FAC Explorer

Audit 413138

FY End
2025-12-31
Total Expended
$4.40M
Findings
108
Programs
3
Organization: Homes First (WA)
Year: 2025 Accepted: 2026-09-29
Auditor: LINDLEY & ASSOCIATES LLC CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238180 2025-001 Material Weakness Yes P
1238181 2025-002 Material Weakness Yes E
1238182 2025-003 Material Weakness Yes B
1238183 2025-001 Material Weakness Yes P
1238184 2025-002 Material Weakness Yes E
1238185 2025-003 Material Weakness Yes B
1238186 2025-001 Material Weakness Yes P
1238187 2025-002 Material Weakness Yes E
1238188 2025-003 Material Weakness Yes B
1238189 2025-001 Material Weakness Yes P
1238190 2025-001 Material Weakness Yes P
1238191 2025-001 Material Weakness Yes P
1238192 2025-001 Material Weakness Yes P
1238193 2025-001 Material Weakness Yes P
1238194 2025-001 Material Weakness Yes P
1238195 2025-001 Material Weakness Yes P
1238196 2025-001 Material Weakness Yes P
1238197 2025-001 Material Weakness Yes P
1238198 2025-001 Material Weakness Yes P
1238199 2025-001 Material Weakness Yes P
1238200 2025-001 Material Weakness Yes P
1238201 2025-001 Material Weakness Yes P
1238202 2025-001 Material Weakness Yes P
1238203 2025-001 Material Weakness Yes P
1238204 2025-001 Material Weakness Yes P
1238205 2025-001 Material Weakness Yes P
1238206 2025-001 Material Weakness Yes P
1238207 2025-001 Material Weakness Yes P
1238208 2025-001 Material Weakness Yes P
1238209 2025-001 Material Weakness Yes P
1238210 2025-001 Material Weakness Yes P
1238211 2025-001 Material Weakness Yes P
1238212 2025-001 Material Weakness Yes P
1238213 2025-001 Material Weakness Yes P
1238214 2025-001 Material Weakness Yes P
1238215 2025-001 Material Weakness Yes P
1238216 2025-001 Material Weakness Yes P
1238217 2025-001 Material Weakness Yes P
1238218 2025-001 Material Weakness Yes P
1238219 2025-001 Material Weakness Yes P
1238220 2025-001 Material Weakness Yes P
1238221 2025-001 Material Weakness Yes P
1238222 2025-003 Material Weakness Yes B
1238223 2025-003 Material Weakness Yes B
1238224 2025-003 Material Weakness Yes B
1238225 2025-002 Material Weakness Yes E
1238226 2025-002 Material Weakness Yes E
1238227 2025-002 Material Weakness Yes E
1238228 2025-002 Material Weakness Yes E
1238229 2025-002 Material Weakness Yes E
1238230 2025-002 Material Weakness Yes E
1238231 2025-002 Material Weakness Yes E
1238232 2025-002 Material Weakness Yes E
1238233 2025-002 Material Weakness Yes E
1238234 2025-002 Material Weakness Yes E
1238235 2025-002 Material Weakness Yes E
1238236 2025-002 Material Weakness Yes E
1238237 2025-002 Material Weakness Yes E
1238238 2025-002 Material Weakness Yes E
1238239 2025-002 Material Weakness Yes E
1238240 2025-002 Material Weakness Yes E
1238241 2025-002 Material Weakness Yes E
1238242 2025-002 Material Weakness Yes E
1238243 2025-002 Material Weakness Yes E
1238244 2025-002 Material Weakness Yes E
1238245 2025-002 Material Weakness Yes E
1238246 2025-002 Material Weakness Yes E
1238247 2025-002 Material Weakness Yes E
1238248 2025-002 Material Weakness Yes E
1238249 2025-002 Material Weakness Yes E
1238250 2025-002 Material Weakness Yes E
1238251 2025-002 Material Weakness Yes E
1238252 2025-002 Material Weakness Yes E
1238253 2025-002 Material Weakness Yes E
1238254 2025-002 Material Weakness Yes E
1238255 2025-002 Material Weakness Yes E
1238256 2025-002 Material Weakness Yes E
1238257 2025-002 Material Weakness Yes E
1238258 2025-003 Material Weakness Yes B
1238259 2025-003 Material Weakness Yes B
1238260 2025-003 Material Weakness Yes B
1238261 2025-003 Material Weakness Yes B
1238262 2025-003 Material Weakness Yes B
1238263 2025-003 Material Weakness Yes B
1238264 2025-003 Material Weakness Yes B
1238265 2025-003 Material Weakness Yes B
1238266 2025-003 Material Weakness Yes B
1238267 2025-003 Material Weakness Yes B
1238268 2025-003 Material Weakness Yes B
1238269 2025-003 Material Weakness Yes B
1238270 2025-003 Material Weakness Yes B
1238271 2025-003 Material Weakness Yes B
1238272 2025-003 Material Weakness Yes B
1238273 2025-003 Material Weakness Yes B
1238274 2025-003 Material Weakness Yes B
1238275 2025-003 Material Weakness Yes B
1238276 2025-003 Material Weakness Yes B
1238277 2025-003 Material Weakness Yes B
1238278 2025-003 Material Weakness Yes B
1238279 2025-003 Material Weakness Yes B
1238280 2025-003 Material Weakness Yes B
1238281 2025-003 Material Weakness Yes B
1238282 2025-003 Material Weakness Yes B
1238283 2025-003 Material Weakness Yes B
1238284 2025-003 Material Weakness Yes B
1238285 2025-003 Material Weakness Yes B
1238286 2025-003 Material Weakness Yes B
1238287 2025-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $226,785 Yes 3
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $68,097 Yes 3
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $31,259 Yes 3

Contacts

Name Title Type
UFGEBM115DS5 Chris Wells Auditee
3607420894 Martha Lindley Auditor
No contacts on file

Notes to SEFA

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. Homes First has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finance Director will develop a policy for bank reconciliation, including digital and electronic documentation with Federal Funding guidelines, and will be approved by the Board of Directors. The bank reconciliation policy will include Preparation, approval and timeline requirements. Finance Director will be responsible for working with and overseeing the Bookkeeper to verify that the process is being followed.
Finding 2025-002
Finance Director will develop a policy for Income Verification and Maintenance of Tenant Files and will be approved by the Board of Directors. The Income Verification and Maintenance of Tenant Files Policy will reflect Federal Funding guidelines.
Finding 2025-003
Finance Director will develop a policy for Vendor Accounts and Cash Disbursements with a segregation of duties regarding vendor setup, invoice entry, payment authorization and disbursement process. This is to avoid disbursements that could be processed using Federal Funds and conceal transactions without timely detection to fraud.