FAC Explorer

Audit 32874

FY End
2022-12-31
Total Expended
$1.48M
Findings
4
Programs
2
Organization: Northwest Estates 811 (WA)
Year: 2022 Accepted: 2023-04-27
Auditor: Finney Neill & Company P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29916 2022-001 Material Weakness - N
29917 2022-001 Material Weakness - N
606358 2022-001 Material Weakness - N
606359 2022-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $579,923 - 0
14.181 Supportive Housing for Persons with Disabilities $52,718 Yes 1

Contacts

Name Title Type
YRK8D71ECC13 Jennifer Roybal Auditee
5094846733 Steven Judd Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: BASIS OF PRESENTATIONThe schedule of expenditures of federal awards presents the activity of federal awardprograms administered by Northwest Estates 811, which is described in the footnotes tothe Organizations accompanying financial statements, using the accrual basis ofaccounting. Federal awards that are included in the schedule may be received directlyfrom federal agencies, as well as federal awards that are passed through from othergovernment agencies. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Therefore some amounts presented in this schedule maydiffer from the amounts presented in, or used in the preparation of, the basic financialstatements. Because the schedule presents only a selected portion of the operations ofNorthwest Estates 811, it is not intended to and does not present the financial position,changes in net assets or cash flows of Northwest Estates 811. De Minimis Rate Used: N Rate Explanation: Northwest Estates 811 has not elected to use the 10% de minimis indirect cost rate. SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES (14.181) - Balances outstanding at the end of the audit period were 844399. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 579923.
Title: SUB RECIPIENTS Accounting Policies: BASIS OF PRESENTATIONThe schedule of expenditures of federal awards presents the activity of federal awardprograms administered by Northwest Estates 811, which is described in the footnotes tothe Organizations accompanying financial statements, using the accrual basis ofaccounting. Federal awards that are included in the schedule may be received directlyfrom federal agencies, as well as federal awards that are passed through from othergovernment agencies. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Therefore some amounts presented in this schedule maydiffer from the amounts presented in, or used in the preparation of, the basic financialstatements. Because the schedule presents only a selected portion of the operations ofNorthwest Estates 811, it is not intended to and does not present the financial position,changes in net assets or cash flows of Northwest Estates 811. De Minimis Rate Used: N Rate Explanation: Northwest Estates 811 has not elected to use the 10% de minimis indirect cost rate. No amounts were provided to subrecipients.

Finding Details

Finding 2022-001
2022 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2021 within 60 days. Repeat Finding: Not a repeat finding from 2021 Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2021 determined there was $4,314 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. A partial deposit of $27 was made to the Residual Receipts account in April 2022. Sample size and population: Sampling was not applicable to this finding. Effect: The Organization did not comply with the Residual Receipts deposit requirements. Recommendation: We recommend the Organization fund the residual receipts accounts as required. Questioned Costs: N/A Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required. Contact Person: Tom Anderson
Finding 2022-001
2022 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2021 within 60 days. Repeat Finding: Not a repeat finding from 2021 Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2021 determined there was $4,314 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. A partial deposit of $27 was made to the Residual Receipts account in April 2022. Sample size and population: Sampling was not applicable to this finding. Effect: The Organization did not comply with the Residual Receipts deposit requirements. Recommendation: We recommend the Organization fund the residual receipts accounts as required. Questioned Costs: N/A Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required. Contact Person: Tom Anderson
Finding 2022-001
2022 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2021 within 60 days. Repeat Finding: Not a repeat finding from 2021 Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2021 determined there was $4,314 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. A partial deposit of $27 was made to the Residual Receipts account in April 2022. Sample size and population: Sampling was not applicable to this finding. Effect: The Organization did not comply with the Residual Receipts deposit requirements. Recommendation: We recommend the Organization fund the residual receipts accounts as required. Questioned Costs: N/A Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required. Contact Person: Tom Anderson
Finding 2022-001
2022 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2021 within 60 days. Repeat Finding: Not a repeat finding from 2021 Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2021 determined there was $4,314 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. A partial deposit of $27 was made to the Residual Receipts account in April 2022. Sample size and population: Sampling was not applicable to this finding. Effect: The Organization did not comply with the Residual Receipts deposit requirements. Recommendation: We recommend the Organization fund the residual receipts accounts as required. Questioned Costs: N/A Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required. Contact Person: Tom Anderson