EIN: 620476243
UEI: QDYKW8QXMLB4
Audited by: CHERRY BEKAERT LLP
Oversight agency: 93 [Department of Health and Human Services]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 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 December 24, 2025 (250 days ago).
What is a management decision? →During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.
Show full finding ▾Hide full finding ▴Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period January 1, 2024 through June 21, 2024. Cause: During the first two quarters of the year ended December 31, 2024, the YMCA grants management team reviewed grant reports and verbally discussed them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented were operating effectively during that period. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and implemented procedures effective June 22, 2024 to ensure established controls are being followed.
Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Corrective Action: Management will ensure reviews of documents submitted to grantors will be reviewed and documented such that evidence of such reviews will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action was implemented effective June 22, 2024. If there are questions regarding this corrective action plan, please call Marcy Towns, Chief Financial Officer, at (615) 259-9622.
2023-002
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
During the audit, we noted insufficient evidence of the performance of controls related to the review and approval of information on employee time sheets and pay rates for 2021. Cause: During the last quarter of the year ended December 31, 2021, the YMCA transitioned from its previous external payroll processing company to another external payroll processing company. The evidence of the performance of the controls related to the review and approval of information on employee time sheets and pay rates for 2021 was not retained after the transition. Effect: The YMCA is not able to produce documentation that the internal controls implemented are operating effectively. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and pay rates including proper evidence is maintained of the control over compliance with allowable cost requirements, related to payroll. Management’s Response: We agree with the finding and have implemented procedures to ensure established controls are being followed and evidenced appropriately for 2023.
Show full finding ▾Hide full finding ▴Finding 2023-001 – Significant Deficiency in Internal Controls over Allowable Costs (Payroll) – COVID-19 ARPA Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with the grant requirements regarding allowable costs, including payroll applied to the grant. Condition: During the audit, we noted insufficient evidence of the performance of controls related to the review and approval of information on employee time sheets and pay rates for 2021. Cause: During the last quarter of the year ended December 31, 2021, the YMCA transitioned from its previous external payroll processing company to another external payroll processing company. The evidence of the performance of the controls related to the review and approval of information on employee time sheets and pay rates for 2021 was not retained after the transition. Effect: The YMCA is not able to produce documentation that the internal controls implemented are operating effectively. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and pay rates including proper evidence is maintained of the control over compliance with allowable cost requirements, related to payroll. Management’s Response: We agree with the finding and have implemented procedures to ensure established controls are being followed and evidenced appropriately for 2023.
Finding 2023-001 – Significant Deficiency in Internal Controls over Allowable Costs (Payroll) – COVID-19 ARPA Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and pay rates including proper evidence is maintained of the control over compliance with allowable cost requirements, related to payroll. Corrective Action: The referenced significant deficiency was due to several factors including, but not limited to system migration from one third party payroll provider to another. For any future system migrations, the evidence of the review and approval of employee time sheets and pay rates will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The third party payroll provider has transitioned to one more well suited to the needs of the YMCA and management has begun efforts to ensure that the approval of payroll, as captured within the system at the time of processing payroll, will also be retained for future reference, should it be needed. The remaining aspects of the Corrective Action will be immediately implemented in response to the auditor's recommendation.
During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period July 1, 2023 through December 31, 2023. Cause: During the last two quarters of the year ended December 31, 2023, the YMCA grants management team began reviewing grant reports and verbally discussing them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented are operating effectively. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and have implemented procedures to ensure established controls are being followed.
Show full finding ▾Hide full finding ▴Finding 2023-002 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Criteria: The Young Men’s Christian Association (“YMCA”) is responsible for establishing and properly implementing controls over compliance with financial reporting on a periodic basis. Condition: During the audit, we noted no evidence of the performance of controls related to the review of reports required to be submitted to grantors for the period July 1, 2023 through December 31, 2023. Cause: During the last two quarters of the year ended December 31, 2023, the YMCA grants management team began reviewing grant reports and verbally discussing them before submission to the grantor. No evidence of the performance of the controls related to the review and approval of the reports to be submitted to the grantor was retained. Effect: The YMCA is not able to produce documentation that the internal controls implemented are operating effectively. Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper evidence is maintained of the control over compliance with financial reporting requirements. Management’s Response: We agree with the finding and have implemented procedures to ensure established controls are being followed.
Finding 2023-002 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper evidence is maintained of the control over compliance with financial reporting requirements. Corrective Action: Management will ensure that reviews of documents submitted to grantors will be reviewed and documented such that evidence of such reviews will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation. If there are questions regarding this corrective action plan, please call Marcy Towns, Chief Financial Officer, at (615) 259-9622.
FAC accepted this audit on June 19, 2023 — management decision was due December 19, 2023.
FAC accepted this audit on June 1, 2022 — management decision was due December 1, 2022.
FAC accepted this audit on June 23, 2021 — management decision was due December 23, 2021.
FAC accepted this audit on August 18, 2020 — management decision was due February 18, 2021.
FAC accepted this audit on June 12, 2019 — management decision was due December 12, 2019.
FAC accepted this audit on May 30, 2018 — management decision was due November 30, 2018.
FAC accepted this audit on June 12, 2017 — management decision was due December 12, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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