FAC Explorer

Audit 3534

FY End
2022-12-31
Total Expended
$3.63M
Findings
4
Programs
9
Organization: Tacoma Community House (WA)
Year: 2022 Accepted: 2023-11-16
Auditor: Arleen T Ibay CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2021 2022-003 Material Weakness Yes B
2022 2022-004 - - B
578463 2022-003 Material Weakness Yes B
578464 2022-004 - - B

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $2.73M Yes 2
14.231 Emergency Solutions Grant Program $212,698 - 0
97.010 Citizenship Education and Training $89,874 - 0
16.575 Crime Victim Assistance $81,555 - 0
14.881 Moving to Work Demonstration Program $59,750 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $43,100 - 0
16.588 Violence Against Women Formula Grants $6,736 - 0
84.002 Adult Education - Basic Grants to States $3,111 - 0
14.267 Continuum of Care Program $1,255 - 0

Contacts

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

Notes to SEFA

Accounting Policies: Note A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Tacoma Community House under programs of the federal government. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Tacoma Community House, it is not intended and does not present the financial position, changes in net assets, or cash flows of Tacoma Community House. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Identifying numbers- Passthrough entiry identifying numbers are prresented where available. De Minimis Rate Used: N Rate Explanation: NOTE B - INDIRECT COSTS Management has no negotiated indirect cost rates for each federal award and does not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Instead, Tacoma Community House allocates administrative expenses based on individually negotiated budgets for each award.

Finding Details

Finding 2022-003
Internal Control over Compliance - Allowable Costs/Cost Principles, Emergency Rental Assistance Program, CFDA 21.023, Grant No. SC-108725; Grant period October 2021 to September 30, 2022. Material Weakness. Finding 2022-002 is applicable to the major program. As discussed in Finding 2022-002, documentation for disbursements including approval were not adequately maintained. Because of the failure to maintain adequate documentation and approval on disbursements, expenses maybe charged to the federal awards without support, or without approval of management. procedures should require adequate documentation of disbursements, and the written approval of senior management.
Finding 2022-004
Emergency Rental Assistance program, CFDA No. 21.023, Grant No. SC-108725: Grant Period October 2021 to September 30, 2022. Type of Compliance Requirement: Allowable Cost/Cost Principles Criteria: 2 CFR 200.402 requires cost must meet criteria in order to be allowable under the federal awards. The criteria includes cost must be determined in accordance with accounting principles, adequately documented and must be incurred during the approved budget period. Condition: The organization had reimbursed rental assistance and other housing costs of $12,650 that were not incurred. Cause: Reimbursements on the federal contract were based on information sheets completed by program staff and not reconciled with actual payments recorded in the general ledger causing incorrect reimbursement. At the same time, the Organization overlooked to fully reimburse indirect costs allowed under the federal award. Questioned costs: $12,650 Identification of repeat findings: Not applicable Recommendation: Coordinate with pass through entity to settle the reimbursement discrepancy. Views of responsible personnel and planned corrective action: management agrees with the findings. See corrective action plan.
Finding 2022-003
Internal Control over Compliance - Allowable Costs/Cost Principles, Emergency Rental Assistance Program, CFDA 21.023, Grant No. SC-108725; Grant period October 2021 to September 30, 2022. Material Weakness. Finding 2022-002 is applicable to the major program. As discussed in Finding 2022-002, documentation for disbursements including approval were not adequately maintained. Because of the failure to maintain adequate documentation and approval on disbursements, expenses maybe charged to the federal awards without support, or without approval of management. procedures should require adequate documentation of disbursements, and the written approval of senior management.
Finding 2022-004
Emergency Rental Assistance program, CFDA No. 21.023, Grant No. SC-108725: Grant Period October 2021 to September 30, 2022. Type of Compliance Requirement: Allowable Cost/Cost Principles Criteria: 2 CFR 200.402 requires cost must meet criteria in order to be allowable under the federal awards. The criteria includes cost must be determined in accordance with accounting principles, adequately documented and must be incurred during the approved budget period. Condition: The organization had reimbursed rental assistance and other housing costs of $12,650 that were not incurred. Cause: Reimbursements on the federal contract were based on information sheets completed by program staff and not reconciled with actual payments recorded in the general ledger causing incorrect reimbursement. At the same time, the Organization overlooked to fully reimburse indirect costs allowed under the federal award. Questioned costs: $12,650 Identification of repeat findings: Not applicable Recommendation: Coordinate with pass through entity to settle the reimbursement discrepancy. Views of responsible personnel and planned corrective action: management agrees with the findings. See corrective action plan.