FAC Explorer

Audit 18901

FY End
2022-06-30
Total Expended
$1.18M
Findings
4
Programs
4
Organization: United Way of Thurston County (WA)
Year: 2022 Accepted: 2023-03-27
Auditor: Johnson Stone and Pagano P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
15785 2022-001 Significant Deficiency - I
15786 2022-002 Significant Deficiency - M
592227 2022-001 Significant Deficiency - I
592228 2022-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $926,620 Yes 2
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $166,802 - 0
94.002 Retired and Senior Volunteer Program $65,316 - 0
94.013 Volunteers in Service to America $25,000 - 0

Contacts

Name Title Type
ZGBJLPSBU613 Richele Center Auditee
3609432773 Jason Clapp Auditor
No contacts on file

Notes to SEFA

Title: SUBAWARDS Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Way of Thurston County under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ("CFR") 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 United Way of Thurston County, it is not intended to, and does not, present the financial position, statement of activities or cash flows of United Way of Thurston County. De Minimis Rate Used: N Rate Explanation: 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. Pass-through entity is presented when applicable. United Way of Thurston County has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. United Way of Thurston County passed through federal awards under ALN 21.027 to the following subrecipients: BOYS AND GIRLS CLUB, $158,156. YMCA, $200,000. ROOF COMMUNITY SERVICES, $69,400. SENIOR SERVICES FOR THE SOUTH SOUND, $149,358. THURSTON COUNTY FOOD BANK, $338,799. TOTAL SUBAWARD: $915,713

Finding Details

Finding 2022-001
Criteria Per OMB guidance, non-federal entities are prohibited from contracting with parties that are suspended or debarred, or whose principals are suspended or debarred. The guidance also requires the entities to follow documented procurement procedures. Condition There is no policy in place for conflicts of interest, as well as procurement procedures to determine whether vendors are suspended or debarred. Context Per our review of vendors over the applicable threshold, there was no documentation of having been reviewed for procurement, suspension or debarment. Cause Staff were not aware of the specific compliance requirements and procedures for procurement, suspension and debarment status. Effect Purchases may occur that do not follow the policy, and contracts to vendors that had been suspended or debarred could be awarded and not detected.
Finding 2022-002
Criteria:Per OMB guidance, non-federal entities are required to monitor the use of funds provided to subrecipients. Subrecipients are those non-federal entities that receive funds that are not the end users of the funds. Condition: United Way of Thurston County did not produce evidence of subrecipient monitoring of the appropriate use of funds and program updates of the subrecipients. Context: Per our audit procedures, there was no documentation of activities that represent subrecipient monitoring as outlined in terms of agreements. Cause: Insufficient time and resources available for conducting the procedures and administering the required monitoring. Effect: Funds provided to subrecipients may have been used inappropriately or not in furtherance of the program objectives.
Finding 2022-001
Criteria Per OMB guidance, non-federal entities are prohibited from contracting with parties that are suspended or debarred, or whose principals are suspended or debarred. The guidance also requires the entities to follow documented procurement procedures. Condition There is no policy in place for conflicts of interest, as well as procurement procedures to determine whether vendors are suspended or debarred. Context Per our review of vendors over the applicable threshold, there was no documentation of having been reviewed for procurement, suspension or debarment. Cause Staff were not aware of the specific compliance requirements and procedures for procurement, suspension and debarment status. Effect Purchases may occur that do not follow the policy, and contracts to vendors that had been suspended or debarred could be awarded and not detected.
Finding 2022-002
Criteria:Per OMB guidance, non-federal entities are required to monitor the use of funds provided to subrecipients. Subrecipients are those non-federal entities that receive funds that are not the end users of the funds. Condition: United Way of Thurston County did not produce evidence of subrecipient monitoring of the appropriate use of funds and program updates of the subrecipients. Context: Per our audit procedures, there was no documentation of activities that represent subrecipient monitoring as outlined in terms of agreements. Cause: Insufficient time and resources available for conducting the procedures and administering the required monitoring. Effect: Funds provided to subrecipients may have been used inappropriately or not in furtherance of the program objectives.