EIN: 480556758
UEI: MET1WVE5AV89
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 9, 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 9, 2026 (169 days ago).
What is a management decision? →Allowable Activities Type of Finding - Significant deficiency in internal control over compliance Program: Coronavirus Relief Fund Assistance Listing Number: 21.019 Federal Agency: U.S. Department of Treasury Criteria - In accordance with 2 CFR 200.303 subrecipients must establish, document, and maintain effective internal control over federal awards that provides reasonable assurance that the subrecipient is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition - During compliance testing, it was identified that one expenditure in the sample selection was not allowable under the grant agreement. Cause - The expenditure had been reviewed, approved, and manually coded to the appropriate program, however the expenditure was entered into the accounting system under the wrong program. There was no comparison of the coding within the accounting system to the approved coding on the related support. Effect - Grant funds were allocated to an unallowed activity. Questioned Costs - $257. Context - Out of a sample of 21 expenditures totaling $266,209, one expenditure totaling $257 was determined to be an unallowed activity under the Coronavirus Relief Fund and related grant agreement. Identification as a repeat findings - This is not a repeat finding. Recommendation - We recommend management implement a periodic review of grant expenditures entered into the accounting system to ensure coding is consistent with approved programs. Views of responsible official - Management concurs with the finding. The Organization is working with its outsourced accounting firm to make the necessary changes or updates in processes and controls. See the corrective action plan.
Show full finding ▾Hide full finding ▴Allowable Activities Type of Finding - Significant deficiency in internal control over compliance Program: Coronavirus Relief Fund Assistance Listing Number: 21.019 Federal Agency: U.S. Department of Treasury Criteria - In accordance with 2 CFR 200.303 subrecipients must establish, document, and maintain effective internal control over federal awards that provides reasonable assurance that the subrecipient is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition - During compliance testing, it was identified that one expenditure in the sample selection was not allowable under the grant agreement. Cause - The expenditure had been reviewed, approved, and manually coded to the appropriate program, however the expenditure was entered into the accounting system under the wrong program. There was no comparison of the coding within the accounting system to the approved coding on the related support. Effect - Grant funds were allocated to an unallowed activity. Questioned Costs - $257. Context - Out of a sample of 21 expenditures totaling $266,209, one expenditure totaling $257 was determined to be an unallowed activity under the Coronavirus Relief Fund and related grant agreement. Identification as a repeat findings - This is not a repeat finding. Recommendation - We recommend management implement a periodic review of grant expenditures entered into the accounting system to ensure coding is consistent with approved programs. Views of responsible official - Management concurs with the finding. The Organization is working with its outsourced accounting firm to make the necessary changes or updates in processes and controls. See the corrective action plan.
Contact person responsible for correction action – Linda Aziz, Chief Financial Officer Anticipated completion date – August 29, 2025 Corrective action YWCA of Northeast Kansas agrees with the finding. An addendum to the Grant Oversight Policy will require quarterly reviews of grant expenditures. The CFO will ensure expenditures are properly coded and reported in the correct period, in collaboration with accounting partners. Discrepancies will be promptly addressed.
Reporting Type of Finding - Noncompliance and material weakness in internal control over compliance Program: Coronavirus Relief Fund Assistance Listing Number: 21.019 Federal Agency: U.S. Department of Treasury Criteria - In accordance with 2 CFR 200.303 subrecipients must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the subrecipient is managing the federal award in compliance and federal statutes, regulations and the terms and conditions of the federal award. In accordance with 2 CFR 200.329 subrecipients must submit performance reports as required by the federal award. Reports submitted semiannually are due no later than 30 calendar days after the reporting period. Condition - Total expenditures reported on the semiannual reports due April 30, 2024 and October 31, 2024 did not agree to related support. The semiannual report due on October 31, 2024 was not submitted timely. Cause - The reports were prepared on a cash basis and the reports were not being monitored for timely submission. Effect - The Association submitted reports that were not on the accrual basis which caused expenditures to be reported in the incorrect period and submitted one report untimely. Questioned costs - No questioned costs. Context - The Association is required to report to the City of Topeka, Kansas semiannually. We tested both reports due during 2024. The report due April 30, 2024 covered the period October 1, 2023 through March 31, 2024 and reported cash expenditures of $19,675. Internal records of the Organization supported accrual expenditures of $29,678 during the same time period. Expenditures were under-reported by $10,003 on the report due April 30, 2024. The report due October 30, 2024 covered the period April 1, 2024 through September 30, 2024 and reported cash expenditures of $60,902. Internal records of the Organization supported accrual expenditures of $54,726 during the same time period. Expenditures were over-reported by $6,176 on the report due October 30, 2024. This same report was submitted February 25, 2025 when the due date was October 30, 2024. Identification as a repeat finding - This is a repeat finding. See 2023-002. Recommendation - We recommend that management review reporting requirements and internal procedures to ensure expenses are reported accurately, completely, and timely using an accrual basis. There should be a review of the reports prior to submission that includes a comparison to internal accrual-based records and monitoring to ensure the reports are submitted timely. Views of responsible official - Management concurs with the finding. The Organization is reviewing its reporting procedures and providing education on requirements to those involved. See the corrective action plan.
