FAC Explorer

Audit 31983

FY End
2022-12-31
Total Expended
$11.26M
Findings
8
Programs
13
Organization: Metropolitan Development Council (WA)
Year: 2022 Accepted: 2023-09-04
Auditor: Johnson Stone & Pagano

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33637 2022-002 Significant Deficiency - P
33638 2022-002 Significant Deficiency - P
33639 2022-002 Significant Deficiency - P
33640 2022-002 Significant Deficiency - P
610079 2022-002 Significant Deficiency - P
610080 2022-002 Significant Deficiency - P
610081 2022-002 Significant Deficiency - P
610082 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.80M - 0
84.047 Trio_upward Bound $1.10M Yes 1
84.066 Trio_educational Opportunity Centers $826,498 Yes 1
14.267 Continuum of Care Program $584,787 - 0
93.569 Community Services Block Grant $511,575 Yes 1
93.568 Low-Income Home Energy Assistance $200,592 - 0
81.999 Weatherization Assistance Program $105,216 - 0
81.042 Weatherization Assistance for Low-Income Persons $104,916 - 0
14.881 Moving to Work Demonstration Program $44,255 - 0
93.958 Block Grants for Community Mental Health Services $24,999 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $24,999 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,658 - 0
84.044 Trio_talent Search $158 Yes 1

Contacts

Name Title Type
DKW4RKDM9HW3 Scott Schubert Auditee
2533833921 Craig Catlin Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of MDC under programs of the federal government for the year ended December 31, 2022. 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 MDC, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of MDC. 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. De Minimis Rate Used: Both Rate Explanation: MDC has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance on programs that did not approve the use of the approved indirect cost rate.

Finding Details

Finding 2022-002
Preparation of Schedule of Expenditures of Federal Awards ("SEFA"). Criteria - The SEFA is required to be prepared in accordance with Uniform Guidance to reflect expenditures of federal awards. Condition - The SEFA, as originally prepared, was significantly misstated. Context - The SEFA did not accurately reflect the proper amount of federal expenditures. Effect - The SEFA did not properly reflect the amount and funding source of the federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause - A grant was listed on the SEFA as a federal expenditure. The terms of the grant indicated that MDC was a beneficiary. Under Uniform Guidance guidelines, beneficiaries do not record the grants on the SEFA. Auditor's Recommendations - We recommend staff training in the preparation of the SEFA and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2022-002
Preparation of Schedule of Expenditures of Federal Awards ("SEFA"). Criteria - The SEFA is required to be prepared in accordance with Uniform Guidance to reflect expenditures of federal awards. Condition - The SEFA, as originally prepared, was significantly misstated. Context - The SEFA did not accurately reflect the proper amount of federal expenditures. Effect - The SEFA did not properly reflect the amount and funding source of the federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause - A grant was listed on the SEFA as a federal expenditure. The terms of the grant indicated that MDC was a beneficiary. Under Uniform Guidance guidelines, beneficiaries do not record the grants on the SEFA. Auditor's Recommendations - We recommend staff training in the preparation of the SEFA and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2022-002
Preparation of Schedule of Expenditures of Federal Awards ("SEFA"). Criteria - The SEFA is required to be prepared in accordance with Uniform Guidance to reflect expenditures of federal awards. Condition - The SEFA, as originally prepared, was significantly misstated. Context - The SEFA did not accurately reflect the proper amount of federal expenditures. Effect - The SEFA did not properly reflect the amount and funding source of the federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause - A grant was listed on the SEFA as a federal expenditure. The terms of the grant indicated that MDC was a beneficiary. Under Uniform Guidance guidelines, beneficiaries do not record the grants on the SEFA. Auditor's Recommendations - We recommend staff training in the preparation of the SEFA and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2022-002
Preparation of Schedule of Expenditures of Federal Awards ("SEFA"). Criteria - The SEFA is required to be prepared in accordance with Uniform Guidance to reflect expenditures of federal awards. Condition - The SEFA, as originally prepared, was significantly misstated. Context - The SEFA did not accurately reflect the proper amount of federal expenditures. Effect - The SEFA did not properly reflect the amount and funding source of the federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause - A grant was listed on the SEFA as a federal expenditure. The terms of the grant indicated that MDC was a beneficiary. Under Uniform Guidance guidelines, beneficiaries do not record the grants on the SEFA. Auditor's Recommendations - We recommend staff training in the preparation of the SEFA and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2022-002
Preparation of Schedule of Expenditures of Federal Awards ("SEFA"). Criteria - The SEFA is required to be prepared in accordance with Uniform Guidance to reflect expenditures of federal awards. Condition - The SEFA, as originally prepared, was significantly misstated. Context - The SEFA did not accurately reflect the proper amount of federal expenditures. Effect - The SEFA did not properly reflect the amount and funding source of the federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause - A grant was listed on the SEFA as a federal expenditure. The terms of the grant indicated that MDC was a beneficiary. Under Uniform Guidance guidelines, beneficiaries do not record the grants on the SEFA. Auditor's Recommendations - We recommend staff training in the preparation of the SEFA and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2022-002
Preparation of Schedule of Expenditures of Federal Awards ("SEFA"). Criteria - The SEFA is required to be prepared in accordance with Uniform Guidance to reflect expenditures of federal awards. Condition - The SEFA, as originally prepared, was significantly misstated. Context - The SEFA did not accurately reflect the proper amount of federal expenditures. Effect - The SEFA did not properly reflect the amount and funding source of the federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause - A grant was listed on the SEFA as a federal expenditure. The terms of the grant indicated that MDC was a beneficiary. Under Uniform Guidance guidelines, beneficiaries do not record the grants on the SEFA. Auditor's Recommendations - We recommend staff training in the preparation of the SEFA and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2022-002
Preparation of Schedule of Expenditures of Federal Awards ("SEFA"). Criteria - The SEFA is required to be prepared in accordance with Uniform Guidance to reflect expenditures of federal awards. Condition - The SEFA, as originally prepared, was significantly misstated. Context - The SEFA did not accurately reflect the proper amount of federal expenditures. Effect - The SEFA did not properly reflect the amount and funding source of the federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause - A grant was listed on the SEFA as a federal expenditure. The terms of the grant indicated that MDC was a beneficiary. Under Uniform Guidance guidelines, beneficiaries do not record the grants on the SEFA. Auditor's Recommendations - We recommend staff training in the preparation of the SEFA and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Finding 2022-002
Preparation of Schedule of Expenditures of Federal Awards ("SEFA"). Criteria - The SEFA is required to be prepared in accordance with Uniform Guidance to reflect expenditures of federal awards. Condition - The SEFA, as originally prepared, was significantly misstated. Context - The SEFA did not accurately reflect the proper amount of federal expenditures. Effect - The SEFA did not properly reflect the amount and funding source of the federal awards as required by Uniform Guidance and had the potential to have an incorrect major program selected. Cause - A grant was listed on the SEFA as a federal expenditure. The terms of the grant indicated that MDC was a beneficiary. Under Uniform Guidance guidelines, beneficiaries do not record the grants on the SEFA. Auditor's Recommendations - We recommend staff training in the preparation of the SEFA and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.