FAC Explorer

Audit 308406

FY End
2023-06-30
Total Expended
$900,000
Findings
2
Programs
1
Organization: Communities in Schools of Washington State (WA)
Year: 2023 Accepted: 2024-06-07
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400318 2023-002 Material Weakness - I
976760 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.215K Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Direct Spending for Elementary and Secondary Education Community Projects $900,000 Yes 1

Contacts

Name Title Type
X8B6LDCBAJT3 Rebecca Lane Auditee
2532481991 Bryce Rassilyer 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 the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization did not use the 10% de-minimus indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of 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 2 CFR 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.

Finding Details

Finding 2023-002
Type of Finding: Material Weakness in Internal Control over Compliance and Significant Deficiency over Compliance Condition: None of the five samples selected for testing had appropriate suspension and debarment checks prior to entering into the subawards. Criteria or specific requirement: § 200.214 Suspension and debarment. Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Effect: Without proper controls the Organization could enter award subrecipients with entities that are suspended or debarred. Cause: The Organization was unaware of the requirement to perform suspension and debarment checks on subrecipients. Recommendation: The Organization should Implement policies and procedures for performing suspension and debarment checks for all covered transactions, including subrecipients. Repeat Finding?: No Questioned Costs: None
Finding 2023-002
Type of Finding: Material Weakness in Internal Control over Compliance and Significant Deficiency over Compliance Condition: None of the five samples selected for testing had appropriate suspension and debarment checks prior to entering into the subawards. Criteria or specific requirement: § 200.214 Suspension and debarment. Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Effect: Without proper controls the Organization could enter award subrecipients with entities that are suspended or debarred. Cause: The Organization was unaware of the requirement to perform suspension and debarment checks on subrecipients. Recommendation: The Organization should Implement policies and procedures for performing suspension and debarment checks for all covered transactions, including subrecipients. Repeat Finding?: No Questioned Costs: None