FAC Explorer

Audit 369756

FY End
2024-12-31
Total Expended
$814,086
Findings
1
Programs
1
Organization: Washington State Building & Construction Trades Council (WA)
Year: 2024 Accepted: 2025-09-30
Auditor: Miller Kaplan Arase LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157538 2024-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $814,086 Yes 1

Contacts

Name Title Type
ZC54WD2AWB81 Cheri Bookheimer Auditee
3603576778 Kelly Pollard Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Washington State Building and Construction Trades Council (the “Council”) under programs of the federal government for the year ended December 31, 2024. The information in the 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Council it is not intended to and does not present the statements of assets, liabilities and net assets – modified cash basis or the statements of revenue and expenses - modified cash basis of the Council.
Expenditures reported on the Schedule are reported on the modified cash 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.
The Council elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001 Evidence of Approval for Grant Expenditure Federal Program Name: Economic Adjustment Assistance Assistance Listing Number: 11.307 Type of Finding: Internal Control Deficiency Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 200.303 specifies that a nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition The Council’s internal control policies do not include a requirement for documented approval of all grant expenditures, and accordingly certain expenditures that were tested during the audit did not show evidence of approval. Questioned Costs None Cause The Council’s internal controls allow for verbal approval or no approval in instances where access is limited to certain authorized individuals. Effect The Council’s internal controls leave them vulnerable to potential improper expenditures and without approvals of each transaction detection of improper expenditures may be limited. Recommendation It is recommended that the Council ensure all grant-funded expenditures have documented approval.