FAC Explorer

Audit 15778

FY End
2023-09-30
Total Expended
$4.20M
Findings
8
Programs
8
Organization: Goodwill of the Olympics & Rainier Region (WA)
Year: 2023 Accepted: 2024-02-06
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11883 2023-001 Significant Deficiency - E
11884 2023-001 Significant Deficiency - E
11885 2023-001 Significant Deficiency - E
11886 2023-001 Significant Deficiency - E
588325 2023-001 Significant Deficiency - E
588326 2023-001 Significant Deficiency - E
588327 2023-001 Significant Deficiency - E
588328 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.70M Yes 0
93.558 Temporary Assistance for Needy Families $171,253 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $94,042 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $85,692 - 0
32.011 Federal Communications Commission $50,000 - 0
17.235 Senior Community Service Employment Program $30,790 Yes 1
17.259 Wia Youth Activities $15,608 - 0
17.258 Wia Adult Program $10,979 - 0

Contacts

Name Title Type
FMJGRH7NFLA4 Anne Porter Auditee
2532725166 Andrew Prather Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Goodwill of the Olympics and Rainier Region (the Organization) under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such an audit, certain expenses incurred are determined to be nonreimbursable, the Organization may be liable for repayment of disallowed expenses previously claimed or received.

Finding Details

Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Significant deficiency in internal controls over eligibility requirements. Federal Agency: United States Department of Labor AL Number/Title: 17.235/Senior Community Services Employment Program Pass-Through Entity: Goodwill Industries International Award Numbers: AD-33650-19-60-A24; AD-35214-20-60-A-24; 23A60AD000034-01-00; YF-39532-23-60-A-24 Criteria Per the standards contained in Title 2 US Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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. The Federal awards referenced require that eligible participants’ household earnings do not exceed specific income thresholds as outlined in Title 20 CFR, Section 641.500 and that participant eligibility is redetermined on an annual basis in accordance with Title 20 CFR Section 641.505. Condition/Context for Evaluation The Organization's internal compliance controls require that each participant’s household income is certified prior to admission to the program and then recertified annually thereafter in accordance with Title 20 CFR, Section 641.505. During testing for the year ended September 30, 2023, we noted that for two of the thirteen participants selected, while initial income certifications were performed, controls did not operate effectively to ensure the annual recertifications for the period under audit occurred. Eight of the thirteen selections required an annual recertification procedure. Questioned Costs Not applicable. Effect or Potential Effect Eligibility determinations were not completed in accordance with the requirements of the Federal awards. Cause The Organization’s internal controls over compliance did not operate effectively to recertify accurate eligibility determinations for participants. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Significant deficiency in internal controls over eligibility requirements. Federal Agency: United States Department of Labor AL Number/Title: 17.235/Senior Community Services Employment Program Pass-Through Entity: Goodwill Industries International Award Numbers: AD-33650-19-60-A24; AD-35214-20-60-A-24; 23A60AD000034-01-00; YF-39532-23-60-A-24 Criteria Per the standards contained in Title 2 US Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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. The Federal awards referenced require that eligible participants’ household earnings do not exceed specific income thresholds as outlined in Title 20 CFR, Section 641.500 and that participant eligibility is redetermined on an annual basis in accordance with Title 20 CFR Section 641.505. Condition/Context for Evaluation The Organization's internal compliance controls require that each participant’s household income is certified prior to admission to the program and then recertified annually thereafter in accordance with Title 20 CFR, Section 641.505. During testing for the year ended September 30, 2023, we noted that for two of the thirteen participants selected, while initial income certifications were performed, controls did not operate effectively to ensure the annual recertifications for the period under audit occurred. Eight of the thirteen selections required an annual recertification procedure. Questioned Costs Not applicable. Effect or Potential Effect Eligibility determinations were not completed in accordance with the requirements of the Federal awards. Cause The Organization’s internal controls over compliance did not operate effectively to recertify accurate eligibility determinations for participants. