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Audit 55672

FY End
2022-12-31
Total Expended
$6.96M
Findings
4
Programs
9
Organization: Parkview Services (WA)
Year: 2022 Accepted: 2023-09-28
Auditor: Finney Neill & Company P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
60023 2022-002 Significant Deficiency Yes L
60024 2022-002 Significant Deficiency - L
636465 2022-002 Significant Deficiency Yes L
636466 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
59.008 Disaster Assistance Loans $600,000 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $306,528 - 0
14.239 Home Investment Partnerships Program $140,000 - 0
14.218 Community Development Block Grants/entitlement Grants $135,000 Yes 0
14.871 Section 8 Housing Choice Vouchers $112,040 - 1
14.U00 Rental Rehab Program Community Housing Improvement $57,217 - 0
14.169 Housing Counseling Assistance Program $52,560 - 0
14.U00 Community Housing Improvement Program $40,000 - 0
21.026 Homeowner Assistance Fund $14,498 - 0

Contacts

Name Title Type
J61WAQ3T1UE9 Marc Cote Auditee
2065426610 Leslie Sesser Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in OMB Super Circular, CostPrinciples for Non-profit Organizations, wherein certain types of expenditures are not allowable orare limited as to reimbursement. Pass-through entity identifying numbers are presented whereavailable. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. DISASTER ASSISTANCE LOANS (59.008) - Balances outstanding at the end of the audit period were 600000. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 502092. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 83250. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 831006. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 127384. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 10. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 73416. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 150000. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 50000. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 10000. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 23403. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 135000. COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (14.228) - Balances outstanding at the end of the audit period were 306528. RENTAL REHAB PROGRAM COMMUNITY HOUSING IMPROVEMENT (14.U00) - Balances outstanding at the end of the audit period were 57217. COMMUNITY HOUSING IMPROVEMENT PROGRAM (14.U00) - Balances outstanding at the end of the audit period were 40000. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 707165. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 766224. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 140000.
Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in OMB Super Circular, CostPrinciples for Non-profit Organizations, wherein certain types of expenditures are not allowable orare limited as to reimbursement. Pass-through entity identifying numbers are presented whereavailable. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrant activity of Parkview Services under programs of the federal government for the year endedDecember 31, 2022. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedulepresents only a selected portion of the operations of Parkview Services, it is not intended to anddoes not present the financial position, changes in net assets, functional expenses or cash flows ofParkview Services.

Finding Details

Finding 2022-002
See Schedule of Findings and Questioned Costs for chart/table Identification as a Repeat Finding: Repeat of finding 2021-002 Finding: The Organization was late in filing reports required by program contracts. Criteria: Federal contracts identify periodic reporting requirements for reports due to funders. Sample Size and Population: 2 of 4 reports required for major programs Condition and Context: 2 of 2 reports selected for testing were due to the funder one month after the close of the fiscal quarter per the program contract. Both reports for the two quarters tested were submitted within the month following the due date. Additionally, the HUD REAC submission for Section 8 Housing Choice Vouchers was not filed within 90 days of year end as required by HUD. Effect: As a result of late submissions, federal funders did not have timely access to relevant information regarding the Organization?s transactions involving federal funds. Cause: The responsibility for preparing the reports transitioned between staff during the year and Organization did not have a system in place to track the grant reporting deadlines. Recommendations: We recommend the Organization implement systems of tracking grant reporting deadlines in order to ensure that reporting deadlines are met timely. Questioned Costs: None Management Response: Management response is reported in the ?Corrective Action Plan? at the end of this report. Contact Person: Marc Cote, Executive Director 206-542-6644
Finding 2022-002
See Schedule of Findings and Questioned Costs for chart/table Identification as a Repeat Finding: Repeat of finding 2021-002 Finding: The Organization was late in filing reports required by program contracts. Criteria: Federal contracts identify periodic reporting requirements for reports due to funders. Sample Size and Population: 2 of 4 reports required for major programs Condition and Context: 2 of 2 reports selected for testing were due to the funder one month after the close of the fiscal quarter per the program contract. Both reports for the two quarters tested were submitted within the month following the due date. Additionally, the HUD REAC submission for Section 8 Housing Choice Vouchers was not filed within 90 days of year end as required by HUD. Effect: As a result of late submissions, federal funders did not have timely access to relevant information regarding the Organization?s transactions involving federal funds. Cause: The responsibility for preparing the reports transitioned between staff during the year and Organization did not have a system in place to track the grant reporting deadlines. Recommendations: We recommend the Organization implement systems of tracking grant reporting deadlines in order to ensure that reporting deadlines are met timely. Questioned Costs: None Management Response: Management response is reported in the ?Corrective Action Plan? at the end of this report. Contact Person: Marc Cote, Executive Director 206-542-6644
Finding 2022-002
See Schedule of Findings and Questioned Costs for chart/table Identification as a Repeat Finding: Repeat of finding 2021-002 Finding: The Organization was late in filing reports required by program contracts. Criteria: Federal contracts identify periodic reporting requirements for reports due to funders. Sample Size and Population: 2 of 4 reports required for major programs Condition and Context: 2 of 2 reports selected for testing were due to the funder one month after the close of the fiscal quarter per the program contract. Both reports for the two quarters tested were submitted within the month following the due date. Additionally, the HUD REAC submission for Section 8 Housing Choice Vouchers was not filed within 90 days of year end as required by HUD. Effect: As a result of late submissions, federal funders did not have timely access to relevant information regarding the Organization?s transactions involving federal funds. Cause: The responsibility for preparing the reports transitioned between staff during the year and Organization did not have a system in place to track the grant reporting deadlines. Recommendations: We recommend the Organization implement systems of tracking grant reporting deadlines in order to ensure that reporting deadlines are met timely. Questioned Costs: None Management Response: Management response is reported in the ?Corrective Action Plan? at the end of this report. Contact Person: Marc Cote, Executive Director 206-542-6644
Finding 2022-002
See Schedule of Findings and Questioned Costs for chart/table Identification as a Repeat Finding: Repeat of finding 2021-002 Finding: The Organization was late in filing reports required by program contracts. Criteria: Federal contracts identify periodic reporting requirements for reports due to funders. Sample Size and Population: 2 of 4 reports required for major programs Condition and Context: 2 of 2 reports selected for testing were due to the funder one month after the close of the fiscal quarter per the program contract. Both reports for the two quarters tested were submitted within the month following the due date. Additionally, the HUD REAC submission for Section 8 Housing Choice Vouchers was not filed within 90 days of year end as required by HUD. Effect: As a result of late submissions, federal funders did not have timely access to relevant information regarding the Organization?s transactions involving federal funds. Cause: The responsibility for preparing the reports transitioned between staff during the year and Organization did not have a system in place to track the grant reporting deadlines. Recommendations: We recommend the Organization implement systems of tracking grant reporting deadlines in order to ensure that reporting deadlines are met timely. Questioned Costs: None Management Response: Management response is reported in the ?Corrective Action Plan? at the end of this report. Contact Person: Marc Cote, Executive Director 206-542-6644