FAC Explorer

Audit 372514

FY End
2024-12-31
Total Expended
$982,130
Findings
1
Programs
1
Organization: Kitsap Rescue Mission (WA)
Year: 2024 Accepted: 2025-11-24
Auditor: SINGERLEWAK LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162849 2024-003 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $982,130 Yes 1

Contacts

Name Title Type
MQBJGQC39EL6 Robin Lund Auditee
3603379120 Orlando R Torres Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Kitsap Rescue Mission (the Organization) under programs of the federal government for the year ended December 31, 2024, and is presented using the accrual basis of accounting. 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 the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.
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.
The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidan

Finding Details

Finding 2024-003
Finding Type: Significant deficiency in internal controls over compliance and compliance Federal Agency and Passed-through Entity: U.S. Department of Treasury, passed through Kitsap County Federal Program Title and AL Number: Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria: Retaining proper documentation of the execution of internal controls is critical to allow management and those charged with governance conduct their monitoring activities. Along with all other business transactions, there should be thorough accounting and proper tracking of all credit card reimbursements and payments. 2 CFR 200.302 (b)(3) requires recipients and subrecipients to maintain "records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation." Condition: Management could not provide supporting evidence for 1 non-payroll item from our sample selection. Also, management did not retain evidence of the Organization’s review and/or authorization of the reimbursement of credit card purchases to ensure that the credit card charges were allowable. We could not obtain documented evidence of such review/authorization for a total of 40 items selected in our sample. Cause: Not all processes and controls adopted by the Organization were found to be fully documented. Effect: When internal controls are not documented, the ability of management and those charged with governance to conduct monitoring activities gets compromised. Management and those charged with governance cannot ascertain that the controls are operating timely and effectively throughout the year when the execution of the internal controls is not documented. Unallowed costs could go undetected by management. Questioned Costs: None Repeated finding: No Recommendation: Management should document the review and/or authorization of credit card charges and reimbursement. Views of Responsible Officials: Management concurs with the finding and the recommendation. Please refer to the corrective action plan attached