FAC Explorer

Audit 296113

FY End
2023-06-30
Total Expended
$862,613
Findings
2
Programs
5
Organization: Dave Purchase Project (WA)
Year: 2023 Accepted: 2024-03-20
Auditor: Johnson Stone & Pagano P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
382387 2023-001 Significant Deficiency - A
958829 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.940 Hiv Prevention Activities_health Department Based $224,043 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $223,066 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $164,681 Yes 0
93.488 National Harm Reduction Technical Assistance and Syringe Services Program (ssp) Monitoring and Evaluation Funding Opportunity $64,218 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $32,900 - 0

Contacts

Name Title Type
NMHWB73LA2M3 Paul Lakosky Auditee
3609702439 Jason Clapp Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Dave Purchase Project under programs of the federal government for the year ended June 30, 2023. The information in the 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 select portion of the operations of Dave Purchase Project, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of Dave Purchase Project. De Minimis Rate Used: N Rate Explanation: Dave Purchase Project has elected not to use the 10 percent de minimis rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Dave Purchase Project under programs of the federal government for the year ended June 30, 2023. The information in the 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 select portion of the operations of Dave Purchase Project, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of Dave Purchase Project.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Dave Purchase Project under programs of the federal government for the year ended June 30, 2023. The information in the 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 select portion of the operations of Dave Purchase Project, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of Dave Purchase Project. De Minimis Rate Used: N Rate Explanation: Dave Purchase Project has elected not to use the 10 percent de minimis rate as allowed under the Uniform Guidance. 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. Dave Purchase Project has elected not to use the 10 percent de minimis rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Criteria Per OMB guidance and contractual terms, the non-federal entity (the "Organization") is required to conduct criminal background checks and maintain related policies, procedures and personnel files consistent with the requirements of RCW 43.43 and WAC 246-341. Condition The Organization was not able to produce evidence that background checks in accordance with the criteria described above were conducted in certain instances in relation to personnel involved in carrying out the activities of the federal program. Context Per our testing of the internal controls surrounding the direct and material compliance requirements in relation to payroll and human resource policies and processes in conjunction with the delivery of goods and service associated with the Federal program, there was insufficient documentation supporting whether background checks were completed for certain employees. Cause Background checks were either not completed, or the entity's record keeping was not sufficient to provide evidence that background checks had been completed appropriately. Effect The Organization would possibly employ and assign duties in performing services under the federal program with individuals that potentially may have had a criminal record, which is in violation of the contract. Auditor's Recommendations The Organization should ensure human resource policies and procedures are sufficient and in compliance with all applicable laws, regulations and compliance requirements of contracts.
Finding 2023-001
Criteria Per OMB guidance and contractual terms, the non-federal entity (the "Organization") is required to conduct criminal background checks and maintain related policies, procedures and personnel files consistent with the requirements of RCW 43.43 and WAC 246-341. Condition The Organization was not able to produce evidence that background checks in accordance with the criteria described above were conducted in certain instances in relation to personnel involved in carrying out the activities of the federal program. Context Per our testing of the internal controls surrounding the direct and material compliance requirements in relation to payroll and human resource policies and processes in conjunction with the delivery of goods and service associated with the Federal program, there was insufficient documentation supporting whether background checks were completed for certain employees. Cause Background checks were either not completed, or the entity's record keeping was not sufficient to provide evidence that background checks had been completed appropriately. Effect The Organization would possibly employ and assign duties in performing services under the federal program with individuals that potentially may have had a criminal record, which is in violation of the contract. Auditor's Recommendations The Organization should ensure human resource policies and procedures are sufficient and in compliance with all applicable laws, regulations and compliance requirements of contracts.