EIN: 430653618
UEI: RKHRLPW9KJV8
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 30, 2026 (150 days ago).
What is a management decision? →Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 0 0 2 0 2 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $233,706 $0 $233,706 $7,004 $0 Repeat of prior year finding: Yes, repeat of prior year finding 2023-001 Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Cause: Management was unclear on the Transparency Act reporting requirements that subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made and that the obligation is based on the contract and not the monthly expenditure. Effect: Because of the above conditions, reporting was completed late during the year and based on monthly expenditures. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it reports all subaward information by the last day of the month following the month in which the subaward/subaward amendment obligation was made. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴2024-002 – Head Start Special Reporting - Significant Deficiency in Internal Control over Compliance Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-03 04/01/23 – 03/31/24 U.S. Department of Health and Human Services 07CH011972-04 04/01/24 – 03/31/25 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 0 0 2 0 2 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $233,706 $0 $233,706 $7,004 $0 Repeat of prior year finding: Yes, repeat of prior year finding 2023-001 Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Cause: Management was unclear on the Transparency Act reporting requirements that subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made and that the obligation is based on the contract and not the monthly expenditure. Effect: Because of the above conditions, reporting was completed late during the year and based on monthly expenditures. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it reports all subaward information by the last day of the month following the month in which the subaward/subaward amendment obligation was made. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Management is committed to ensuring we are in compliance with all Head Start Reporting required by the Department of Health and Human Services and other regulatory bodies. Management has thoroughly reviewed all the terms and conditions of its grant awards with internal management and externally with the Department of Health and Human Services and other regulatory bodies to ensure proper completion of subaward reports in FSRS, the SF429 and other required reporting. The above noted issue was discovered during the course of the 2024 audit. Upon discovery of the requirement, Management took the above noted steps to become compliant. The finding repeated in 2024 is solely due to the lack of clarity as to the timing of the reporting. Effective to date, all FSRS and applicable SF429 reports have been filed correctly and timely.
2023-001
Young Women’s Christian Association of Metropolitan St. Louis, Inc. did follow the capitalization policy for capitalizing property and equipment funded by Head Start. Repeat of prior year finding: No Criteria: Equipment purchases exceeding $5,000 that were approved by Head Start must be properly listed in the program's official equipment inventory. Cause: The Organization experienced turnover in key financial positions during the year and after year end that impacted the year end close process as the Organization did not have a formal year end close set of procedures. Effect: Because of the above conditions, equipment purchases exceeding $5,000, that were approved by Head Start, were initially expensed, and were adjusted to property and equipment during the audit. The equipment needs to be added to the program's official equipment inventory. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish a month end or year end process to review expenditures for items that should be capitalized in accordance with the Organization's capitalization policy and then add those capitalized items to the Head Start inventory listing. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴2024-003 – Head Start Equipment and Real Property Management - Significant Deficiency in Internal Control over Compliance Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-03 04/01/23 – 03/31/24 U.S. Department of Health and Human Services 07CH011972-04 04/01/24 – 03/31/25 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did follow the capitalization policy for capitalizing property and equipment funded by Head Start. Repeat of prior year finding: No Criteria: Equipment purchases exceeding $5,000 that were approved by Head Start must be properly listed in the program's official equipment inventory. Cause: The Organization experienced turnover in key financial positions during the year and after year end that impacted the year end close process as the Organization did not have a formal year end close set of procedures. Effect: Because of the above conditions, equipment purchases exceeding $5,000, that were approved by Head Start, were initially expensed, and were adjusted to property and equipment during the audit. The equipment needs to be added to the program's official equipment inventory. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish a month end or year end process to review expenditures for items that should be capitalized in accordance with the Organization's capitalization policy and then add those capitalized items to the Head Start inventory listing. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Management will establish a formal process to review expenditures for items that should be capitalized on a monthly basis and add those capitalized items to the Head Start inventory listing.