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Significant deficiency in internal controls over eligibility requirements. Federal Agency: United States Department of Labor AL Number/Title: 17.235/Senior Community Services Employment Program Pass-Through Entity: Goodwill Industries International Award Numbers: AD-33650-19-60-A24; AD-35214-20-60-A-24; 23A60AD000034-01-00; YF-39532-23-60-A-24 Criteria Per the standards contained in Title 2 US Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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. The Federal awards referenced require that eligible participants’ household earnings do not exceed specific income thresholds as outlined in Title 20 CFR, Section 641.500 and that participant eligibility is redetermined on an annual basis in accordance with Title 20 CFR Section 641.505. Condition/Context for Evaluation The Organization's internal compliance controls require that each participant’s household income is certified prior to admission to the program and then recertified annually thereafter in accordance with Title 20 CFR, Section 641.505. During testing for the year ended September 30, 2023, we noted that for two of the thirteen participants selected, while initial income certifications were performed, controls did not operate effectively to ensure the annual recertifications for the period under audit occurred. Eight of the thirteen selections required an annual recertification procedure. Questioned Costs Not applicable. Effect or Potential Effect Eligibility determinations were not completed in accordance with the requirements of the Federal awards. Cause The Organization’s internal controls over compliance did not operate effectively to recertify accurate eligibility determinations for participants. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Significant deficiency in internal controls over eligibility requirements. Federal Agency: United States Department of Labor AL Number/Title: 17.235/Senior Community Services Employment Program Pass-Through Entity: Goodwill Industries International Award Numbers: AD-33650-19-60-A24; AD-35214-20-60-A-24; 23A60AD000034-01-00; YF-39532-23-60-A-24 Criteria Per the standards contained in Title 2 US Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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. The Federal awards referenced require that eligible participants’ household earnings do not exceed specific income thresholds as outlined in Title 20 CFR, Section 641.500 and that participant eligibility is redetermined on an annual basis in accordance with Title 20 CFR Section 641.505. Condition/Context for Evaluation The Organization's internal compliance controls require that each participant’s household income is certified prior to admission to the program and then recertified annually thereafter in accordance with Title 20 CFR, Section 641.505. During testing for the year ended September 30, 2023, we noted that for two of the thirteen participants selected, while initial income certifications were performed, controls did not operate effectively to ensure the annual recertifications for the period under audit occurred. Eight of the thirteen selections required an annual recertification procedure. Questioned Costs Not applicable. Effect or Potential Effect Eligibility determinations were not completed in accordance with the requirements of the Federal awards. Cause The Organization’s internal controls over compliance did not operate effectively to recertify accurate eligibility determinations for participants. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Significant deficiency in internal controls over eligibility requirements. Federal Agency: United States Department of Labor AL Number/Title: 17.235/Senior Community Services Employment Program Pass-Through Entity: Goodwill Industries International Award Numbers: AD-33650-19-60-A24; AD-35214-20-60-A-24; 23A60AD000034-01-00; YF-39532-23-60-A-24 Criteria Per the standards contained in Title 2 US Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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. The Federal awards referenced require that eligible participants’ household earnings do not exceed specific income thresholds as outlined in Title 20 CFR, Section 641.500 and that participant eligibility is redetermined on an annual basis in accordance with Title 20 CFR Section 641.505. Condition/Context for Evaluation The Organization's internal compliance controls require that each participant’s household income is certified prior to admission to the program and then recertified annually thereafter in accordance with Title 20 CFR, Section 641.505. During testing for the year ended September 30, 2023, we noted that for two of the thirteen participants selected, while initial income certifications were performed, controls did not operate effectively to ensure the annual recertifications for the period under audit occurred. Eight of the thirteen selections required an annual recertification procedure. Questioned Costs Not applicable. Effect or Potential Effect Eligibility determinations were not completed in accordance with the requirements of the Federal awards. Cause The Organization’s internal controls over compliance did not operate effectively to recertify accurate eligibility determinations for participants. