Material noncompliance and material weakness in internal control over compliance with procurement and suspension and debarment procedures meeting the requirements of 2 CFR Part 200.
Federal Agency: United States Department Treasury
Program Titles: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Entity: King County Regional Homeless Authority
Award Numbers: DA-202303-01737
Award Periods: March 15, 2023 through August 31, 2023
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 (the Uniform Guidance) , Subpart D ‐ Post Federal Award Requirements, Section 200.318 through 200.326 Internal Controls, require that a non‐Federal entity use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirement identified in 2 CFR Part 200.
Condition/Context
The Organization has a procurement policy, which includes procedures to include documenting the history of the procurement, including justification of the procurement method utilized. For 3 of 3 procurements selected for testing over the micro-purchase threshold the Organization could not produce contemporaneous documentation supporting the history of the procurement including justification for utilization of the noncompetitive procurement method of procurement and performance of suspension and debarment search. The Organization determined at the time of procurement that due to a state of public emergency the noncompetitive procurement methodology was in compliance with the Uniform Guidance. Further, subsequent to audit testing the Organization received approval from the pass-through funder that a noncompetitive procurement methodology was authorized.
Cause
The Organization did not have internal controls in place to ensure that the Organization’s procurement policy was followed by retaining documentation of management consideration and conclusion when procuring goods and services.
Effect
The Organization entered into agreements to procure goods and services for which no documentation was retained to support the history of the procurement.
Questioned Costs
$0
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Organization implement internal controls to ensure that documentation is retained to support procurements in accordance with its procurement policy.
Views of Responsible Individual and Corrective Action Plan
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-005
Instance of noncompliance and significant deficiency in internal controls over eligibility.
Federal Agency: Department of Labor
Program Title: WIOA Cluster
Assistance Listing Number: 17.259, 17.258
Award Numbers: 22-111-ISY, 22-115-ADU
Award Periods: July 1, 2022 through June 30, 2023
Criteria
Per the standards contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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.
The Federal award referenced requires that eligible beneficiaries be in-school, or out-of-school youth (Section 129(a)(1), WIOA, 128 Stat. 1504).
Condition/Context for Evaluation
During the year ended June 30, 2023, out of a sample of five beneficiaries, one selection did not have a supporting self-attestation and Youth Program Eligibility Criteria checklist form completed supporting that the beneficiary was in-school, or out-of-school youth and went through the eligibility verification process. The Organization had retained the individuals transcript supporting the compliance requirements that the youth was attending school and between the age of 14 and 21.
Effect or Potential Effect
Beneficiaries served by the Organization may not be eligible to participate in the program.
Questioned Costs
Not applicable.
Cause
The Organization’s internal controls did not ensure that documentation was retained to support the complete eligibility determination of all individuals participating in the program.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that documentation is retained to support the eligibility of all beneficiaries served.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-005
Instance of noncompliance and significant deficiency in internal controls over eligibility.
Federal Agency: Department of Labor
Program Title: WIOA Cluster
Assistance Listing Number: 17.259, 17.258
Award Numbers: 22-111-ISY, 22-115-ADU
Award Periods: July 1, 2022 through June 30, 2023
Criteria
Per the standards contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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.
The Federal award referenced requires that eligible beneficiaries be in-school, or out-of-school youth (Section 129(a)(1), WIOA, 128 Stat. 1504).
Condition/Context for Evaluation
During the year ended June 30, 2023, out of a sample of five beneficiaries, one selection did not have a supporting self-attestation and Youth Program Eligibility Criteria checklist form completed supporting that the beneficiary was in-school, or out-of-school youth and went through the eligibility verification process. The Organization had retained the individuals transcript supporting the compliance requirements that the youth was attending school and between the age of 14 and 21.
Effect or Potential Effect
Beneficiaries served by the Organization may not be eligible to participate in the program.
Questioned Costs
Not applicable.
Cause
The Organization’s internal controls did not ensure that documentation was retained to support the complete eligibility determination of all individuals participating in the program.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that documentation is retained to support the eligibility of all beneficiaries served.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Material noncompliance and material weakness in internal control over compliance with procurement and suspension and debarment procedures meeting the requirements of 2 CFR Part 200.
