FAC Explorer

Audit 51340

FY End
2022-12-31
Total Expended
$3.31M
Findings
4
Programs
2
Organization: Impact Washington (WA)
Year: 2022 Accepted: 2023-09-10
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48757 2022-001 Significant Deficiency - B
48758 2022-001 Significant Deficiency - B
625199 2022-001 Significant Deficiency - B
625200 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
11.611 Manufacturing Extension Partnership $158,983 Yes 1
11.307 Economic Adjustment Assistance $26,104 - 0

Contacts

Name Title Type
D88NY6MGVN49 Eddie Roldan Auditee
4254381146 Troy Rector Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Impact Washington (the Organization) 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 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. Note 2 - Summary of Significant Accounting Policies 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 not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such an audit, certain expenses incurred are determined to not be reimbursable, the Organization may be liable for repayment of disallowed expenses previously claimed or received. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance related to allowable costs. Federal Agency: U.S. Department of Commerce Program Title: Manufacturing Extension Partnership Assistance Listing Number: 11.611 Award Numbers: 70NANB21H011 Award Period: September 1, 2020 to August 31, 2022 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards provides for specific items of cost which are considered to be unallowable. Condition/Context for Evaluation Impact Washington?s (the Organization?s) internal controls over allowable costs require unallowable costs incurred to be segregated and removed from being reported as federal award expenditures. Questioned Costs - $84 Cause The Organization?s operation of internal controls were not sufficient to ensure no unallowable costs were charged to the grant. Effect or Potential Effect Based on exceptions noted in the operation of internal controls, there could exist unallowable costs that were charged to the Federal Award. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Organization ensure current internal controls are communicated to staff charging expenses to federal awards and consider the need for further strengthening internal controls over allowable costs. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance related to allowable costs. Federal Agency: U.S. Department of Commerce Program Title: Manufacturing Extension Partnership Assistance Listing Number: 11.611 Award Numbers: 70NANB21H011 Award Period: September 1, 2020 to August 31, 2022 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards provides for specific items of cost which are considered to be unallowable. Condition/Context for Evaluation Impact Washington?s (the Organization?s) internal controls over allowable costs require unallowable costs incurred to be segregated and removed from being reported as federal award expenditures. Questioned Costs - $84 Cause The Organization?s operation of internal controls were not sufficient to ensure no unallowable costs were charged to the grant. Effect or Potential Effect Based on exceptions noted in the operation of internal controls, there could exist unallowable costs that were charged to the Federal Award. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Organization ensure current internal controls are communicated to staff charging expenses to federal awards and consider the need for further strengthening internal controls over allowable costs. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance related to allowable costs. Federal Agency: U.S. Department of Commerce Program Title: Manufacturing Extension Partnership Assistance Listing Number: 11.611 Award Numbers: 70NANB21H011 Award Period: September 1, 2020 to August 31, 2022 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards provides for specific items of cost which are considered to be unallowable. Condition/Context for Evaluation Impact Washington?s (the Organization?s) internal controls over allowable costs require unallowable costs incurred to be segregated and removed from being reported as federal award expenditures. Questioned Costs - $84 Cause The Organization?s operation of internal controls were not sufficient to ensure no unallowable costs were charged to the grant. Effect or Potential Effect Based on exceptions noted in the operation of internal controls, there could exist unallowable costs that were charged to the Federal Award. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Organization ensure current internal controls are communicated to staff charging expenses to federal awards and consider the need for further strengthening internal controls over allowable costs. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance related to allowable costs. Federal Agency: U.S. Department of Commerce Program Title: Manufacturing Extension Partnership Assistance Listing Number: 11.611 Award Numbers: 70NANB21H011 Award Period: September 1, 2020 to August 31, 2022 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards provides for specific items of cost which are considered to be unallowable. Condition/Context for Evaluation Impact Washington?s (the Organization?s) internal controls over allowable costs require unallowable costs incurred to be segregated and removed from being reported as federal award expenditures. Questioned Costs - $84 Cause The Organization?s operation of internal controls were not sufficient to ensure no unallowable costs were charged to the grant. Effect or Potential Effect Based on exceptions noted in the operation of internal controls, there could exist unallowable costs that were charged to the Federal Award. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Organization ensure current internal controls are communicated to staff charging expenses to federal awards and consider the need for further strengthening internal controls over allowable costs. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.