YMCA OF METROPOLITAN MILWAUKEE, INC.Non-Profit

Federal agency: U.S. Department of the Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: May 1, 2021 ? September 1, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Organization should have formal procurement and subrecipient monitoring policies to guide the Organization when entering into covered transactions. Condition: The Organization had one expense applied to the grant in excess of the micro-purchase threshold. A procurement policy is in place, but it does not address all requirements specific to federal awards. While there were no subrecipients in 2021, the Organization did not have a formal subrecipient monitoring policy in place in the event the Organization entered into such covered transactions. Questioned costs: None Context: Policies were not in place for procurement and subrecipient monitoring, and the Organization entered in to one transaction in excess of the micro-purchase threshold for which multiple price quotations were not obtained. Cause: Management Oversight Effect: The effect of not having a formal procurement policy would be noncompliance with 2 CFR 200.318, while not having a formal subrecipient monitoring policy would result in the Organization potentially being unaware of waste or abuse with subrecipient work. Repeat finding: No Recommendation: It is recommended that the Organization supplement its procurement policy to address requirements specific to federal awards and develop a formal subrecipient monitoring policy. Views of responsible officials: There is no disagreement with the audit finding.