Young Women’s Christian Association of Metropolitan St. Louis, Inc. included an employee's salary in the indirect cost calculation that exceeded the Executive Level II rate. Repeat of prior year finding: No Criteria: Notwithstanding any other provision of law, no Federal funds may be used to pay any part of the compensation of an individual employed by a Head Start agency, if such compensation, including non-Federal funds, exceeds an amount equal to the rate payable for level II of the Executive Schedule under section 5313 of title 5. Cause: The Organization paid deferred bonuses to the employee during the year ended December 31, 2024, which lead to the employee being over the threshold. Due to turnover in key financial positions, the employee's compensation was not removed from the indirect calculation completed monthly. Effect: Because of the above conditions, compensation was charged to Head Start and Early Head Start programs that should have been excluded. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish a policy to review all compensation projected for the year, including anticipated bonuses, to determine if an employee will be over the threshold for Level II of the Executive Schedule. If an employee is over that threshold, they should be excluded from any direct costs or indirect costs charged to the programs. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴2024-004 – Head Start Allowable Costs - Significant Deficiency in Internal Control over Compliance Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-03 04/01/23 – 03/31/24 U.S. Department of Health and Human Services 07CH011972-04 04/01/24 – 03/31/25 Questioned Costs: $207,765 How were questioned costs computed: Allocation of salary Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. included an employee's salary in the indirect cost calculation that exceeded the Executive Level II rate. Repeat of prior year finding: No Criteria: Notwithstanding any other provision of law, no Federal funds may be used to pay any part of the compensation of an individual employed by a Head Start agency, if such compensation, including non-Federal funds, exceeds an amount equal to the rate payable for level II of the Executive Schedule under section 5313 of title 5. Cause: The Organization paid deferred bonuses to the employee during the year ended December 31, 2024, which lead to the employee being over the threshold. Due to turnover in key financial positions, the employee's compensation was not removed from the indirect calculation completed monthly. Effect: Because of the above conditions, compensation was charged to Head Start and Early Head Start programs that should have been excluded. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish a policy to review all compensation projected for the year, including anticipated bonuses, to determine if an employee will be over the threshold for Level II of the Executive Schedule. If an employee is over that threshold, they should be excluded from any direct costs or indirect costs charged to the programs. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Management is committed to ensuring that we are in compliance with all Head Start regulations required by the Department of Health and Human Services and other regulatory bodies. Management will ensure that the indirect cost calculations complies with all regulations prospectively.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 10 0 10 0 10 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $2,780,007 $0 $2,780,007 $0 $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2023. The SF-429-A filed in 2023 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Repeat of prior year finding: Yes, repeat of prior year finding 2022-002 Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-02 04/01/22 – 03/31/23 U.S. Department of Health and Human Services 07CH011972-03 04/01/23 – 03/31/24 U.S. Department of Health and Human Services 07HE0004130103 01/01/23-12/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 10 0 10 0 10 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $2,780,007 $0 $2,780,007 $0 $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2023. The SF-429-A filed in 2023 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Repeat of prior year finding: Yes, repeat of prior year finding 2022-002 Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Management is committed to ensuring we are in compliance with all Head Start Reporting required by the Department of Health and Human Services and other regulatory bodies. Management has thoroughly reviewed all the terms and conditions of its grant awards with internal management and externally with the Department of Health and Human Services and other regulatory bodies to ensure the proper completion of subaward reports in FSRS, the SF429 and other required reporting. The above noted issue was discovered during the course of the 2022 audit, but after the reporting deadlines for the 2023 year. Upon discovery of the requirement, Management took the above noted steps to become compliant with both 2022 and 2023. The finding repeated in 2023 solely due to the timing of the discover of the issue. Effective to date, all FSRS and applicable SF429 reports have been filed correctly and timely.
2022-002
FAC accepted this audit on December 12, 2023 — management decision was due June 12, 2024.
Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Department of Health and Human Services AL # 93.600 Head Start Cluster Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22 U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23 U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested 13 Subaward not reported 13 Report not timely 0 Subaward amount incorrect 0 Subaward missing key elements 0 Dollar Amount of Tested Transactions $3,879,898 Subaward not reported $3,879,898 Report not timely $0 Subaward amount incorrect $0 Subaward missing key elements $0 In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year. Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual SF429. Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware of the requirement to include all reportable property on the SF-429-A report. Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists. Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Management is committed to ensuring we are in compliance with all Head Start Reporting required by the Department of Health and Human Services and other regulatory bodies. Management will thoroughly review all the terms and conditions of its grant awards with internal management and externally with the Department of Health and Human Services and other regulatory bodies to ensure the proper completion of subaward reports in FSRS, the SF429 and other required reporting.
Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Show full finding ▾Hide full finding ▴Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Management has historically submitted their financial statements to the federal audit clearinghouse in a timely fashion. Unfortunately, due to new reporting requirements such as the lease accounting standards we were not successful in achieving timely submission for the annual audit report. Management and their audit firm are currently adjusting planning procedures and strategy to ensure timely submission of the annual audit report in the future.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
1 out of 40 employees' wage rate tested was not properly supported by authorized wage rate maintained in employee?s personnel file for the pay period tested. Effect: The Association was not in compliance with the federal regulations regarding the Allowable Costs/Cost Principles. Cause: This item relates to an employee who received additional duties pay for a period of time when the employee?s job responsibilities increased. The additional pay should have stopped at a specific time period and that change was processed timely. However, the rate of pay at which the Association reverted to was not properly adjusted for a raise that occurred during that period. This situation was unique to the Association and the error was due to a lack of training and a shortage of resources. Questioned Cost: $-0-. Recommendation: The Association should evaluate and enhance the process it currently uses to ensure that all changes to employee wage rate are updated and reviewed in a timely manner. Classification: Compliance finding and control deficiency in internal controls. Compliance Requirement: Allowable Costs/Cost Principles.
