Audit 369666

FY End

2024-12-31

Total Expended

$990,000

Findings

1

Programs

1

Organization: Spokane Valley Hub (WA)

Year: 2024 Accepted: 2025-09-30

Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
1157413	2024-001	Material Weakness	Yes	L

ALN	Program	Spent	Major	Findings
21.027	Coronavirus State and Local Fiscal Recovery Funds	$990,000	Yes	1

Contacts

Name	Title	Type
N3ZJJXLLVV71	Phil Champlin	Auditee
5099270602	Ashlee Lent	Auditor
No contacts on file

Notes to SEFA

The Spokane Valley HUB, dba HUB Sports Center (the Center), is a nonprofit organization established in 2007, that serves as a regional community sports facility. The Center operates in partnership with local nonprofit entities to provide a venue where individuals of all ages can participate in a diverse range of recreational and community activities. The Center’s mission is to unite the communities of faith, sports, education, business, and government to positively influence youth and the surrounding region through programs and events designed to enhance life skills. The Center is dedicated to the responsible stewardship of community resources and operates with the objective of delivering initiatives that promote the well-being of youth and the broader community. Furthermore, the Center endeavors to cultivate an environment that supports personal development, community involvement, and service. The Center was awarded a Coronavirus State and Local Fiscal Recovery Funds Grant from Spokane County to develop 20 acres of adjacent land to expand capacity to serve the community and increase opportunities for youth and families to be physically active year-round. The grant provided resources towards the new fields with synthetic turf and lights which can be used for multiple sports including soccer, football, lacrosse, rugby, ultimate frisbee, and t-ball.

The accompanying schedule of expenditures of federal awards (the Schedule) for the U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds includes the federal grant activity of Spokane Valley HUB 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 (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 Spokane Valley HUB, it is not intended to, and does not, present the financial position, results of operations, or cash flows of the Center.

The Center receives a portion of its funding from this program, which is subject to audit. The ultimate determination of amounts received under this program is generally based upon allowable costs reported to and subject to audit by supporting federal agencies. There is a contingency to refund any amounts received in excess of allowable costs. Management believes that disallowed costs, if any, will be immaterial to the Schedule of the program.

The Center has evaluated subsequent events through September 29, 2025, the date on which the Schedule was available for issuance.

Finding Details

Finding 2024-001

FINDING 2024-001 – Reporting; Significant Deficiency in Internal Control Over Compliance and Noncompliance U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Program Award Year: 2024 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. Financial and performance information should be reviewed by a different person than the preparer, supporting documentation should be maintained, and reports filed timely. Condition and context: Supporting documentation for the quarterly financial reports required by the grant did not include documentation of a review process or filing could not be verified for timely submission. We noted for two of the three reports selected; submission support was not retained by the client. The grantor confirmed submission of all required reports however, the date of submission could not be verified. As such both reports were determined to have been submitted late. Questioned costs: None. Effect: Without centralized controls that include segregation of duties between preparer and reviewer and retention of documentation supporting the submission of the reports, two reports were not submitted timely, and support was not retained for two of the reports. Cause: This occurred because of a lack of controls designed and implemented that include segregation of the duties between the preparer of the reports and reviewer to ensure accurate reporting. Controls designed well include the maintenance of supporting records as well as timestamped copies of the submissions. Repeat finding: No. Recommendation: We recommend the Organization design and implement a policy to include a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented a formal review and documentation process to ensure timely submission of quarterly reports. This includes implementing calendar reminders, two levels of documented review and approval of all reports, and maintaining documentation and evidence of timely submission.