FAC Explorer

Audit 23709

FY End
2022-06-30
Total Expended
$1.75M
Findings
2
Programs
2
Organization: Northwest Resource Associates (WA)
Year: 2022 Accepted: 2023-03-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23287 2022-001 Significant Deficiency - I
599729 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.652 Adoption Opportunities $1.06M Yes 1
93.667 Social Services Block Grant $693,626 - 0

Contacts

Name Title Type
G2ZSKK92WB11 Chelsea Rudd Auditee
2024760044 Lauren J. Cromwell Auditor
No contacts on file

Notes to SEFA

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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Northwest Resource Associates, under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles Audit Requirements for Federal Awards. 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: Subrecipients 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule, the Organization provided none of the federal awards to subrecipients.

Finding Details

Finding 2022-001
Federal agency: U.S. Department of Health and Human Services Federal program title: Adoption Opportunities CFDA Number: 93.652 Award Period: September 30, 2021 to September 29, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization is required to follow procurement procedures under 2 CFR 200. Condition: Documentation could not be located for one procurement. Questioned costs: None. Context: Documentation for 1 of 3 items was not located. Cause: A former director was believed to have performed the work but during review of that procurement the documentation was not located. Effect: An unapproved vendor may be used. Repeat finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the procurements, including review of all procurements by a second person to ensure proper procedures were followed and documentation of those procedures is maintained. Views of responsible officials: See corrective action plan.
Finding 2022-001
Federal agency: U.S. Department of Health and Human Services Federal program title: Adoption Opportunities CFDA Number: 93.652 Award Period: September 30, 2021 to September 29, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization is required to follow procurement procedures under 2 CFR 200. Condition: Documentation could not be located for one procurement. Questioned costs: None. Context: Documentation for 1 of 3 items was not located. Cause: A former director was believed to have performed the work but during review of that procurement the documentation was not located. Effect: An unapproved vendor may be used. Repeat finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the procurements, including review of all procurements by a second person to ensure proper procedures were followed and documentation of those procedures is maintained. Views of responsible officials: See corrective action plan.