Show full finding ▾Hide full finding ▴Finding No. 2020-001 Federal Program: U.S. Department of Health and Human Services - Head Start (CFDA Number: 93.600) Criteria: Per 45 CFR Subchapter A 75.403, regarding cost principles: factors affecting allowability of cost - cost must be adequately documented in order to be allowable under federal award. Condition: 1 out of 40 employees' wage rate tested was not properly supported by authorized wage rate maintained in employee?s personnel file for the pay period tested. Effect: The Association was not in compliance with the federal regulations regarding the Allowable Costs/Cost Principles. Cause: This item relates to an employee who received additional duties pay for a period of time when the employee?s job responsibilities increased. The additional pay should have stopped at a specific time period and that change was processed timely. However, the rate of pay at which the Association reverted to was not properly adjusted for a raise that occurred during that period. This situation was unique to the Association and the error was due to a lack of training and a shortage of resources. Questioned Cost: $-0-. Recommendation: The Association should evaluate and enhance the process it currently uses to ensure that all changes to employee wage rate are updated and reviewed in a timely manner. Classification: Compliance finding and control deficiency in internal controls. Compliance Requirement: Allowable Costs/Cost Principles.
Management agrees with the finding and has implemented procedures that will eliminate future errors. Procedures implemented included additional training and documentation for each time a wage rate increases or decreases for an employee. A member of the accounting department when processing payroll reviews the pay rates and ensures the rates agree with the Payroll Notice Form (PCN). Results will be reviewed by the CEO, CHRO and CFO and included in the monthly Finance Committee packet. Persons responsible for corrective action: Dr. Cheryl Watkins-Moore, MBA, President and CEO Anticipated date of corrective action: 8/16/2021
2019-001
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
5 out of 40 employees' wage rate tested was not properly supported by authorized wage rate maintained in employee's personnel file for the pay period tested. Effect: The Association was not in compliance with the federal regulations regarding the Allowable Costs/Cost Principles. Cause: This item is related to the prior year finding that the payroll change notice does not automatically calculate the COLA (cost of living adjustments). The wage rates were properly adjusted based on the current year COLA but the payroll change notices were not properly retained due to turnover in Human Resources. After the prior year audit, an internal review was conducted during the year, however, since the corrective action plan wasn't implemented until June 2019, these items were identified again during the FY2019 audit. Questioned cost: $0 Recommendations: The Association should evaluate and enhance the process it currently uses to ensure that all changes to employee wage rate are updated and reviewed in a timely manner. Classification: Compliance finding and control deficiency in internal controls. Compliance Requirement: Allowable Costs/Cost Principles
Show full finding ▾Hide full finding ▴Federal Program: US Department of Health and Human Services - Head Start CFDA Number 93.600 Per 45 CFR Subchapter A 75.403, regarding cost principles: factors affecting allowability of cost - cost must be adequately documented in order to be allowable under federal award. Condition: 5 out of 40 employees' wage rate tested was not properly supported by authorized wage rate maintained in employee's personnel file for the pay period tested. Effect: The Association was not in compliance with the federal regulations regarding the Allowable Costs/Cost Principles. Cause: This item is related to the prior year finding that the payroll change notice does not automatically calculate the COLA (cost of living adjustments). The wage rates were properly adjusted based on the current year COLA but the payroll change notices were not properly retained due to turnover in Human Resources. After the prior year audit, an internal review was conducted during the year, however, since the corrective action plan wasn't implemented until June 2019, these items were identified again during the FY2019 audit. Questioned cost: $0 Recommendations: The Association should evaluate and enhance the process it currently uses to ensure that all changes to employee wage rate are updated and reviewed in a timely manner. Classification: Compliance finding and control deficiency in internal controls. Compliance Requirement: Allowable Costs/Cost Principles
Management agrees with the finding and has implemented procedures that will eliminate future errors. Procedures implemented include, monthly internal audit of personnel files, and modification of payroll system to allow for multiple pay rates to enable tracking of additional duty pay. Results will be reviewed by the CEO, CHRO and CFO and included in the monthly Finance Committee packet. Person responsible for corrective action: Beth Kastner CFO Anticipated date of corrective action: 4/15/2020
2018-001
FAC accepted this audit on June 25, 2019 — management decision was due December 25, 2019.
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