FAC Explorer

Audit 372800

FY End
2022-12-31
Total Expended
$5.51M
Findings
2
Programs
11
Organization: Serenity House of Clallam County (WA)
Year: 2022 Accepted: 2025-12-02
Auditor: CLIFTON LARSON ALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1163271 2022-002 Material Weakness Yes B
1163272 2022-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Recovery Funds $4.69M Yes 2
14.231 Emergency Solutions Grant Program $456,242 Yes 0
14.267 Continuum of Care - Youth Homeless Demonstration Program (2022) $148,398 Yes 0
14.267 Continuum of Care - SunBelt Apartments (2021 - 2022) $103,441 Yes 0
14.267 Continuum of Care - Clallam Families Rapid Re-Housing (2021 - 2022) $68,540 Yes 0
14.267 Continuum of Care - SunBelt Apartments (2022 - 2023) $17,041 Yes 0
14.267 Continuum of Care - Youth Homelessness Demonstration Program Supportive Services Only $12,380 Yes 0
14.267 Youth Homelessness Demonstration Program $8,768 Yes 0
14.267 Continuum of Care - Clallam Families Rapid Re-Housing (2022 - 2023) $5,330 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $1,250 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1,200 Yes 0

Contacts

Name Title Type
XZBLE2F8N1J3 Sharon Maggard Auditee
3604529866 Bryce Rassilyer Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Example Entity under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 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 Example Entity, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Example Entity.

Finding Details

Finding 2022-002
Criteria or specific requirement: 2 CFR § 200.303 of the Uniform Guidance states organizations must establish a system of internal controls to ensure compliance with federal statutes, regulations and award terms over allowable costs and activities. Condition: During the audit, we identified instances where we could not verify review and approval for cash and payroll disbursements were completed. Context: Four out of the 40 cash disbursements tested lacked evidence of approval on payment requests or invoices. Two out of the 40 payroll disbursements tested lacked appropriate time and effort approval by supervisor. Cause: Lack of adherence to internal controls as designed by Serenity House. Effect: The lack of review and approval could lead to improper costs charged to federal awards. Repeat Finding: No. Recommendation: Incorporate regular review and approval procedures on invoices, payment requests and payroll time and effort documents. Views of responsible officials: Management agrees with the finding and has prepared a Corrective Action Plan.
Finding 2022-003
Criteria or specific requirement: 2 CFR §200.318(a) of the Uniform Guidance states recipients of federal awards must maintain and use documented procedures for procurement transactions under a federal award, including for acquisition of property or services. These procedures must align with Uniform Guidance Standards. 2 CFR §200.318(c) of the Uniform Guidance states organizations must maintain written standards of conduct covering conflicts of interest and governing the actions of employees engaged in the selection, award, and administration of contracts. Condition: No formal policy for procurement or conflict of interest exists. Context: During procurement purchase testing, it was noted no formal policy over procurement or conflict of interest existed that met the requirements of 2 CFR §200.318(a) & 2 CFR §200.318(c). Cause: Serenity House was not aware of the requirements in the Uniform Guidance. Effect: If there were procurement purchased over the micro purchase threshold of $10,000, Serenity House could be out of compliance with federal grants. Repeat Finding: No. Recommendation: Recommend adopting a procurement and conflict of interest policy that aligns with Uniform Guidance. Views of responsible officials: Management agrees with the finding and has prepared a Corrective Action Plan.