FAC Explorer

Audit 363824

FY End
2024-12-31
Total Expended
$2.04M
Findings
8
Programs
13
Organization: Open Doors for Multicultural Families (WA)
Year: 2024 Accepted: 2025-08-06
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572973 2024-001 Significant Deficiency - I
572974 2024-001 Significant Deficiency - I
572975 2024-001 Significant Deficiency - I
572976 2024-002 Significant Deficiency - C
1149415 2024-001 Significant Deficiency - I
1149416 2024-001 Significant Deficiency - I
1149417 2024-001 Significant Deficiency - I
1149418 2024-002 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
84.235 Rehabilitation Svc Demonstration and Training Programs $387,043 Yes 2
14.267 Multicultural Idd Integrated Support Team Psh $363,427 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $305,315 Yes 1
84.328 Special Education Parent Information Centers $197,012 - 0
93.630 Community Living $127,333 - 0
93.044 Special Programs for Aging, Title Iii, Part B, Grants for Supportive Svcs & Senior Centers $96,702 - 0
14.218 Covid-19 Community Development Block Grants/entitlement Grants $80,000 - 0
21.027 Covid-19 Special Education Parent Information Centers $67,782 - 0
97.024 Emergency Food and Shelter National Board Program $40,000 - 0
17.277 Covid-19 Wioa National Disclosed Worker Grants/wia National Emergency Grants $37,893 - 0
14.218 Community Development Block Grants/entitlement Grants $20,000 - 0
93.590 Community-Based Child Abuse Prevention Grants $10,144 - 0
93.566 Refugee and Entrant Assistance State Administered Program $6,653 - 0

