FAC Explorer

Audit 52308

FY End
2022-06-30
Total Expended
$17.65M
Findings
6
Programs
5
Organization: Brightspark Early Learning (WA)
Year: 2022 Accepted: 2022-12-01
Auditor: Jacobson Jarvis and CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47867 2022-003 Significant Deficiency - I
47868 2022-003 Significant Deficiency - I
47869 2022-003 Significant Deficiency - I
624309 2022-003 Significant Deficiency - I
624310 2022-003 Significant Deficiency - I
624311 2022-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $6.01M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,932 Yes 1
14.218 Community Development Block Grants/entitlement Grants $11,231 - 0
93.600 Head Start $8,638 Yes 0
93.434 Every Student Succeeds Act/preschool Development Grants $2,446 - 0

Contacts

Name Title Type
LJSTXMHBKGX7 Kathryn Flores Auditee
2063291011 Matt Cyr Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Child Care Resources and is presented on 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 (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Child Care Resources does not currently have a negotiated indirect cost rate for use on federal grants and contracts. However, as Child Care Resources has previously had a negotiated indirect cost rate, they are not eligible to elect use of the 10% de minimis indirect cost rate.

Finding Details

Finding 2022-003
Award recipients are required to establish and maintain internal controls designed to provide reasonable assurance that procurement contracts for goods and services are not entered into with parties that have been suspended or debarred. The federal guidelines set a threshold of $25,000 for this verification. Child Care Resources has adopted a policy that it must re-evaluate all contractors paid in excess of $10,000 on an annual basis to ensure they remain in good standing. Child Care Resources did not re-evaluate contractors in excess of $10,000 during the year ending June 30, 2022.
Finding 2022-003
Award recipients are required to establish and maintain internal controls designed to provide reasonable assurance that procurement contracts for goods and services are not entered into with parties that have been suspended or debarred. The federal guidelines set a threshold of $25,000 for this verification. Child Care Resources has adopted a policy that it must re-evaluate all contractors paid in excess of $10,000 on an annual basis to ensure they remain in good standing. Child Care Resources did not re-evaluate contractors in excess of $10,000 during the year ending June 30, 2022.
Finding 2022-003
Award recipients are required to establish and maintain internal controls designed to provide reasonable assurance that procurement contracts for goods and services are not entered into with parties that have been suspended or debarred. The federal guidelines set a threshold of $25,000 for this verification. Child Care Resources has adopted a policy that it must re-evaluate all contractors paid in excess of $10,000 on an annual basis to ensure they remain in good standing. Child Care Resources did not re-evaluate contractors in excess of $10,000 during the year ending June 30, 2022.
Finding 2022-003
Award recipients are required to establish and maintain internal controls designed to provide reasonable assurance that procurement contracts for goods and services are not entered into with parties that have been suspended or debarred. The federal guidelines set a threshold of $25,000 for this verification. Child Care Resources has adopted a policy that it must re-evaluate all contractors paid in excess of $10,000 on an annual basis to ensure they remain in good standing. Child Care Resources did not re-evaluate contractors in excess of $10,000 during the year ending June 30, 2022.
Finding 2022-003
Award recipients are required to establish and maintain internal controls designed to provide reasonable assurance that procurement contracts for goods and services are not entered into with parties that have been suspended or debarred. The federal guidelines set a threshold of $25,000 for this verification. Child Care Resources has adopted a policy that it must re-evaluate all contractors paid in excess of $10,000 on an annual basis to ensure they remain in good standing. Child Care Resources did not re-evaluate contractors in excess of $10,000 during the year ending June 30, 2022.
Finding 2022-003
Award recipients are required to establish and maintain internal controls designed to provide reasonable assurance that procurement contracts for goods and services are not entered into with parties that have been suspended or debarred. The federal guidelines set a threshold of $25,000 for this verification. Child Care Resources has adopted a policy that it must re-evaluate all contractors paid in excess of $10,000 on an annual basis to ensure they remain in good standing. Child Care Resources did not re-evaluate contractors in excess of $10,000 during the year ending June 30, 2022.