FAC Explorer

Audit 293446

FY End
2023-06-30
Total Expended
$15.69M
Findings
4
Programs
28
Organization: Lutheran Community Services Northwest (WA)
Year: 2023 Accepted: 2024-03-04
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372133 2023-002 Material Weakness - G
372134 2023-002 Material Weakness - G
948575 2023-002 Material Weakness - G
948576 2023-002 Material Weakness - G

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $1.46M Yes 0
93.576 Refugee and Entrant Assistance_discretionary Grants $737,435 Yes 0
19.510 U.s. Refugee Admissions Program $356,780 Yes 1
94.016 Senior Companion Program $271,788 - 0
93.676 Unaccompanied Alien Children Program $249,408 - 0
93.732 Mental and Behavioral Health Education and Training Grants $176,744 - 0
14.218 Community Development Block Grants/entitlement Grants $170,782 - 0
14.267 Continuum of Care Program $166,520 - 0
21.019 Coronavirus Relief Fund $150,000 - 0
94.002 Retired and Senior Volunteer Program $146,668 - 0
97.010 Citizenship Education and Training $140,003 - 0
93.604 Assistance for Torture Victims $113,403 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $104,016 - 0
16.575 Crime Victim Assistance $86,585 Yes 0
93.914 Hiv Emergency Relief Project Grants $80,594 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $66,740 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $55,150 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $42,750 - 0
14.231 Emergency Solutions Grant Program $30,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $29,157 - 0
93.667 Social Services Block Grant $21,746 - 0
93.011 National Organizations of State and Local Officials $20,139 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $17,892 - 0
16.017 Sexual Assault Services Formula Program $15,886 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $14,099 - 0
93.590 Community-Based Child Abuse Prevention Grants $8,927 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $4,242 - 0
16.588 Violence Against Women Formula Grants $2,114 - 0

Contacts

Name Title Type
K3AHYL5LSR28 Nicholas Lee Auditee
2067145787 Joseph Purvis 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Lutheran Community Services Northwest (the Organization) under programs of the federal government for the year ended June 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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. Pass-through entity identifying numbers are presented where available.
Title: Note 3 - Loans 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. The Organization had the following loan balances outstanding at June 30, 2023. The loan balances outstanding as of the beginning of the year and current year additions to those loans are included in the federal expenditures presented in the Schedule.

