FAC Explorer

Audit 21475

FY End
2022-06-30
Total Expended
$4.48M
Findings
6
Programs
8
Organization: Mt. Si Senior Center (WA)
Year: 2022 Accepted: 2023-07-27
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20113 2022-002 Material Weakness - L
20114 2022-002 Material Weakness - L
20115 2022-002 Material Weakness - L
596555 2022-002 Material Weakness - L
596556 2022-002 Material Weakness - L
596557 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
10.415 Rural Rental Housing Loans $782,752 Yes 1
14.218 Community Development Block Grants/entitlement Grants $302,332 - 0
10.427 Rural Rental Assistance Payments $128,897 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $125,000 - 0
93.568 Low-Income Home Energy Assistance $61,576 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $50,124 - 0
93.053 Nutrition Services Incentive Program $7,112 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $2,500 - 0

Contacts

Name Title Type
NKW8TFS13VK3 Susan Kingsbury-Comeau Auditee
4258883434 Laurie Cromwell Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances 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.The Organization did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. RURAL RENTAL HOUSING LOANS (10.415) - Balances outstanding at the end of the audit period were 3723689.
Title: 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.The Organization did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mt. Si Senior Center (the Organization) under programs of 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 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 operation 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.

Finding Details

Finding 2022-002
Federal agency: United States Department of Agriculture (USDA) Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Organization was required to submit an annual budget for fiscal year 2022 and a proposed budget for fiscal year 2023 in a timely manner. Condition: The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.
Finding 2022-002
Federal agency: United States Department of Agriculture (USDA) Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Organization was required to submit an annual budget for fiscal year 2022 and a proposed budget for fiscal year 2023 in a timely manner. Condition: The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.
Finding 2022-002
Federal agency: United States Department of Agriculture (USDA) Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Organization was required to submit an annual budget for fiscal year 2022 and a proposed budget for fiscal year 2023 in a timely manner. Condition: The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.
Finding 2022-002
Federal agency: United States Department of Agriculture (USDA) Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Organization was required to submit an annual budget for fiscal year 2022 and a proposed budget for fiscal year 2023 in a timely manner. Condition: The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.
Finding 2022-002
Federal agency: United States Department of Agriculture (USDA) Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Organization was required to submit an annual budget for fiscal year 2022 and a proposed budget for fiscal year 2023 in a timely manner. Condition: The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.
Finding 2022-002
Federal agency: United States Department of Agriculture (USDA) Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Organization was required to submit an annual budget for fiscal year 2022 and a proposed budget for fiscal year 2023 in a timely manner. Condition: The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.