YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER LOUISVILLE, THENon-Profit

Criteria: The YMCA and Affiliates’ are required to submit reports timely and accurately to the U.S Department of Health and Human Services to ensure compliance with federal regulations and to maintain accountability for federal funds. Statement of Conditions: During the audit, it was noted the YMCA and Affiliates failed to file one report timely, two reports did not use the appropriate basis for reporting, and several relevant fields were incomplete on the reports. Cause of Condition: The lack of timely and accurate reporting is due to inadequate controls over the reporting process. The report was submitted late. After they are prepared, the reports are not reviewed by another individual prior to submission. Effect of Condition: The compliance requirement to file timely and accurate reports with the federal agency was not met. Additionally, incomplete reports hinder the ability of the federal agency to effectively monitor and evaluate the performance of the YMCA and Affiliates. Recommendation: The YMCA and Affiliates’ should enhance internal controls over the grant reporting process. Reccomended actions include cross-training staff involved in report preparation and submission, providing additional guidance and trainign on reporting requirements and basis of presentation, and implementing a review process to rensure all relevant ifnoramtion is completed accurately prior to submisison. Identification of Repeat Finding: The finding is a repeat of the finding noted in the December 31, 2024, as finding 2024-001. Views of Responsible Officials: Management appreciates the recommendaiton and recognizes the importance of strong internal control over the reporting process. Teh YMCA and Affilates acknowledge that opportunities exist to further enhance consistency in report preparation and review procedres, particularly through additonal cross-trining and formalized review process. At the same time, managment notes that the matter identified was administrative in nature and di nto result in a material misstatement or loss of funds. Nevertheless, managment agrees that strengthening docuemantion, trining and review procedures will further improve the overall reporting process and reduce the likelihood of similar issues occuring the future.

Criteria: The YMCA and Affiliates’ are required to submit reports timely and accurately to the U.S Department of Health and Human Services to ensure compliance with federal regulations and to maintain accountability for federal funds. Statement of Conditions: During the audit, it was noted the YMCA and Affiliates failed to file one report timely, one report did not use the appropriate basis for reporting, one report did not report for the appropriate period, and several relevant fields were incomplete on multiple reports. Cause of Condition: The lack of timely and accurate reporting is due to inadequate controls over the reporting process. The report was submitted late as the individual responsible for reporting was on leave at the time the report was due. After they are prepared, the reports are not reviewed by another individual prior to submission. Effect of Condition: The compliance requirement to file timely and accurate reports with the federal agency was not met. Additionally, incomplete reports hinder the ability of the federal agency to effectively monitor and evaluate the performance of the YMCA and Affiliates. Recommendation: The YMCA and Affiliates’ should implement internal controls over the reporting process. This includes cross training individuals to submit reports, training staff on the correct reporting basis, and instituting a review process on reports to ensure all relevant fields are completed prior to submission. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.