ATHENS-MCMINN YOUNG MEN'S CHRISTIAN ASSOCIATION

Condition: During the audit, one instance was noted of a 4-year-old child included on the weekly reimbursement requests. A total of $4,826.70 was received in error based on birthdate and days served during the year. Criteria: Eligible children served are between the ages of 5 years old and 12 years old. Cause: The birthdate of the child was originally entered incorrectly on the master roster. Effect: Errors in a birthdate entered resulted in incorrect reimbursement received. Recommendation: If birthdates are changed on the master roster, the age of the child should be reviewed to insure correctly included for reimbursement. Management Response: We agree with the auditors' findings and recommendations. Procedures will be developed to notify management of any changes to the master roster of children served.

Condition: During the audit, it was noted that one month?s sign-in/sign-out sheets did not include the signature of the parent/guardian or the signature of the staff person checking in. It was also noted that one month?s sign-in/sign-out sheet did not include the printed name of the parent/guardian. Criteria: Sign-in/sign-out sheets should include both the printed name of the parent/guardian and the signature of the parent/guardian or signature of staff person checking in the child. Cause: The month in which the sign-in/sign-out sheets did not include signatures were completed during COVID related precautions in which assigned staff manually completed the sheets as children were checked in. The month in which the printed name of the parent/guardian was not included on the sheets was printed directly from software, which was completed through iPad sign-in/sign-out processes. The software did not have the feature available to print the name of the parent/guardian for the month tested. Effect: Sign-in/sign-out sheets did not include all required information. Recommendation: Sign-in/sign-out sheets should be completed with all required information. Management Response: We agree with the auditors' findings and recommendations. The sign-in/sign-out sheets that were completed manually by staff assigned to daily check in/out procedures was during the time frame in which COVID related precautions were in place for health and safety measures. Parents/guardians were verified by staff, but did not sign sheets to prevent the spread of COVID. Since these are in staff handwriting, and staff assigned to the task can be identified, signatures of staff were not completed on those sheets. The software used to complete the sign-in/sign-out reports has the parent/guardian name in the system, but the names were not available to print on the reports. The software has been updated to print both parent/guardian name and signature based on daily iPad activity, and current reports include all required information.