Show full finding ▾Hide full finding ▴Reporting Type of Finding - Noncompliance and material weakness in internal control over compliance Program: Coronavirus Relief Fund Assistance Listing Number: 21.019 Federal Agency: U.S. Department of Treasury Criteria - In accordance with 2 CFR 200.303 subrecipients must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the subrecipient is managing the federal award in compliance and federal statutes, regulations and the terms and conditions of the federal award. In accordance with 2 CFR 200.329 subrecipients must submit performance reports as required by the federal award. Reports submitted semiannually are due no later than 30 calendar days after the reporting period. Condition - Total expenditures reported on the semiannual reports due April 30, 2024 and October 31, 2024 did not agree to related support. The semiannual report due on October 31, 2024 was not submitted timely. Cause - The reports were prepared on a cash basis and the reports were not being monitored for timely submission. Effect - The Association submitted reports that were not on the accrual basis which caused expenditures to be reported in the incorrect period and submitted one report untimely. Questioned costs - No questioned costs. Context - The Association is required to report to the City of Topeka, Kansas semiannually. We tested both reports due during 2024. The report due April 30, 2024 covered the period October 1, 2023 through March 31, 2024 and reported cash expenditures of $19,675. Internal records of the Organization supported accrual expenditures of $29,678 during the same time period. Expenditures were under-reported by $10,003 on the report due April 30, 2024. The report due October 30, 2024 covered the period April 1, 2024 through September 30, 2024 and reported cash expenditures of $60,902. Internal records of the Organization supported accrual expenditures of $54,726 during the same time period. Expenditures were over-reported by $6,176 on the report due October 30, 2024. This same report was submitted February 25, 2025 when the due date was October 30, 2024. Identification as a repeat finding - This is a repeat finding. See 2023-002. Recommendation - We recommend that management review reporting requirements and internal procedures to ensure expenses are reported accurately, completely, and timely using an accrual basis. There should be a review of the reports prior to submission that includes a comparison to internal accrual-based records and monitoring to ensure the reports are submitted timely. Views of responsible official - Management concurs with the finding. The Organization is reviewing its reporting procedures and providing education on requirements to those involved. See the corrective action plan.
Contact person responsible for correction action – Linda Aziz, Chief Financial Officer Anticipated completion date – August 29, 2025 Corrective action The YWCA agrees with the finding. Grant reporting responsibilities will be clarified in policy updates. A Grant Compliance Manager position will be created to support timely, accurate reporting. Staff will receive additional training, and regular internal reviews will be conducted to ensure compliance and address discrepancies.
