YOUNG WOMEN’S CHRISTIAN ASSOCIATION OF HOUSTON

FINDING NO. 2020-003: SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL AND NON-COMPLIANCE WITH LEVEL OF EFFORT REQUIREMENTS Criteria ? Contracted service units specified in the annual grant agreement for the program fiscal year 2019 ? 2020 included specific service level deliverables. Condition ? We tested four months and noted the following results, home delivered meals fell short by approx. 29,200 units or 14% when compared to the contracted service level in the grant agreement, congregate meals fell short by approx. 69,000 units or 63% when compared to the contracted service level in the grant agreement while transportation provided to program participants to reach congregate sites fell short by approx. 37,000 units or 100% when compared to the contracted service level in the grant agreement. Cause ? The Association failed to establish a monitoring and change system to adequately respond to the environmental changes and the necessary adjustments that may be required to the program agreement with the donor agency, in that the Association closed down sites, and that they then did not get service levels modified accordingly with the donor agency. Effect ? Not fulfilling contracted service levels impact the general availability of program benefits to eligible population in the Association?s service delivery area, undermines the service and growth potential of the Association which, in turn, impact its long-term service relationship with its pass-through grantor. Questioned Costs ? None noted. Recommendation ?The Association should periodically assess its program operations and its capability to deliver such services so that a realistic estimate for service units can be prepared. Management should monitor the service level capacity and if and when it changes, the Association should work with grantor agencies to amend the grant agreements accordingly. Views of Responsible Official ? Management agrees with the finding. During 2019, the Wheels on Meal Manager realized an increase for service demand for direct meals and at the same time a reduction for transportation, a request was made and approved by HCAAA to reallocate funds from transportation to direct meals. Management has developed a corrective action plan to ensure it meets its program contractual requirements.

FINDING NO. 2019-003: SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL AND NON-COMPLIANCE WITH LEVEL OF EFFORT REQUIREMENTS Criteria ? Contracted service units specified in the annual grant agreement for the program fiscal year 2018 ? 2019 included specific service level deliverables. Condition ? We tested four months and noted the following results, home delivered meals fell short by approx. 34,200 units or 16% when compared to the contracted service level in the grant agreement, while transportation provided to program participants to reach congregate sites fell short by approx. 10,400 units or 28% when compared to the contracted service level in the grant agreement. Cause ? The Association failed to establish a monitoring and change system to adequately respond to the environmental changes and the necessary adjustments that may be required to the program agreement with the donor agency, in that the Association closed down sites, and that they then did not get service levels modified accordingly with the donor agency. Effect ? Not fulfilling contracted service levels impact the general availability of program benefits to eligible population in the Association?s service delivery area, undermines the service and growth potential of the Association which, in turn, impact its long-term service relationship with its pass-through grantor. Questioned Costs ? None noted. Recommendation ?The Association should periodically assess its program operations and its capability to deliver such services so that a realistic estimate for service units can be prepared. Management should monitor the service level capacity and if and when it changes, the Association should work with grantor agencies to amend the grant agreements accordingly. Views of Responsible Official ? Management agrees with the finding. During 2019, the Wheels on Meal Manager realized an increase for service demand for direct meals and at the same time a reduction for transportation, a request was made and approved by HCAAA to reallocate funds from transportation to direct meals. Management will develop a corrective action plan to ensure it meets its program contractual requirements.

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