Contacts

Name Title Type
V7WQXY2EDWV2 Ginger Kwan Auditee
2532164479 Bryce Rassilyer Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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 as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization has not elected the de minimus indirect cost rate of 10%. The Organization’s schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 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 the Organization, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Organization.
Title: Indirect Costs Accounting Policies: 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 as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization has not elected the de minimus indirect cost rate of 10%. The Organization has not elected the de minimus indirect cost rate of 10%.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development; U.S. Department of Health and Human Services; U.S. Department of Education Federal Program Name: Continuum of Care Program; National Family Caregiver Support, Title III, Part E; Rehab Services Demonstration & Training Program Assistance Listing Number: 14.267; 93.052; 84.235 Federal Award Identification Number and Year: WA0548L0T002200-2024; DA23-1535-2024; H235F200005-2024 Pass-Through Agency: 14.267-King County Regional Homelessness Authority; 93.052-City of Seattle Pass-Through Number(s): WA0548L0T002200-2024; DA23-1535-2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Entity was not able to provide the date the verification check occurring before entering into contract with a vendor/subrecipient. Questioned Costs: None Context: During our testing, we identified instances where there was no documented dates of the verification check occurring before entering into contract with a vendor/subrecipient. Cause: The entity doesn't document the verification check prior to entering into contract with vendor/subrecipient. Effect: The entity is not in compliance with Federal Government requirements. Repeat Finding: No Recommendation: We recommend the entity evaluate its procedures and implement an additional control to document verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development; U.S. Department of Health and Human Services; U.S. Department of Education Federal Program Name: Continuum of Care Program; National Family Caregiver Support, Title III, Part E; Rehab Services Demonstration & Training Program Assistance Listing Number: 14.267; 93.052; 84.235 Federal Award Identification Number and Year: WA0548L0T002200-2024; DA23-1535-2024; H235F200005-2024 Pass-Through Agency: 14.267-King County Regional Homelessness Authority; 93.052-City of Seattle Pass-Through Number(s): WA0548L0T002200-2024; DA23-1535-2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Entity was not able to provide the date the verification check occurring before entering into contract with a vendor/subrecipient. Questioned Costs: None Context: During our testing, we identified instances where there was no documented dates of the verification check occurring before entering into contract with a vendor/subrecipient. Cause: The entity doesn't document the verification check prior to entering into contract with vendor/subrecipient. Effect: The entity is not in compliance with Federal Government requirements. Repeat Finding: No Recommendation: We recommend the entity evaluate its procedures and implement an additional control to document verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development; U.S. Department of Health and Human Services; U.S. Department of Education Federal Program Name: Continuum of Care Program; National Family Caregiver Support, Title III, Part E; Rehab Services Demonstration & Training Program Assistance Listing Number: 14.267; 93.052; 84.235 Federal Award Identification Number and Year: WA0548L0T002200-2024; DA23-1535-2024; H235F200005-2024 Pass-Through Agency: 14.267-King County Regional Homelessness Authority; 93.052-City of Seattle Pass-Through Number(s): WA0548L0T002200-2024; DA23-1535-2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Entity was not able to provide the date the verification check occurring before entering into contract with a vendor/subrecipient. Questioned Costs: None Context: During our testing, we identified instances where there was no documented dates of the verification check occurring before entering into contract with a vendor/subrecipient. Cause: The entity doesn't document the verification check prior to entering into contract with vendor/subrecipient. Effect: The entity is not in compliance with Federal Government requirements. Repeat Finding: No Recommendation: We recommend the entity evaluate its procedures and implement an additional control to document verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2024-002
Federal Agency: U.S. Department of Education Federal Program Name: Rehab Services Demonstration & Training Program Assistance Listing Number: 84.235 Federal Award Identification Number and Year: H235F200005-2024 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reimbursement requests are formally reviewed by someone who did not prepare the request to verify the correct information and data is submitted. Condition: Entity does not perform formal documented reviews and approvals over indirect cost calculations and reimbursement requests prior to submission to granting agency. Questioned Costs: None Context: During our testing, we identified instances where there was no documented review and approvals over indirect cost calculations and reimbursement requests prior to submission to granting agency. Cause: The entity does not have a formal review or approval process in place. Effect: The entity is not in compliance with Federal Government requirements. Repeat Finding: No Recommendation: We recommend the entity implement procedures and a control to document review and approvals over indirect costs and cash management. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development; U.S. Department of Health and Human Services; U.S. Department of Education Federal Program Name: Continuum of Care Program; National Family Caregiver Support, Title III, Part E; Rehab Services Demonstration & Training Program Assistance Listing Number: 14.267; 93.052; 84.235 Federal Award Identification Number and Year: WA0548L0T002200-2024; DA23-1535-2024; H235F200005-2024 Pass-Through Agency: 14.267-King County Regional Homelessness Authority; 93.052-City of Seattle Pass-Through Number(s): WA0548L0T002200-2024; DA23-1535-2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Entity was not able to provide the date the verification check occurring before entering into contract with a vendor/subrecipient. Questioned Costs: None Context: During our testing, we identified instances where there was no documented dates of the verification check occurring before entering into contract with a vendor/subrecipient. Cause: The entity doesn't document the verification check prior to entering into contract with vendor/subrecipient. Effect: The entity is not in compliance with Federal Government requirements. Repeat Finding: No Recommendation: We recommend the entity evaluate its procedures and implement an additional control to document verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development; U.S. Department of Health and Human Services; U.S. Department of Education Federal Program Name: Continuum of Care Program; National Family Caregiver Support, Title III, Part E; Rehab Services Demonstration & Training Program Assistance Listing Number: 14.267; 93.052; 84.235 Federal Award Identification Number and Year: WA0548L0T002200-2024; DA23-1535-2024; H235F200005-2024 Pass-Through Agency: 14.267-King County Regional Homelessness Authority; 93.052-City of Seattle Pass-Through Number(s): WA0548L0T002200-2024; DA23-1535-2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Entity was not able to provide the date the verification check occurring before entering into contract with a vendor/subrecipient. Questioned Costs: None Context: During our testing, we identified instances where there was no documented dates of the verification check occurring before entering into contract with a vendor/subrecipient. Cause: The entity doesn't document the verification check prior to entering into contract with vendor/subrecipient. Effect: The entity is not in compliance with Federal Government requirements. Repeat Finding: No Recommendation: We recommend the entity evaluate its procedures and implement an additional control to document verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development; U.S. Department of Health and Human Services; U.S. Department of Education Federal Program Name: Continuum of Care Program; National Family Caregiver Support, Title III, Part E; Rehab Services Demonstration & Training Program Assistance Listing Number: 14.267; 93.052; 84.235 Federal Award Identification Number and Year: WA0548L0T002200-2024; DA23-1535-2024; H235F200005-2024 Pass-Through Agency: 14.267-King County Regional Homelessness Authority; 93.052-City of Seattle Pass-Through Number(s): WA0548L0T002200-2024; DA23-1535-2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Entity was not able to provide the date the verification check occurring before entering into contract with a vendor/subrecipient. Questioned Costs: None Context: During our testing, we identified instances where there was no documented dates of the verification check occurring before entering into contract with a vendor/subrecipient. Cause: The entity doesn't document the verification check prior to entering into contract with vendor/subrecipient. Effect: The entity is not in compliance with Federal Government requirements. Repeat Finding: No Recommendation: We recommend the entity evaluate its procedures and implement an additional control to document verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2024-002
Federal Agency: U.S. Department of Education Federal Program Name: Rehab Services Demonstration & Training Program Assistance Listing Number: 84.235 Federal Award Identification Number and Year: H235F200005-2024 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reimbursement requests are formally reviewed by someone who did not prepare the request to verify the correct information and data is submitted. Condition: Entity does not perform formal documented reviews and approvals over indirect cost calculations and reimbursement requests prior to submission to granting agency. Questioned Costs: None Context: During our testing, we identified instances where there was no documented review and approvals over indirect cost calculations and reimbursement requests prior to submission to granting agency. Cause: The entity does not have a formal review or approval process in place. Effect: The entity is not in compliance with Federal Government requirements. Repeat Finding: No Recommendation: We recommend the entity implement procedures and a control to document review and approvals over indirect costs and cash management. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.