2023-002
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
Criteria Internal controls should be in place to ensure that misstatements or omissions to the financial statements are prevented, detected, or corrected on a timely basis. Condition Reports submitted to the Governor’s Office for the Crime Victim Assistance Program were inaccurate and had to be resubmitted during the audit. Context Due to high staff turnover in the Finance Department, it was noted during the audit that multiple reports submitted to the Governor’s Office for the Crime Victim Assistance Program were inaccurate and had to be resubmitted. Although the amount was immaterial, a lack of internal controls around reporting caused the reports to be inaccurately prepared and submitted. Effect Original reports submitted to the reporting agency inaccurately reported expenses for the Program. Cause Due to high staff turnover, expenses were being coded to the wrong grants, and the reports were not being properly reviewed against the general ledger to verify they were accurate. Recommendation Procedures should be established and implemented to verify the correct expenses are being reported to the various reporting agencies. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria Internal controls should be in place to ensure that misstatements or omissions to the financial statements are prevented, detected, or corrected on a timely basis. Condition Reports submitted to the Governor’s Office for the Crime Victim Assistance Program were inaccurate and had to be resubmitted during the audit. Context Due to high staff turnover in the Finance Department, it was noted during the audit that multiple reports submitted to the Governor’s Office for the Crime Victim Assistance Program were inaccurate and had to be resubmitted. Although the amount was immaterial, a lack of internal controls around reporting caused the reports to be inaccurately prepared and submitted. Effect Original reports submitted to the reporting agency inaccurately reported expenses for the Program. Cause Due to high staff turnover, expenses were being coded to the wrong grants, and the reports were not being properly reviewed against the general ledger to verify they were accurate. Recommendation Procedures should be established and implemented to verify the correct expenses are being reported to the various reporting agencies. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.
Condition Reports submitted to the Governor's Office for the Crime Victim Assistance Program was inaccurate and had to be resubmitted during the audit. Recommendation Procedures should be established and implemented to verify the correct expenses are being reported to the reporting agencies. Action Taken The business manager will review all reimbursement expense requests and verify requested amounts to the general ledger.
FAC accepted this audit on January 25, 2022 — management decision was due July 25, 2022.
Criteria of specific Requirement Per the grant award agreement, the Subgrantee shall not be approved to use grant funds to construct, remodel, renovate, repair, or make improvements to buildings or similar facilities not expressly authorized. Condition The Association charged construction and repair fees to the major program without getting prior express authorization. Context During audit procedures, we examined 41 transactions charged to the major program. Of the 41 examined, two of them were building repair fees. This resulted in questioned costs of $85.52. Effect Two transactions were charged to the major program that should not have been charged without prior approval from the pass-through agency. Cause The Association did not properly review all program expenditures to ensure that only allowable costs and activities were charged and requested for reimbursement. Recommendation Internal controls should be put in place to ensure that only allowable costs and activities are charged to federal programs. Views of responsible officials and planned corrective actions See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria of specific Requirement Per the grant award agreement, the Subgrantee shall not be approved to use grant funds to construct, remodel, renovate, repair, or make improvements to buildings or similar facilities not expressly authorized. Condition The Association charged construction and repair fees to the major program without getting prior express authorization. Context During audit procedures, we examined 41 transactions charged to the major program. Of the 41 examined, two of them were building repair fees. This resulted in questioned costs of $85.52. Effect Two transactions were charged to the major program that should not have been charged without prior approval from the pass-through agency. Cause The Association did not properly review all program expenditures to ensure that only allowable costs and activities were charged and requested for reimbursement. Recommendation Internal controls should be put in place to ensure that only allowable costs and activities are charged to federal programs. Views of responsible officials and planned corrective actions See corrective action plan.
Allowable costs and activities - The federal program was charged with two building construction and repair fees, which are not allowable without prior authorization. Recommendation - The Organization should implement procedures to ensure that only allowable costs and activities are charged to federal programs. Plan of Action - The grant was charged $85.52 for a small percentage of repairs to a building that was completed during the year. Because of a change in Grant Administrators, we were not able to locate written documentation from the grantor allowing us to charge this cost to the grant. The current Grant Administrator will be notified that any charges outside of the grant budget must be approved in writing by the grantor, and our accounting procedures will be updated to document this as of October 1, 2020.
2019-001
FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.
