FAC Explorer

Audit 323279

FY End
2023-12-31
Total Expended
$966,791
Findings
18
Programs
5
Organization: Seattle Jobs Initiative (WA)
Year: 2023 Accepted: 2024-09-30
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501033 2023-001 Significant Deficiency - B
501034 2023-001 Significant Deficiency - B
501035 2023-001 Significant Deficiency - B
501036 2023-001 Significant Deficiency - B
501037 2023-001 Significant Deficiency - B
501038 2023-001 Significant Deficiency - B
501039 2023-001 Significant Deficiency - B
501040 2023-001 Significant Deficiency - B
501041 2023-001 Significant Deficiency - B
1077475 2023-001 Significant Deficiency - B
1077476 2023-001 Significant Deficiency - B
1077477 2023-001 Significant Deficiency - B
1077478 2023-001 Significant Deficiency - B
1077479 2023-001 Significant Deficiency - B
1077480 2023-001 Significant Deficiency - B
1077481 2023-001 Significant Deficiency - B
1077482 2023-001 Significant Deficiency - B
1077483 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $93,051 - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $91,627 - 1
17.259 Wioa Youth Activities $72,412 Yes 1
17.278 Wioa Dislocated Worker Formula Grants $52,839 Yes 1
17.258 Wioa Adult Program $42,539 Yes 1

Contacts

Name Title Type
HPRBN8LJU2G8 Ryan Davis Auditee
2066286973 Troy Rector 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 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: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Seattle Jobs Initiative (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 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 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: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 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.

Finding Details

Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal controls over compliance related to allowable costs. All Federal award programs Criteria A nonfederal entity may charge only allowable and allocable indirect costs to a federal award. Condition/Context for Evaluation During the audit for the year ending December 31, 2023, we experienced difficulties when obtaining documentation supporting the automated allocations of indirect costs directly allocated to the major program. In addition, we observed delayed reviews of the allocated indirect cost portion of grant billings. Questioned Costs Not determinable Cause The Organization’s lack of a consistent operation of internal controls was caused primarily by turnover of staff members during the period under audit. Effect or Potential Effect Unallowable indirect costs could be charged to the grant. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls that require the documentation of the methods used and support for the directly allocated indirect costs. We also recommend a timely and thorough review of indirect costs and methods used to allocate those costs directly to Federal awards, Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.