FAC Explorer

Audit 367294

FY End
2024-12-31
Total Expended
$1.50M
Findings
2
Programs
2
Organization: Recovery Cafe of Clark County (WA)
Year: 2024 Accepted: 2025-09-24
Auditor: Sorren CPAS P C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154957 2024-001 Material Weakness Yes L
1154958 2024-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $882,863 Yes 2
93.788 Opioid Str $614,793 Yes 0

Contacts

Name Title Type
ENE2JLXSJ7M7 Vince Collins Auditee
3609846163 Troy Earl Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards include the federal award activity of Recovery Café of Clark County 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 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 Recovery Café of Clark County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Recovery Café of Clark County.

Finding Details

Finding 2024-001
Block Grants for Substance Use Prevention, Treatment, and Recovery Services 93.959 Criteria: 2 CFR Section 200.512 (a)(1) states that Recovery Café of Clark County’s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization’s financial information. Questioned Costs: None.Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Finding 2024-002
Block Grants for Substance Use Prevention, Treatment, and Recovery Services 93.959 Criteria: 2 CFR Section 200.430 states that Recovery Café of Clark County’s must have a formal approval process for employee pay increases or pay changes. Condition: The Organization does not have a formal approval process for employee pay rate changes. Cause: The Organization does not have a proper internal control structure in place to complete its approval process of pay increases and pay rate changes. Effect: No formal approval process of pay increases can create noncompliance with allowable personnel costs related to federal programs.Questioned Costs: None. Recommendation: Management should develop a formal approval process for all pay increases or pay changes to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure proper approvals and that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.430 are met.