FAC Explorer

Audit 308948

FY End
2023-12-31
Total Expended
$1.73M
Findings
4
Programs
11
Organization: Api Chaya (WA)
Year: 2023 Accepted: 2024-06-15
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400914 2023-002 Significant Deficiency - H
400915 2023-002 Significant Deficiency - H
977356 2023-002 Significant Deficiency - H
977357 2023-002 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
16.016 Culturally and Linguistically Specific Services Program $173,584 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $165,563 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $120,349 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $115,514 - 0
16.017 Sexual Assault Services Formula Program $109,327 - 0
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $93,689 - 0
16.575 Crime Victim Assistance $72,323 Yes 1
16.320 Services for Trafficking Victims $61,498 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $58,632 - 0
16.524 Legal Assistance for Victims $51,533 - 0
16.588 Violence Against Women Formula Grants $13,710 - 0

Contacts

Name Title Type
DSLZGUUVFFZ4 Priya Rai Auditee
2064679976 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 with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization has not elected the de minimus indirect cost rate of 10%. The Organization 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 December 31, 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, change in net assets, or cash flows of the Organization.
Title: SUBRECIPIENTS 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 with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization has not elected the de minimus indirect cost rate of 10%. There were no subrecipient payments during the year.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Not available Pass-Through Agency: Washington State Department of Commerce Pass-Through Number(s): F21-31219-201, F22-31219-815 Award Period: 7/1/2023-6/30/2026, 10/1/2023-6/30/2025 Type of Finding • Significant Deficiency in Internal Control over Compliance – Period of Performance • Other Matter – Non-Compliance with Period of Performance Compliance Requirements Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance. Condition: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Questioned costs: $105.62. Context: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Cause: The API Chaya's management was not properly tracking the grant period and obtained the approval from the funding agency about incurring expenditures prior to the beginning of the period of performance. Effect: API Chaya was reimbursed for unallowable costs. Repeat finding: No Recommendation: We recommend API Chaya implement controls to ensure expenditures are recorded in the correct Federal grant year. Views of responsible officials: Management’s response and corrective action plan is attached to our report.
Finding 2023-002
Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Not available Pass-Through Agency: Washington State Department of Commerce Pass-Through Number(s): F21-31219-201, F22-31219-815 Award Period: 7/1/2023-6/30/2026, 10/1/2023-6/30/2025 Type of Finding • Significant Deficiency in Internal Control over Compliance – Period of Performance • Other Matter – Non-Compliance with Period of Performance Compliance Requirements Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance. Condition: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Questioned costs: $105.62. Context: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Cause: The API Chaya's management was not properly tracking the grant period and obtained the approval from the funding agency about incurring expenditures prior to the beginning of the period of performance. Effect: API Chaya was reimbursed for unallowable costs. Repeat finding: No Recommendation: We recommend API Chaya implement controls to ensure expenditures are recorded in the correct Federal grant year. Views of responsible officials: Management’s response and corrective action plan is attached to our report.
Finding 2023-002
Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Not available Pass-Through Agency: Washington State Department of Commerce Pass-Through Number(s): F21-31219-201, F22-31219-815 Award Period: 7/1/2023-6/30/2026, 10/1/2023-6/30/2025 Type of Finding • Significant Deficiency in Internal Control over Compliance – Period of Performance • Other Matter – Non-Compliance with Period of Performance Compliance Requirements Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance. Condition: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Questioned costs: $105.62. Context: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Cause: The API Chaya's management was not properly tracking the grant period and obtained the approval from the funding agency about incurring expenditures prior to the beginning of the period of performance. Effect: API Chaya was reimbursed for unallowable costs. Repeat finding: No Recommendation: We recommend API Chaya implement controls to ensure expenditures are recorded in the correct Federal grant year. Views of responsible officials: Management’s response and corrective action plan is attached to our report.
Finding 2023-002
Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Not available Pass-Through Agency: Washington State Department of Commerce Pass-Through Number(s): F21-31219-201, F22-31219-815 Award Period: 7/1/2023-6/30/2026, 10/1/2023-6/30/2025 Type of Finding • Significant Deficiency in Internal Control over Compliance – Period of Performance • Other Matter – Non-Compliance with Period of Performance Compliance Requirements Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance. Condition: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Questioned costs: $105.62. Context: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Cause: The API Chaya's management was not properly tracking the grant period and obtained the approval from the funding agency about incurring expenditures prior to the beginning of the period of performance. Effect: API Chaya was reimbursed for unallowable costs. Repeat finding: No Recommendation: We recommend API Chaya implement controls to ensure expenditures are recorded in the correct Federal grant year. Views of responsible officials: Management’s response and corrective action plan is attached to our report.