YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER WAUKESHA COUNTY, 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 Young Men?s Christian Association of Greater Waukesha County, Inc. (the Organization or YMCA) 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.