FAC Explorer

Audit 30412

FY End
2022-09-30
Total Expended
$1.22M
Findings
4
Programs
2
Organization: Tacoma-Pierce County Chamber of Commerce (WA)
Year: 2022 Accepted: 2023-06-12
Auditor: Johnson Stone & Pagano PC Johnson Stone & Pagano

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31179 2022-001 Significant Deficiency - I
31180 2022-001 Significant Deficiency - I
607621 2022-001 Significant Deficiency - I
607622 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $165,597 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $121,073 Yes 1

Contacts

Name Title Type
GCDAWM2K9R94 Andrea Reay Auditee
2536272175 Jason Clapp Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes thefederal award activity of Tacoma-Pierce County Chamber of Commerce under programs of thefederal government for the year ended September 30 2022. The information in this Scheduleis presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations("CFR") Part 200, Uniform Administrative Requirements, Cost Principles and AuditRequirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents onlya selected portion of the operations of Tacoma-Pierce County Chamber of Commerce it is notintended to, and does not, present the financial position, statement of activities or cash flows ofTacoma-Pierce County Chamber of Commerce. De Minimis Rate Used: N Rate Explanation: 1)Expenditures reported on the Schedule are reported on the modified cash 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.2)Tacoma-Pierce County Chamber of Commerce has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
2022-001 Procurement, Suspension and Debarment Federal Program Information Funding Agency: U.S. Department of the Treasury Federal ALN: 21.027 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 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. Auditor's Recommendations Tacoma-Pierce County Chamber of Commerce should include a provision in contracts with respect to suspension and debarment, communicate all requirements for procurement to staff and establish procedures to verify vendors are not suspended or debarred.
Finding 2022-001
2022-001 Procurement, Suspension and Debarment Federal Program Information Funding Agency: U.S. Department of the Treasury Federal ALN: 21.027 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 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. Auditor's Recommendations Tacoma-Pierce County Chamber of Commerce should include a provision in contracts with respect to suspension and debarment, communicate all requirements for procurement to staff and establish procedures to verify vendors are not suspended or debarred.
Finding 2022-001
2022-001 Procurement, Suspension and Debarment Federal Program Information Funding Agency: U.S. Department of the Treasury Federal ALN: 21.027 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 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. Auditor's Recommendations Tacoma-Pierce County Chamber of Commerce should include a provision in contracts with respect to suspension and debarment, communicate all requirements for procurement to staff and establish procedures to verify vendors are not suspended or debarred.
Finding 2022-001
2022-001 Procurement, Suspension and Debarment Federal Program Information Funding Agency: U.S. Department of the Treasury Federal ALN: 21.027 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 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. Auditor's Recommendations Tacoma-Pierce County Chamber of Commerce should include a provision in contracts with respect to suspension and debarment, communicate all requirements for procurement to staff and establish procedures to verify vendors are not suspended or debarred.