FAC Explorer

Audit 33843

FY End
2022-12-31
Total Expended
$5.72M
Findings
8
Programs
8
Organization: The Healing Lodge of the Seven Nations (WA)
Year: 2022 Accepted: 2023-09-20
Auditor: Stauffer & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33542 2022-001 Significant Deficiency - N
33543 2022-001 Significant Deficiency - N
33544 2022-001 Significant Deficiency - N
33545 2022-001 Significant Deficiency - N
609984 2022-001 Significant Deficiency - N
609985 2022-001 Significant Deficiency - N
609986 2022-001 Significant Deficiency - N
609987 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.441 Regional Youth Primary Residential Treatment Program $3.26M Yes 1
93.441 Covid-19 Arpa Related Funding $1.16M Yes 1
93.933 The Healing Lodge of the Seven Nations Yrtc Aftercare Program $740,631 - 0
93.859 Building Cultures of Recovery in Tribal Communities $336,761 - 0
93.441 Covid-19 Cares Test Related Activities $94,332 Yes 1
93.859 Assessing Cultures of Recovery in Tribal Communities $87,379 - 0
93.441 Covid-19 Cares Telehealth $22,381 Yes 1
10.553 Child and Nutrition Program $16,667 - 0

Contacts

Name Title Type
F8EJN8CSNA49 Jim Walde Auditee
5095336910 Shane Cox Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified-accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Healing Lodge has a negotiated indirect cost rate of 34.50% with the U.S. Department of Health and Human Services and has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and nonfederal awards (the Schedule) includes the award activity of The Healing Lodge of the Seven Nations (the Healing Lodge) under programs of the federal government, the State of Washington, and other funding sources for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Healing Lodge, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Healing Lodge.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified-accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Healing Lodge has a negotiated indirect cost rate of 34.50% with the U.S. Department of Health and Human Services and has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Of the expenditures presented in the Schedule, the Healing Lodge did not provide any awards to subrecipients.
Title: ASSISTANCE LISTING NUMBERS Accounting Policies: Expenditures reported on the Schedule are reported on the modified-accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Healing Lodge has a negotiated indirect cost rate of 34.50% with the U.S. Department of Health and Human Services and has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Every attempt has been made to determine the correct Assistance Listing Number (AL #) and award numbers for the federal award programs reported on this Schedule. When the federal agency making the award has not provided the AL # and when the appropriate number has not been determined, the number in the AL # column represents the two-digit federal department number as the prefix and the suffix has been listed as "Unknown."
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the modified-accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Healing Lodge has a negotiated indirect cost rate of 34.50% with the U.S. Department of Health and Human Services and has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Healing Lodge did not receive any donated Personal Protective Equipment (PPE) during the year ended December 31, 2022.

Finding Details

Finding 2022-001
Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Finding 2022-001
Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Finding 2022-001
Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Finding 2022-001
Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Finding 2022-001
Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Finding 2022-001
Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Finding 2022-001
Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Finding 2022-001
Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.