FAC Explorer

Audit 324450

FY End
2023-12-31
Total Expended
$1.22M
Findings
6
Programs
7
Organization: Tacoma Community House (WA)
Year: 2023 Accepted: 2024-10-10
Auditor: Arleen Ibay CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502435 2023-003 Material Weakness Yes B
502436 2023-003 Material Weakness Yes B
502437 2023-003 Material Weakness Yes B
1078877 2023-003 Material Weakness Yes B
1078878 2023-003 Material Weakness Yes B
1078879 2023-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $53,425 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000 Yes 1
14.231 Emergency Solutions Grant Program $44,941 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $11,695 - 0
14.267 Continuum of Care Program $8,768 - 0
16.588 Violence Against Women Formula Grants $6,736 - 0
84.002 Adult Education - Basic Grants to States $3,111 - 0

Contacts

Name Title Type
UE9ZHYJ6XFU3 Aimee Khuu Auditee
2533833951 Arleen Ibay Auditor
No contacts on file

Notes to SEFA

Title: NOTE A­ – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Tacoma Community House under programs of the federal government. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (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 Tacoma Community House, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tacoma Community House. 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 to reimbursement. Identifying numbers – Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: Management has used the 10% 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 Tacoma Community House under programs of the federal government. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (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 Tacoma Community House, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tacoma Community House. 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 to reimbursement. Identifying numbers – Pass-through entity identifying numbers are presented where available.
Title: NOTE B - INDIRECT COSTS Accounting Policies: NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Tacoma Community House under programs of the federal government. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (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 Tacoma Community House, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tacoma Community House. 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 to reimbursement. Identifying numbers – Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: Management has used the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Management has used the 10% de minimis idirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
Internal control over compliance - Allowable Costs/Cost principles, Coronavirus State and Local Recovery Funds, CFDA No. 21.027, Grant No. SC-109204-02; SC-109573 and CW2255475 Material Weakness. Finding 2023-002 is applicable to the major program. As discussed in Finding 2023-002, disbursements were not properly substantiated. Because of the failure to maintain adequate support, review and approval on disbursements, expenses may be charged to the federal awards without support, or without approval of management. Procedures should require adequate documentation of disbursements, and the written approval of senior management.
Finding 2023-003
Internal control over compliance - Allowable Costs/Cost principles, Coronavirus State and Local Recovery Funds, CFDA No. 21.027, Grant No. SC-109204-02; SC-109573 and CW2255475 Material Weakness. Finding 2023-002 is applicable to the major program. As discussed in Finding 2023-002, disbursements were not properly substantiated. Because of the failure to maintain adequate support, review and approval on disbursements, expenses may be charged to the federal awards without support, or without approval of management. Procedures should require adequate documentation of disbursements, and the written approval of senior management.
Finding 2023-003
Internal control over compliance - Allowable Costs/Cost principles, Coronavirus State and Local Recovery Funds, CFDA No. 21.027, Grant No. SC-109204-02; SC-109573 and CW2255475 Material Weakness. Finding 2023-002 is applicable to the major program. As discussed in Finding 2023-002, disbursements were not properly substantiated. Because of the failure to maintain adequate support, review and approval on disbursements, expenses may be charged to the federal awards without support, or without approval of management. Procedures should require adequate documentation of disbursements, and the written approval of senior management.
Finding 2023-003
Internal control over compliance - Allowable Costs/Cost principles, Coronavirus State and Local Recovery Funds, CFDA No. 21.027, Grant No. SC-109204-02; SC-109573 and CW2255475 Material Weakness. Finding 2023-002 is applicable to the major program. As discussed in Finding 2023-002, disbursements were not properly substantiated. Because of the failure to maintain adequate support, review and approval on disbursements, expenses may be charged to the federal awards without support, or without approval of management. Procedures should require adequate documentation of disbursements, and the written approval of senior management.
Finding 2023-003
Internal control over compliance - Allowable Costs/Cost principles, Coronavirus State and Local Recovery Funds, CFDA No. 21.027, Grant No. SC-109204-02; SC-109573 and CW2255475 Material Weakness. Finding 2023-002 is applicable to the major program. As discussed in Finding 2023-002, disbursements were not properly substantiated. Because of the failure to maintain adequate support, review and approval on disbursements, expenses may be charged to the federal awards without support, or without approval of management. Procedures should require adequate documentation of disbursements, and the written approval of senior management.
Finding 2023-003
Internal control over compliance - Allowable Costs/Cost principles, Coronavirus State and Local Recovery Funds, CFDA No. 21.027, Grant No. SC-109204-02; SC-109573 and CW2255475 Material Weakness. Finding 2023-002 is applicable to the major program. As discussed in Finding 2023-002, disbursements were not properly substantiated. Because of the failure to maintain adequate support, review and approval on disbursements, expenses may be charged to the federal awards without support, or without approval of management. Procedures should require adequate documentation of disbursements, and the written approval of senior management.