Finding Details

Finding 2023-002
Finding 2023‐002 Material weakness in internal controls over compliance for earmarking and material noncompliance for earmarking in the U.S. Refugee Admissions Program. Federal Agency: Department of State Pass-Through Agency: Lutheran Immigration and Refugee Service Program Title: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Award Numbers: 323-22-00 and 323-23-00 Award Periods: January 1, 2022 to September 30, 2022 and October 1, 2022 to September 30, 2023 Criteria The underlying awards identify an earmarking requirement requiring thresholds of direct assistance to be provided on behalf of each eligible arriving refugee. Award number 323-22-00 states at least $1,225 is to be used to cover payments made to or on behalf of a refugee for cash disbursements or for material goods, as needed, to meet the requirements of the program. No less than $1,025 of this $1,225 must be spent for or on behalf of each refugee during that refugees reception and replacement (R&P) service delivery period. Up to $200 of this $1,225 may be pooled into a flexible fund to spend on behalf of other vulnerable refugees assigned to the same affiliate/sub-office who have unmet needs during their R&P period (within 90 days of the refugee’s arrival date). Award number 323-23-00 states at least $1,275 is to be used to cover payments made to or on behalf of refugees for cash disbursements or for material goods, as needed, to meet the requirements of the program. No less than $1,075 of this $1,275 must be spend for or on behalf of each refugee during that refugees reception and replacement (R&P) service delivery period. Up to $200 of this $1,275 may be pooled into a flexible fund to spend on behalf of other vulnerable refugees assigned to the same affiliate/sub-office who have unmet needs during their R&P period (within 90 days of the refugee’s arrival date). Condition/Context for Evaluation During our audit we were unable to obtain reporting that identified how much direct assistance was made to or on behalf of each refugee. Effect or Potential Effect The Organization may not have met earmarking requirements as outlined in the underlying award agreements and have controls to effectively monitor that earmarking requirements were met. Questioned Costs Not applicable. Cause Internal controls were not in place to ensure earmarking requirements were met. Repeat Finding Not applicable. Recommendation We recommend that the Organization implement a process to identify the value of direct assistance that was provided to each eligible refugee as recorded within the financial records. Further, we recommend internal controls over compliance are implemented to monitor that direct assistance is distributed to meet the earmarking requirements included within the grant terms. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023‐002 Material weakness in internal controls over compliance for earmarking and material noncompliance for earmarking in the U.S. Refugee Admissions Program. Federal Agency: Department of State Pass-Through Agency: Lutheran Immigration and Refugee Service Program Title: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Award Numbers: 323-22-00 and 323-23-00 Award Periods: January 1, 2022 to September 30, 2022 and October 1, 2022 to September 30, 2023 Criteria The underlying awards identify an earmarking requirement requiring thresholds of direct assistance to be provided on behalf of each eligible arriving refugee. Award number 323-22-00 states at least $1,225 is to be used to cover payments made to or on behalf of a refugee for cash disbursements or for material goods, as needed, to meet the requirements of the program. No less than $1,025 of this $1,225 must be spent for or on behalf of each refugee during that refugees reception and replacement (R&P) service delivery period. Up to $200 of this $1,225 may be pooled into a flexible fund to spend on behalf of other vulnerable refugees assigned to the same affiliate/sub-office who have unmet needs during their R&P period (within 90 days of the refugee’s arrival date). Award number 323-23-00 states at least $1,275 is to be used to cover payments made to or on behalf of refugees for cash disbursements or for material goods, as needed, to meet the requirements of the program. No less than $1,075 of this $1,275 must be spend for or on behalf of each refugee during that refugees reception and replacement (R&P) service delivery period. Up to $200 of this $1,275 may be pooled into a flexible fund to spend on behalf of other vulnerable refugees assigned to the same affiliate/sub-office who have unmet needs during their R&P period (within 90 days of the refugee’s arrival date). Condition/Context for Evaluation During our audit we were unable to obtain reporting that identified how much direct assistance was made to or on behalf of each refugee. Effect or Potential Effect The Organization may not have met earmarking requirements as outlined in the underlying award agreements and have controls to effectively monitor that earmarking requirements were met. Questioned Costs Not applicable. Cause Internal controls were not in place to ensure earmarking requirements were met. Repeat Finding Not applicable. Recommendation We recommend that the Organization implement a process to identify the value of direct assistance that was provided to each eligible refugee as recorded within the financial records. Further, we recommend internal controls over compliance are implemented to monitor that direct assistance is distributed to meet the earmarking requirements included within the grant terms. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023‐002 Material weakness in internal controls over compliance for earmarking and material noncompliance for earmarking in the U.S. Refugee Admissions Program. Federal Agency: Department of State Pass-Through Agency: Lutheran Immigration and Refugee Service Program Title: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Award Numbers: 323-22-00 and 323-23-00 Award Periods: January 1, 2022 to September 30, 2022 and October 1, 2022 to September 30, 2023 Criteria The underlying awards identify an earmarking requirement requiring thresholds of direct assistance to be provided on behalf of each eligible arriving refugee. Award number 323-22-00 states at least $1,225 is to be used to cover payments made to or on behalf of a refugee for cash disbursements or for material goods, as needed, to meet the requirements of the program. No less than $1,025 of this $1,225 must be spent for or on behalf of each refugee during that refugees reception and replacement (R&P) service delivery period. Up to $200 of this $1,225 may be pooled into a flexible fund to spend on behalf of other vulnerable refugees assigned to the same affiliate/sub-office who have unmet needs during their R&P period (within 90 days of the refugee’s arrival date). Award number 323-23-00 states at least $1,275 is to be used to cover payments made to or on behalf of refugees for cash disbursements or for material goods, as needed, to meet the requirements of the program. No less than $1,075 of this $1,275 must be spend for or on behalf of each refugee during that refugees reception and replacement (R&P) service delivery period. Up to $200 of this $1,275 may be pooled into a flexible fund to spend on behalf of other vulnerable refugees assigned to the same affiliate/sub-office who have unmet needs during their R&P period (within 90 days of the refugee’s arrival date). Condition/Context for Evaluation During our audit we were unable to obtain reporting that identified how much direct assistance was made to or on behalf of each refugee. Effect or Potential Effect The Organization may not have met earmarking requirements as outlined in the underlying award agreements and have controls to effectively monitor that earmarking requirements were met. Questioned Costs Not applicable. Cause Internal controls were not in place to ensure earmarking requirements were met. Repeat Finding Not applicable. Recommendation We recommend that the Organization implement a process to identify the value of direct assistance that was provided to each eligible refugee as recorded within the financial records. Further, we recommend internal controls over compliance are implemented to monitor that direct assistance is distributed to meet the earmarking requirements included within the grant terms. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023‐002 Material weakness in internal controls over compliance for earmarking and material noncompliance for earmarking in the U.S. Refugee Admissions Program. Federal Agency: Department of State Pass-Through Agency: Lutheran Immigration and Refugee Service Program Title: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Award Numbers: 323-22-00 and 323-23-00 Award Periods: January 1, 2022 to September 30, 2022 and October 1, 2022 to September 30, 2023 Criteria The underlying awards identify an earmarking requirement requiring thresholds of direct assistance to be provided on behalf of each eligible arriving refugee. Award number 323-22-00 states at least $1,225 is to be used to cover payments made to or on behalf of a refugee for cash disbursements or for material goods, as needed, to meet the requirements of the program. No less than $1,025 of this $1,225 must be spent for or on behalf of each refugee during that refugees reception and replacement (R&P) service delivery period. Up to $200 of this $1,225 may be pooled into a flexible fund to spend on behalf of other vulnerable refugees assigned to the same affiliate/sub-office who have unmet needs during their R&P period (within 90 days of the refugee’s arrival date). Award number 323-23-00 states at least $1,275 is to be used to cover payments made to or on behalf of refugees for cash disbursements or for material goods, as needed, to meet the requirements of the program. No less than $1,075 of this $1,275 must be spend for or on behalf of each refugee during that refugees reception and replacement (R&P) service delivery period. Up to $200 of this $1,275 may be pooled into a flexible fund to spend on behalf of other vulnerable refugees assigned to the same affiliate/sub-office who have unmet needs during their R&P period (within 90 days of the refugee’s arrival date). Condition/Context for Evaluation During our audit we were unable to obtain reporting that identified how much direct assistance was made to or on behalf of each refugee. Effect or Potential Effect The Organization may not have met earmarking requirements as outlined in the underlying award agreements and have controls to effectively monitor that earmarking requirements were met. Questioned Costs Not applicable. Cause Internal controls were not in place to ensure earmarking requirements were met. Repeat Finding Not applicable. Recommendation We recommend that the Organization implement a process to identify the value of direct assistance that was provided to each eligible refugee as recorded within the financial records. Further, we recommend internal controls over compliance are implemented to monitor that direct assistance is distributed to meet the earmarking requirements included within the grant terms. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.