporting procedures, best audit practices, and data entry accuracy for all staff involved in VOCA data collection and reporting. Tracking and Documentation:  Organize all VOCA program reports by grant name, month, and year, with reports and supporting source documents maintained together and two signatures (Program Manager and Department Director) to confirm the process.  Ensure all staff sign off on VOCA-related training topics, with documentation saved in their personnel folder.  Conduct internal audits of VOCA performance data on a routine basis (monthly & quarterly) to ensure ongoing compliance and accuracy.

Criteria: Per review of grant agreements, the employees are required to sign a nondiscrimination and drug free policy. Per Organization policy, employees are required to sign a confidentiality statement. Condition: One out of ten employee files tested lacked a signed nondiscrimination and drug policy. One employee also did not have a signed confidentiality statement on file. Cause: There is not an adequate internal control system over employee file documentation. Effect: The Organization is not in compliance with the grant policy requirements. Questioned Costs: N/A Perspective Information: The lack of documentation may be pervasive to other employee files not tested Repeat Findings: This finding is not a repeat finding. Context: Testing was conducted on ten employee files. One employee did not have a signed handbook which included the drug free policy and the nondiscrimination statement. The same employee also did not have a signed confidentiality statement. Recommendation: Procedures should be followed to ensure employee files have proper documentation per grant and Organization policy. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges gaps in VOCA employee file documentation.  Implement a standardized checklist for VOCA and other grant-funded employees that includes required acknowledgements (nondiscrimination, drug-free workplace, confidentiality, and related forms).  Educate HR staff in auditing best practices, emphasizing complete and accurate employee files and the specific grant documentation required.  Schedule periodic reviews of VOCA-funded employee files (at least quarterly) to verify that all required documents are present and current, with results reported to management.

2023-001: EMPLOYMENT VERIFICATION--VOCA Condition and Criteria: Employees must be verified for authorization to work within the United States through the U.S. Department of Homeland Security, as required by the Office for Victims of Crime (OVC) (VOCA grants). Cause: There is not an adequate document retention policy and procedure to ensure completion and retention of employment verification forms. Effect: Employee files cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As this verification deals with performance metrics, there are no questioned costs identified. Context: Testing was completed on a sample of employees for employment procedures and documentation. The Employment Verification form for one employee from a sample of ten, was missing from the employee’s files. Identification of Repeat Findings: This finding is not a repeat finding. Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee verification for employment. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Implement a standardized checklist for employment documentation. • Educate HR staff on audit best practices, emphasizing complete and accurate employee files. • Schedule quarterly reviews to ensure compliance with documentation requirements.

2023-002: DOCUMENTATION OF APPROVALS--VOCA Condition and Criteria: Employee pay rates must be approved by the direct supervisor and management. Cause: There is not an adequate internal control system to ensure that documented approval of an employee pay rate by both the supervisor and management was received. Effect: Grant claims could erroneously claim unallowed costs, due to the lack of documented approval. As this is a documentation of approval issue, there are no questioned costs identified. Context: Testing was conducted on a sample of employees for employment procedures and documentation. One employee from the ten tested did not contain an approved pay rate in the employee’s file. Identification of Repeat Findings: This finding is not a repeat finding. Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Develop a written procedure to support all employee pay rate approvals to be signed by employee, supervisor (if applicable), Director, and CEO. • Conduct training sessions to ensure approval procedure is followed and proper documentation obtained. • Implement a digital tracking system for file management of approval documents.

2023-003: REPORTING--VOCA Condition and Criteria: Performance reports must be submitted monthly detailing the progress of performance based on metrics identified by the Office of Victims of Crime (OVC) (VOCA grants). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately. Cause: There is not adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified. Context: Testing was conducted on two out of twelve reports submitted for the calendar year for the above VOCA grant. 50% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Identification of Repeat Findings: This finding is a repeat finding from the 2022 audit. Finding number was 2022-002. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Views of Responsible Officials and Planned Corrective Actions: (Continued) Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.

Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Indiana Department of Health (IDOH). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately. Cause: There is not an adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified. Context: Testing was conducted on three performance reports out of sixteen reports submitted for the calendar year for the above RPE grant. 100% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Identification of Repeat Findings: This finding is not a repeat finding as RPE was not tested in 2022. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.

2022-002: REPORTING--VOCA Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Office for Victims of Crime (OVC) (VOCA grants). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately. Cause: There is not an adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified. Context: Testing was conducted on three performance reports out of sixteen reports submitted for the calendar year for the above VOCA grants. 100% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Identification of Repeat Findings: This finding is a repeat finding from the 2021 audit. Finding number was 2021-001. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the prior Corrective Action Plans were adopted and phased in beginning September 2023. Those recommendations were: ? Additional staff have been trained to review data entered into the client database monthly for quality assurance prior to running the reports used to complete program reports for grants. Three staff members complete this review monthly. ? Data is being entered into the client database and monitored regularly. ? Standardized reports from database are used to compile program reports and backup documentation is saved. ? Program reports are reviewed and approved by Chief Program Officer or Chief Executive Officer prior to submission to granting agency. ? Program staff are entering client data into the client database in a timely manner. All client data must be entered before monthly reports are compiled. This data is also compiled in a Google doc which Senior Director compares to output from database. ? Client bed nights are being tracked in the client database rather than on a paper residential log. ? YWCA has requested an additional field be added to the client database to allow more detailed and accurate reporting. ? Senior Director has conducted trainings for all staff related to accurate and timely collection and entry of client data into database. YWCA continues to follow the preceding recommendations and has implemented the following additional internal controls and procedures to ensure data quality: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? CEO, CFO and Director are reviewing data collection and program report process to ensure accuracy and compliance. ? Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.

2022-003: REPORTING--STOP Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Office for Violence Against Woman (OVAW). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately. Cause: There is not an adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified. Context: Testing was conducted on two performance reports out of thirteen reports submitted for the calendar year for the above STOP grants. 100% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Identification of Repeat Findings: This finding is not a repeat finding as STOP was not tested in 2021. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the Corrective Action Plan were adopted and phased in beginning September 2023. Those recommendations were: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? CEO, CFO and Director are reviewing data collection and program report process to ensure accuracy and compliance. ? Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.

2021-001: REPORTING Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Office for Victims of Crime (OVC). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately. Cause: There is not an adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified. Context: Testing was conducted on four performance reports out of sixteen reports submitted for the calendar year for the above VOCA grants. 75% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Identification of Repeat Findings: This finding is a repeat finding from the 2020 audit. Prior year?s finding number was 2020-004. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting.

2020-002: COST ALLOCATION PLAN Condition: The Organization did not have a formal, written cost allocation plan to ensure all costs are allowable and correctly allocated. Criteria: As prescribed by federal cost principles, the Organization should prepare a cost allocation plan to ensure indirect costs are consistently and accurately applied to various grants. Cause: As this is a first year Single Audit for the Organization, management was not aware a written cost allocation plan was needed to be in compliance with federal guidelines. Effect/Context: While the Organization does not have a written plan, we found no evidence to suggest that costs were not properly or consistently allocated to the grants tested. Thus there is no questioned costs. Recommendation: The Organization should prepare a written cost allocation plan for costs allocated to ensure consistent and allowable allocation is charged to grants. The plan should be reviewed and updated yearly as needed.

2020-003 EMPLOYEE FILE MAINTENANCE Condition: A background check could not be located for one selected employee. Criteria: The Organization is required to have a background check on file for any employee that has contact with clients. Cause: Management did not properly use their internal control system to ensure that background checks were run on each employee and maintained in employee files. Effect: The payroll of the employee may not have been allowed to be charged to the grant. Context: A sample of ten employees was selected from a population of a possible 39 employees. The test found that one employee file was not in compliance with the grant conditions. Recommendation: The Organization should ensure that it follows the internal control system to ensure that each employee that has contact with clients has a background check on file.

2020-004: REPORTING Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Office for Victims of Crime (OVC). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately. Cause: There is not an adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrative the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questions costs identified. Context: Testing was conducted on four performance reports out of sixteen reports submitted for the calendar year for the above VOCA grants. 75% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting.