FAC Explorer

Audit 372721

FY End
2024-12-31
Total Expended
$5.53M
Findings
12
Programs
8
Organization: Benton Franklin Community Action Committee (WA)
Year: 2024 Accepted: 2025-12-01
Auditor: BAILEY CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1163223 2024-002 Material Weakness Yes A
1163224 2024-002 Material Weakness Yes A
1163225 2024-002 Material Weakness Yes A
1163226 2024-002 Material Weakness Yes A
1163227 2024-002 Material Weakness Yes A
1163228 2024-002 Material Weakness Yes A
1163229 2024-002 Material Weakness Yes A
1163230 2024-002 Material Weakness Yes A
1163231 2024-002 Material Weakness Yes A
1163232 2024-002 Material Weakness Yes A
1163233 2024-002 Material Weakness Yes A
1163234 2024-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
93.569 COMMUNITY SERVICES BLOCK GRANT $267,876 Yes 0
81.999 Bonneville Power Administration/LIEE Program $209,863 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $194,822 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $185,634 Yes 1
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $59,305 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $51,895 Yes 1
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $6,217 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $2,869 Yes 0

Contacts

Name Title Type
Z24FW5AN4BM1 Judith Gidley Auditee
5095454042 Abby Bailey Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the deferral 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 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.
The 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 show on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
BFCAC has elected to not use 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Program: All Criteria: Charges to grants require proper authorization, clear connection to project activities, reasonable cost, and documentation of payroll hours that reflects employee time and effort. Condition: Reallocations of wages and related expenditures were made on occasion without documentation that both supported the change and approved the change. The adjustments made to wages similarly impacted cost allocations based on wages. Context: The condition was noted during our testwork over the Organization’s expense transactions. Effect: Costs charged to programs did not always correspond with the time and effort documented by the employee and approval by the manager. Cause: Prior accounting staff periodically adjusted costs charged to programs without maintaining sufficient documentation detailing the nature of the changes. This resulted in the time documented by employees in timecards and approved by a manager not corresponding with the entry in the accounting system. Recommendation: If any adjustments are deemed necessary to an employee time-card, the change should be documented, and approval of the change present to support the changes. Questioned Costs: Undeterminable View of Responsible Officials: BFCAC made a change in personnel during 2024. Subsequently, BFCAC has emphasized the need to maintain supporting documentation for all charges, including changes to timesheets, and supporting documentation for manual adjustments. The Executive Director and the Finance Manager are responsible for this corrective action.