Criteria of specific Requirement Per the grant award agreement, the Subgrantee shall not be approved to use grant funds to construct, remodel, renovate, repair, or make improvements to buildings or similar facilities not expressly authorized. Condition The Association charged construction and repair fees to the major program without getting prior express authorization. Context During audit procedures, we examined 20 transactions charged to the major program. Of the 20 examined, two of them were building repair fees. This resulted in questioned costs of $564.25. Effect Two transactions were charged to the major program that should not have been charged without prior approval from the pass-through agency. Cause The Association did not properly review all program expenditures to ensure that only allowable costs and activities were charged and requested for reimbursement. Recommendation Internal controls should be put in place to ensure that only allowable costs and activities are charged to federal programs. Views of responsible officials and planned corrective actions See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria of specific Requirement Per the grant award agreement, the Subgrantee shall not be approved to use grant funds to construct, remodel, renovate, repair, or make improvements to buildings or similar facilities not expressly authorized. Condition The Association charged construction and repair fees to the major program without getting prior express authorization. Context During audit procedures, we examined 20 transactions charged to the major program. Of the 20 examined, two of them were building repair fees. This resulted in questioned costs of $564.25. Effect Two transactions were charged to the major program that should not have been charged without prior approval from the pass-through agency. Cause The Association did not properly review all program expenditures to ensure that only allowable costs and activities were charged and requested for reimbursement. Recommendation Internal controls should be put in place to ensure that only allowable costs and activities are charged to federal programs. Views of responsible officials and planned corrective actions See corrective action plan.
Allowable costs and activities - The federal program was charged with two building construction and repair fees, which are not allowable without prior authorization. Recommendation - The Organization should implement procedures to ensure that only allowable costs and activities are charged to federal programs. Plan of Action - The grant was charged $564.25 for a small percentage of repairs to a building that was completed during the year. Because of a change in Grant Administrators, we were not able to locate written documentation from the grantor allowing us to charge this cost to the grant. The current Grant Administrator will be notified that any charges outside of the grant budget must be approved in writing by the grantor, and our accounting procedures will be updated to document this as of October 1, 2020.
Criteria of specific Requirement Employees working on federal programs should have their wages properly calculated and allocated to the program expenses. Condition Two employees were overpaid what their payroll documentation indicated they should have been. Context During audit procedures, we examined 20 employees who worked on the major program. Of those 20 employees, two were paid more than what their Payroll Change Status forms showed. One employee was overpaid by $10 during a single pay period in the year. The other employee was found to have been overpaid by $2.92, per pay period, for 12 periods, which was a $35.04 overpayment. This resulted in total overpayment of $45.04. Effect Employees were overpaid by $45.04, and of that amount, $35.04 was charged to the major program. Cause The Association did not properly review payroll documentation to ensure that employees are paid the approved amount. Recommendation Internal controls should be put in place to ensure that employees are paid only what they were approved to receive. Views of responsible officials and planned corrective actions See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria of specific Requirement Employees working on federal programs should have their wages properly calculated and allocated to the program expenses. Condition Two employees were overpaid what their payroll documentation indicated they should have been. Context During audit procedures, we examined 20 employees who worked on the major program. Of those 20 employees, two were paid more than what their Payroll Change Status forms showed. One employee was overpaid by $10 during a single pay period in the year. The other employee was found to have been overpaid by $2.92, per pay period, for 12 periods, which was a $35.04 overpayment. This resulted in total overpayment of $45.04. Effect Employees were overpaid by $45.04, and of that amount, $35.04 was charged to the major program. Cause The Association did not properly review payroll documentation to ensure that employees are paid the approved amount. Recommendation Internal controls should be put in place to ensure that employees are paid only what they were approved to receive. Views of responsible officials and planned corrective actions See corrective action plan.
Payroll Calculations - The Organization overpaid two employees who work on the federal program, and for one of those employees, the overpayment was charged to the federal program. Recommendation - The Organization should implement procedures to ensure that employees are paid only what they have been approved to receive. Plan of Action - Overpayment of payroll in the amount of $35.04 was charged to the program. This overpayment was a posting error made by our outside accounting firm when our payroll was being manually calculated and entered into QuickBooks. We have since moved our payroll processing to ADP, and it is the responsibility of our Business Manager to review the payroll for accuracy on a quarterly basis. This will be documented in the duties of the Business Manager's job description as shared with the Business Manager by October 1, 2020. The Business Manager will sign this document to acknowledge this added responsibility.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
GSA_MIGRATION
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2017-006
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
GSA_MIGRATION
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