FAC Explorer

Audit 308418

FY End
2023-06-30
Total Expended
$6.13M
Findings
2
Programs
5
Organization: United Way of King County (WA)
Year: 2023 Accepted: 2024-06-09
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400377 2023-002 Significant Deficiency Yes N
976819 2023-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
94.006 Americorps State and National $969,440 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $311,975 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $300,000 Yes 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $189,856 - 0
94.013 Americorps Volunteers in Service to America $172,537 - 0

Contacts

Name Title Type
HVF4FTMPYEH8 Jennifer Johnston Auditee
2062925949 Vincent Stevens 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 and specific Federal award guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such an audit, certain expenses incurred are determined to be nonreimbursable, the Organization may be liable for repayment of disallowed expenses previously claimed or received. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of United Way of King County (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 and specific Federal award guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such an audit, certain expenses incurred are determined to be nonreimbursable, the Organization may be liable for repayment of disallowed expenses previously claimed or received. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate 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 and specific Federal award guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such an audit, certain expenses incurred are determined to be nonreimbursable, the Organization may be liable for repayment of disallowed expenses previously claimed or received.
Title: Note 3 - Prior Year Schedule 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 and specific Federal award guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such an audit, certain expenses incurred are determined to be nonreimbursable, the Organization may be liable for repayment of disallowed expenses previously claimed or received. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The prior year schedule reported $1,179,302 in federal expenditures for COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Food Security Assistance Program which under-reported expenditures by $36,195. The total federal expenditures should have been $1,215,497.

Finding Details

Finding 2023-002
Finding 2023-002 Significant deficiency in internal control over compliance for special tests and provisions. Federal Agency: Corporation for National and Community Service Pass-Through: Office of Financial Management Program Title: AmeriCorps State and National Assistance Listing Number: 94.006 Award Number: 19FXHWA0020005, Contract No. K3503 Award Period: August 1, 2021 – July 31, 2022 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, Internal Controls, require that a non‐Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context for Evaluation The Organization’s internal controls require management of the program to keep ongoing records for each person enrolled in the program. Maximum stipend amounts are determined and set forth by the national Americorps program, and Americorps program staff update the member service agreements (MSAs) when updates are obtained. Of the 15 employees we tested for signed MSAs, 2 did not have MSAs on file and 3 had MSAs signed by the employees but not signed by the Organization’s management. Cause The Organization’s internal controls related to enrolling participants in the program and reviewing that signed MSAs were on file was not consistently applied. Effect or Potential Effect Deficiencies in internal controls related to member service agreements could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program.Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023-002 Significant deficiency in internal control over compliance for special tests and provisions. Federal Agency: Corporation for National and Community Service Pass-Through: Office of Financial Management Program Title: AmeriCorps State and National Assistance Listing Number: 94.006 Award Number: 19FXHWA0020005, Contract No. K3503 Award Period: August 1, 2021 – July 31, 2022 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, Internal Controls, require that a non‐Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context for Evaluation The Organization’s internal controls require management of the program to keep ongoing records for each person enrolled in the program. Maximum stipend amounts are determined and set forth by the national Americorps program, and Americorps program staff update the member service agreements (MSAs) when updates are obtained. Of the 15 employees we tested for signed MSAs, 2 did not have MSAs on file and 3 had MSAs signed by the employees but not signed by the Organization’s management. Cause The Organization’s internal controls related to enrolling participants in the program and reviewing that signed MSAs were on file was not consistently applied. Effect or Potential Effect Deficiencies in internal controls related to member service agreements could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program.Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.