Federal Agency: United States Department Treasury
Program Titles: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Entity: King County Regional Homeless Authority
Award Numbers: DA-202303-01737
Award Periods: March 15, 2023 through August 31, 2023
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 (the Uniform Guidance) , Subpart D ‐ Post Federal Award Requirements, Section 200.318 through 200.326 Internal Controls, require that a non‐Federal entity use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirement identified in 2 CFR Part 200.
Condition/Context
The Organization has a procurement policy, which includes procedures to include documenting the history of the procurement, including justification of the procurement method utilized. For 3 of 3 procurements selected for testing over the micro-purchase threshold the Organization could not produce contemporaneous documentation supporting the history of the procurement including justification for utilization of the noncompetitive procurement method of procurement and performance of suspension and debarment search. The Organization determined at the time of procurement that due to a state of public emergency the noncompetitive procurement methodology was in compliance with the Uniform Guidance. Further, subsequent to audit testing the Organization received approval from the pass-through funder that a noncompetitive procurement methodology was authorized.
Cause
The Organization did not have internal controls in place to ensure that the Organization’s procurement policy was followed by retaining documentation of management consideration and conclusion when procuring goods and services.
Effect
The Organization entered into agreements to procure goods and services for which no documentation was retained to support the history of the procurement.
Questioned Costs
$0
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Organization implement internal controls to ensure that documentation is retained to support procurements in accordance with its procurement policy.
Views of Responsible Individual and Corrective Action Plan
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004
Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs.
Condition/Context for Evaluation
During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool.
Effect or Potential Effect
The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs.
Questioned Costs
Not determinable
Cause
The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-005
Instance of noncompliance and significant deficiency in internal controls over eligibility.
Federal Agency: Department of Labor
Program Title: WIOA Cluster
Assistance Listing Number: 17.259, 17.258
Award Numbers: 22-111-ISY, 22-115-ADU
Award Periods: July 1, 2022 through June 30, 2023
Criteria
Per the standards contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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.
The Federal award referenced requires that eligible beneficiaries be in-school, or out-of-school youth (Section 129(a)(1), WIOA, 128 Stat. 1504).
Condition/Context for Evaluation
During the year ended June 30, 2023, out of a sample of five beneficiaries, one selection did not have a supporting self-attestation and Youth Program Eligibility Criteria checklist form completed supporting that the beneficiary was in-school, or out-of-school youth and went through the eligibility verification process. The Organization had retained the individuals transcript supporting the compliance requirements that the youth was attending school and between the age of 14 and 21.
Effect or Potential Effect
Beneficiaries served by the Organization may not be eligible to participate in the program.
Questioned Costs
Not applicable.
Cause
The Organization’s internal controls did not ensure that documentation was retained to support the complete eligibility determination of all individuals participating in the program.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that documentation is retained to support the eligibility of all beneficiaries served.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-005
Instance of noncompliance and significant deficiency in internal controls over eligibility.
Federal Agency: Department of Labor
Program Title: WIOA Cluster
Assistance Listing Number: 17.259, 17.258
Award Numbers: 22-111-ISY, 22-115-ADU
Award Periods: July 1, 2022 through June 30, 2023
Criteria
Per the standards contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, non‐federal entities are required to 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.
The Federal award referenced requires that eligible beneficiaries be in-school, or out-of-school youth (Section 129(a)(1), WIOA, 128 Stat. 1504).
Condition/Context for Evaluation
During the year ended June 30, 2023, out of a sample of five beneficiaries, one selection did not have a supporting self-attestation and Youth Program Eligibility Criteria checklist form completed supporting that the beneficiary was in-school, or out-of-school youth and went through the eligibility verification process. The Organization had retained the individuals transcript supporting the compliance requirements that the youth was attending school and between the age of 14 and 21.
Effect or Potential Effect
Beneficiaries served by the Organization may not be eligible to participate in the program.
Questioned Costs
Not applicable.
Cause
The Organization’s internal controls did not ensure that documentation was retained to support the complete eligibility determination of all individuals participating in the program.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend that the Organization implement the necessary internal controls to ensure that documentation is retained to support the eligibility of all beneficiaries served.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.