Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 4, 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 September 4, 2025, which was (349 days ago).
What is a management decision? →Condition: As a result of our audit procedures and review of the SEFA, we proposed multiple adjustments to the SEFA, which resulted in a material change in total expenditures of federal awards. Criteria: 2 CFR Part 200 Cause: Oversight by management, and there was not an independent review of the SEFA prepared by someone other than the preparer. Effect: Audit adjustments were required for the SEFA to be materially correct in accordance with 2 CFR Part 200.510(b). Recommendation: We recommend that prior to sending the SEFA to the auditors, management performed a detailed review of the SEFA, general ledger, and monthly invoicing spreadsheets for each federal program included on the SEFA, to ensure the reports are consistent and the SEFA is complete and accurate. If possible, this review should be completed by an individual who did not prepare the SEFA and who has the appropriate skills, knowledge and experience of accounting and reporting in the nonprofit industry. View of Responsible Official and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Management did not have an independent reviewer for the SEFA document preparation this year which resulted in an error being identified by the auditors. The error was mathematical in nature and could have been identified by a second reviewer. For future reporting, the SEFA will be reviewed by the Executive Director, Accountant, and Board Treasurer prior to being sent to the auditors and will be distributed in ‘draft’ form until completed.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 12, 2024. 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 September 12, 2024, which was (706 days ago).
What is a management decision? →View of Responsible Official and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Planned Corrective Action: Similar to item 2023-002, there were some expenses that were not adequately tied back to the grant that was sampled. MCS has already implemented a new process for FY2024 by tracking grant allocation and expenses in multiple locations, having each expense signed off by the ED, and sent to the accountant for multiple layers of review and internal controls. Person Responsible for Corrective Action: Nicole Ferguson, Executive Director. Anticipated Date of Completion: Currently in progress
View of Responsible Official and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Planned Corrective Action: Due to the turnover in the ED position, there were some costs that were not allocated timely. The previous ED had intended to correct this by year end but her leaving resulted in it not being completed. The new ED, unfamiliar with the process, took a few months to understand the process. Once the new ED understood the process and grant requirements, she was able to find expenses from prior months and allocate them to the appropriate grant. Unfortunately, this was not completed in the 30-day timeframe. For FY2024 and future allocations, the new ED allocates expenses each month and has trained other staff to manage these transactions in her absence, so no expense goes unreimbursed for more than 30 days. Person Responsible for Corrective Action: Nicole Ferguson, Executive Director. Anticipated Date of Completion: Completed.
View of Responsible Official and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding Number: 2023-005 Inaccurate Reporting (Material Weakness) Planned Corrective Action: As reported in item number 2023-004, some expenses were not properly allocated to the grant. If some of the receipts cannot be accounted for, one could infer that the reports submitted were inaccurate. To correct this matter, the ED will ensure that all receipted are accounted for and accurately reported to all grant funders. Person Responsible for Corrective Action: Nicole Ferguson, Executive Director. Anticipated Date of Completion: Currently in progress
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 2023. 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 July 12, 2023, which was (1134 days ago).
What is a management decision? →Finding 2022-004 Prior Year Finding Number: N/A Type of Finding: Internal Control over Compliance Severity of Deficiency: Material Weakness Federal Agency: U.S. Department of Health and Human Services ALN#: 93.592 ? Family Violence Prevention and Services/Discretionary Type of Compliance Requirement ? Criteria: Allowable Costs ? 2CFR ?200.303 Internal Controls Criteria or specific requirement: The YWCA is expected to implement and maintain a system of internal controls to ensure compliance to the Federal grants allowable activities and costs as indicated withing Uniform Guidance from the following excerpts: ?200.303 Internal Controls states, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing of internal control over compliance we identified four instances where the supporting documentation for a federal expenditure could not be located in order to substantiate the expenditure. In addition, there were five instances identified in the testing where there was no approval for the expenditure that was reimbursed for the federal award. Cause: The underlying cause of the above condition was related to insufficient implementation of internal controls over cash disbursements. Effect: Expenditures that were reimbursed with Federal award funding may not have been allowable per the grant guidelines. Questioned Costs: No reportable questioned costs related to this finding. Recommendation: We recommend the Young Women?s Christian Association of Pueblo implement procedures that will ensure proper documentation needed to support expenditures is retained for the required time period, and that all documentation is approved by the appropriate individual before reimbursement. Views of responsible officials and planned corrective actions: We agree with the above finding and have implemented an appropriate corrective action plan.
January 5, 2023 RE: Finding 2022-004: Internal Control over Compliance The following is the Corrective Action Plan (CAP) related to the noted finding. Corrective Action Plan Agency: U.S. Department of Health and Human Services Audit Period: June 2022 Audit Finding number: 2022-004 Audit Finding Title: Internal Control over Compliance Specific Steps to be Taken: The YWCA Pueblo?s financial management policies and procedures for cash disbursements will be followed diligently. Electronic systems will be put into place to ensure that cash disbursements are approved, and all supporting documents are available at time of approval. Anticipated Completion Date: February 2023 Name and title of contact person responsible for Corrective Action Plan: Name: Maureen White Title: Executive Director
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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