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Significant deficiency in internal controls over eligibility requirements. Federal Agency: United States Department of Labor AL Number/Title: 17.235/Senior Community Services Employment Program Pass-Through Entity: Goodwill Industries International Award Numbers: AD-33650-19-60-A24; AD-35214-20-60-A-24; 23A60AD000034-01-00; YF-39532-23-60-A-24 Criteria Per the standards contained in Title 2 US Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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. The Federal awards referenced require that eligible participants’ household earnings do not exceed specific income thresholds as outlined in Title 20 CFR, Section 641.500 and that participant eligibility is redetermined on an annual basis in accordance with Title 20 CFR Section 641.505. Condition/Context for Evaluation The Organization's internal compliance controls require that each participant’s household income is certified prior to admission to the program and then recertified annually thereafter in accordance with Title 20 CFR, Section 641.505. During testing for the year ended September 30, 2023, we noted that for two of the thirteen participants selected, while initial income certifications were performed, controls did not operate effectively to ensure the annual recertifications for the period under audit occurred. Eight of the thirteen selections required an annual recertification procedure. Questioned Costs Not applicable. Effect or Potential Effect Eligibility determinations were not completed in accordance with the requirements of the Federal awards. Cause The Organization’s internal controls over compliance did not operate effectively to recertify accurate eligibility determinations for participants. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Significant deficiency in internal controls over eligibility requirements. Federal Agency: United States Department of Labor AL Number/Title: 17.235/Senior Community Services Employment Program Pass-Through Entity: Goodwill Industries International Award Numbers: AD-33650-19-60-A24; AD-35214-20-60-A-24; 23A60AD000034-01-00; YF-39532-23-60-A-24 Criteria Per the standards contained in Title 2 US Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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. The Federal awards referenced require that eligible participants’ household earnings do not exceed specific income thresholds as outlined in Title 20 CFR, Section 641.500 and that participant eligibility is redetermined on an annual basis in accordance with Title 20 CFR Section 641.505. Condition/Context for Evaluation The Organization's internal compliance controls require that each participant’s household income is certified prior to admission to the program and then recertified annually thereafter in accordance with Title 20 CFR, Section 641.505. During testing for the year ended September 30, 2023, we noted that for two of the thirteen participants selected, while initial income certifications were performed, controls did not operate effectively to ensure the annual recertifications for the period under audit occurred. Eight of the thirteen selections required an annual recertification procedure. Questioned Costs Not applicable. Effect or Potential Effect Eligibility determinations were not completed in accordance with the requirements of the Federal awards. Cause The Organization’s internal controls over compliance did not operate effectively to recertify accurate eligibility determinations for participants. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Significant deficiency in internal controls over eligibility requirements. Federal Agency: United States Department of Labor AL Number/Title: 17.235/Senior Community Services Employment Program Pass-Through Entity: Goodwill Industries International Award Numbers: AD-33650-19-60-A24; AD-35214-20-60-A-24; 23A60AD000034-01-00; YF-39532-23-60-A-24 Criteria Per the standards contained in Title 2 US Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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. The Federal awards referenced require that eligible participants’ household earnings do not exceed specific income thresholds as outlined in Title 20 CFR, Section 641.500 and that participant eligibility is redetermined on an annual basis in accordance with Title 20 CFR Section 641.505. Condition/Context for Evaluation The Organization's internal compliance controls require that each participant’s household income is certified prior to admission to the program and then recertified annually thereafter in accordance with Title 20 CFR, Section 641.505. During testing for the year ended September 30, 2023, we noted that for two of the thirteen participants selected, while initial income certifications were performed, controls did not operate effectively to ensure the annual recertifications for the period under audit occurred. Eight of the thirteen selections required an annual recertification procedure. Questioned Costs Not applicable. Effect or Potential Effect Eligibility determinations were not completed in accordance with the requirements of the Federal awards. Cause The Organization’s internal controls over compliance did not operate effectively to recertify accurate eligibility determinations for participants. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization.