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State of Washington C/o Office of Financial Management
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding: The Department of Commerce improperly charged $492,317 to earmarking requirements for the Low-Income Home Energy Assistance Program. Questioned Costs: Assistance Listing # 93.568 93.568 COVID-19 Amount $492,317 Status: Corrective action in progress Corrective Action: The Depart...
Finding: The Department of Commerce improperly charged $492,317 to earmarking requirements for the Low-Income Home Energy Assistance Program. Questioned Costs: Assistance Listing # 93.568 93.568 COVID-19 Amount $492,317 Status: Corrective action in progress Corrective Action: The Department is committed to maintaining compliance with federal guidelines and demonstrating our accountability in managing public funds. In response to the audit finding, the Low-Income Home Energy Assistance Program staff have completed the following: • Coordinated efforts with budget staff to verify the amounts expended and the deficiency reported. • Reviewed budget formulas used to calculate the required earmark as it relates to total funds expended. The Program will continue to: • Perform a thorough review of financial records, reconciliations, and adjustments to budgeting procedures to prevent future occurrences. • Implement enhanced internal controls and monitoring processes to ensure accurate budgeting and reporting of earmarked funds. The program will consult with the United States Department of Health and Human Services to seek guidance on the questioned costs. Completion Date: Estimated July 2025 Agency Contact: Gena Allen, CFE Internal Control Officer PO Box 42525 Olympia, WA 98504-2525 (360) 480-5149 Gena.Allen@Commerce.wa.gov
View Audit 355165 Questioned Costs: $1
Finding 558642 (2024-048)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with federal requirements to ensure subrecipients of the Refugee and Entrant Assistance programs received required single audits, and that it followed up on findings and issued mana...
Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with federal requirements to ensure subrecipients of the Refugee and Entrant Assistance programs received required single audits, and that it followed up on findings and issued management decisions. Questioned Costs: Assistance Listing # 93.566 Amount $0 Status: Corrective action in progress Corrective Action: The Department partially concurs with the auditor’s findings. The Department’s Office of Refugee and Immigrant Assistance (ORIA) has taken corrective actions to strengthen controls over subrecipient monitoring. During the fiscal year, the program verified each subrecipient’s total federal financial assistance through online tax forms and determined if a single audit report is required. For subrecipients that met the single audit threshold, ORIA either received the single audit report from the subrecipient or accessed the Federal Audit Clearinghouse database to obtain a copy. However, the Department did not issue management decisions when applicable. By May 2025, the Department will work with the Division of Finance and Financial Resources (DFFR) to review all subrecipients’ single audit reports for state fiscal year 2024. Any audit findings related to activities funded by ORIA awards will be identified for necessary actions. By June 2025, as applicable, the Department will issue management decision letters for the findings outlining the determination of the effectiveness of the subrecipient’s proposed corrective action to address findings. By July 2025, the Department will: • Work with DFFR to implement effective internal controls and develop written procedures to ensure subrecipients receive required single audits; and to issue written management decisions as needed. • Monitor subrecipients’ corrective actions for findings received to ensure they are completed. The conditions noted in this finding were previously reported in finding 2023-053. Completion Date: Estimated July 2025 Agency Contact: Richard Meyer External Audit Compliance Manager PO Box 45804 Olympia, WA 98504-5804 (360) 664-6027 Richard.Meyer@dshs.wa.gov
View Audit 355165
Finding 558641 (2024-047)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring
Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with federal requirements to perform fiscal and program monitoring of subrecipients for the Refugee and Entrant Assistance programs. Questioned Costs: Assistance Listing # 93...
Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with federal requirements to perform fiscal and program monitoring of subrecipients for the Refugee and Entrant Assistance programs. Questioned Costs: Assistance Listing # 93.566 Amount $0 Status: Corrective action in progress Corrective Action: The Department concurs with the finding. The Department’s Office of Refugee and Immigrant Assistance (ORIA) has taken corrective actions to strengthen controls over subrecipient monitoring. During the fiscal year, the program monitored some of their subrecipients, but did not have monitoring reports as documentation of the review. Since the program determined these subrecipients to be low risk, monitoring consisted of a desk review which was documented only on the monitoring screen of the Agency Contracts Database. By June 2025, the Department will: • Work with the Division of Finance and Financial Resources (DFFR) to develop and implement effective internal controls and clear written procedures covering program and fiscal subrecipient monitoring requirements. ORIA will train all staff responsible for subrecipient monitoring on the newly established internal controls and written procedures. • ORIA and DFFR will explore the Department’s ability to increase staff resources. By August 2025, the Department will develop a risk assessment with the required elements and have additional risk factors outlined in the Department policy. By October 2025, the Department will: • Complete the updated risk assessments for all contracts. • Update monitoring plans and activities to align with updated risk levels. The conditions noted in this finding were previously reported in finding 2023-054. Completion Date: Estimated October 2025 Agency Contact: Richard Meyer External Audit Compliance Manager PO Box 45804 Olympia, WA 98504-5804 (360) 664-6027 Richard.Meyer@dshs.wa.gov
View Audit 355165
Finding 558640 (2024-046)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring
Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with requirements to ensure it filed reports required by the Federal Funding Accountability and Transparency Act for the Refugee and Entrant Assistance program. Questioned Costs:...
Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with requirements to ensure it filed reports required by the Federal Funding Accountability and Transparency Act for the Refugee and Entrant Assistance program. Questioned Costs: Assistance Listing # 93.566 Amount $0 Status: Corrective action in progress Corrective Action: The Department concurs with the finding. The Department’s Office of Refugee and Immigrant Assistance (ORIA) will immediately report the contracts and amendments identified in the audit to the federal subaward reporting system. In response to prior year’s audit finding, ORIA developed procedures to strengthen internal controls over the Federal Funding Accountability and Transparency Act (FFATA) reporting. To ensure ongoing compliance with the requirements, the Department will identify procedural gaps and provide training to staff responsible for the reporting duties. By July 2025, the Department will: • Develop a verification process to ensure supervisory reviews are performed to confirm FFATA submissions are done timely and completely. • Update procedures as needed to ensure full implementation of the updated FFATA reporting process. The conditions noted in this finding were previously reported in finding 2023-052. Completion Date: Estimated July 2025 Agency Contact: Richard Meyer External Audit Compliance Manager PO Box 45804 Olympia, WA 98504-5804 (360) 664-6027 Richard.Meyer@dshs.wa.gov
View Audit 355165
Finding 558639 (2024-045)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring
Finding: The Department of Social and Health Services did not have adequate internal controls to ensure risk assessments performed for subrecipients of the Child Support Services program were accurate and complete. Questioned Costs: Assistance Listing # 93.563 Status: Corrective action in p...
Finding: The Department of Social and Health Services did not have adequate internal controls to ensure risk assessments performed for subrecipients of the Child Support Services program were accurate and complete. Questioned Costs: Assistance Listing # 93.563 Status: Corrective action in progress Corrective Action: The Department partially concurs with the auditor’s findings. The Department currently has control activities in place to review and approve risk assessments of program subrecipients. Weekly meetings take place with management to discuss current and ongoing issues with subrecipients and to assess potential risks. During these meetings, management is kept appraised of concerns, workloads, and status of risk assessment completion. In addition, risk assessment worksheets are used to document the assessed risks and actions taken as discussed with management in the weekly meetings. By June 2025, the Department will ensure the County Fiscal Liaison: • Retains email confirmations signed by the Chief of Policy or Government Liaison for each set of risk assessments completed for program subrecipients including prosecutors, courts, and clerks. • Updates subrecipient monitoring procedures to require documentation of management review and approval for all risk assessments. Completion Date: Estimated June 2025 Agency Contact: Richard Meyer External Audit Compliance Manager PO Box 45804 Olympia, WA 98504-5804 (360) 664-6027 Richard.Meyer@dshs.wa.gov
View Audit 355165
Finding 558638 (2024-044)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties
Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with requirements to ensure the statewide court hearing rate assessment was performed for subrecipients of the Child Support Services program. Questioned Costs: Assistance Listin...
Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with requirements to ensure the statewide court hearing rate assessment was performed for subrecipients of the Child Support Services program. Questioned Costs: Assistance Listing # 93.563 Amount $0 Status: Corrective action in progress Corrective Action: The Department partially concurs with the audit finding. The Department has an established written process for conducting a sample of five counties to determine the statewide court hearing rate for the fiscal year. Two weeks after the due date for submitting court hearing data, two of the five counties contacted us with technical issues and concerns that their data may not be accurate and requested that other counties’ data be used as part of the sampling process. Since the Department was already into state fiscal year (SFY) 2024 and the court hearing rate needed to be established for courts’ reimbursement requests, it was not feasible to find two other counties that could pull two months of court hearings data from the prior year. The Division of Child Support management made the decision to carry over the certified rate from the prior fiscal year’s sampling process. Based on the insignificant difference in the sampling rates between SFY 2022 (6.35%) and SFY 2023 (6.58%), the Department determined that a carryover of the SFY 2023 rate would provide the most accurate representation of court caseloads and could mitigate the risk of the Department reimbursing the courts at an excessive rate. The Department provided the auditor documentation from the two counties that communicated their inability to participate in the SFY 2024 sampling process, as well as the Department’s communication to all the court administrators. In addition, the Department provided the approved SFY 2023 rate and sampling data. As of March 2025, a new county has been found to participate in the sampling process and the other county has resolved their system issues. By May 2025, the Department will update procedures for county hearing rate assessments to include requiring documentation when deviations from the established process are necessary. Completion Date: Estimated May 2025 Agency Contact: Richard Meyer External Audit Compliance Manager PO Box 45804 Olympia, WA 98504-5804 (360) 664-6027 Richard.Meyer@dshs.wa.gov
View Audit 355165
Finding 558637 (2024-043)
Significant Deficiency 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking
Finding: The Department of Children, Youth, and Families did not have adequate internal controls over eligibility requirements for child care services paid with the Child Care and Development Fund and Temporary Assistance for Needy Families funds. Questioned Costs: Assistance Listing # 93.55...
Finding: The Department of Children, Youth, and Families did not have adequate internal controls over eligibility requirements for child care services paid with the Child Care and Development Fund and Temporary Assistance for Needy Families funds. Questioned Costs: Assistance Listing # 93.558 93.575 93.575 COVID-19 93.596 Amount $0 Status: Corrective action complete Corrective Action: In response to prior audit findings, the Department developed a corrective action plan to address the internal control deficiencies. This finding was issued due to the corrective action plan not being fully implemented during the audit period. To address the prior years’ eligibility audit findings, the Department has taken the following actions: • As of April 2024, conducted a root cause analysis of internal audit findings, particularly for cases with errors due to household composition and approved activities, and updated the desk aid with corrective actions identified. • As of May 2024: o Improved and published the desk aid outlining simplified eligibility determination process that includes procedures for those families who do not have an approved activity. o Developed updated household composition training for all staff as part of core childcare training. The Department will continue to partner with the Administration for Children and Families and follow our program integrity plan. The conditions noted in this finding were previously reported in findings 2023-059, 2022-036, 2021-035, 2020-039, 2019-032, 2018-030, 2017-026, 2016-023, 2015-026, 2014-026, 2013-017, and 12-30. Completion Date: May 2024 Agency Contact: Stefanie Niemela Audit Liaison PO Box 40970 Olympia, WA 98504-0970 (360) 725-4402 stefanie.niemela@dcyf.wa.gov
View Audit 355165
Finding 558636 (2024-042)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Finding: The Department of Children, Youth, and Families did not have adequate internal controls over and did not comply with requirements to ensure payments to child care providers paid with Temporary Assistance for Needy Families funds were allowable and property supported. Questioned Costs: A...
Finding: The Department of Children, Youth, and Families did not have adequate internal controls over and did not comply with requirements to ensure payments to child care providers paid with Temporary Assistance for Needy Families funds were allowable and property supported. Questioned Costs: Assistance Listing # 93.558 Amount $67,698,747 Status: Corrective action in progress Corrective Action: The Working Connections Child Care (WCCC) program was previously managed by the Department of Social and Health Services (DSHS) and the Department of Early Learning. Since the program transitioned in 2019, the Department has been making efforts to strengthen internal controls over payments to child care providers and other grant requirements. The Department implemented grant-level management of all federal funds, including the Temporary Assistance for Needy Families grant. This consisted of making significant grant level adjustments between allowable grant sources to properly spend grant dollars within the allowable period of performance and ensure level of effort and matching requirements were met. The Department’s grant adjustments were processed based on eligible clients and allowable activities. The State Auditor’s Office (SAO) has taken issue in the past several audits and maintained that the program is not auditable without child-level data. The Department is committed to collaborating with SAO to determine an appropriate methodology that identifies a sampling unit for accurately testing compliance. During the audit period, the Department did not have the staff and resources to develop and maintain the business process redesign, as well as the information technology initiatives necessary to meet the level of assurance recommended by the SAO. In response to the auditor’s recommendations, the Department submitted a budget request for the 2024 supplemental budget. The enacted budget included funding to implement the Department’s budget request beginning in state fiscal year 2025, specifically: “Funding in this subsection must be expended with internal controls that provide child-level detail for all transactions, beginning July 1, 2024.” The Department is working with a developer to assist with building out the required databases between the Social Service Payment System and the Agency Financial Reporting System to allow transfers between funding sources to include child-level data related to the expenditures. The Department looks forward to working with SAO to resolve the child-level data concerns in the audit of the child care grant programs. The conditions noted in this finding were previously reported in findings 2023-051, 2022-035, and 2021-028. Completion Date: Estimated December 2025 Agency Contact: Stefanie Niemela Audit Liaison PO Box 40970 Olympia, WA 98504-0970 (360) 725-4402 stefanie.niemela@dcyf.wa.gov
View Audit 355165 Questioned Costs: $1
Finding 558629 (2024-041)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding: The Department of Health did not have adequate internal controls over and did not comply with requirements to ensure subrecipients of the Epidemiology and Laboratory Capacity for Infectious Diseases program received required single audits, and that it appropriately followed up on findings ...
Finding: The Department of Health did not have adequate internal controls over and did not comply with requirements to ensure subrecipients of the Epidemiology and Laboratory Capacity for Infectious Diseases program received required single audits, and that it appropriately followed up on findings and issued management decisions. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Department was not able to complete corrective action for the prior year’s finding due to staff shortages. The Department will continue to work on providing proper training and written processes to staff on the subrecipient single audit review process to ensure: • Timely review of federal subrecipient single audits. • Management decision letters are issued to subrecipients. • Subrecipients submit corrective action plans addressing deficiencies pertaining to the federal award, when applicable. Management will monitor the control activities to ensure future compliance with the requirements. The conditions noted in this finding were previously reported in finding 2023-049. Completion Date: Estimated December 2025 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165
Finding 558628 (2024-040)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Procurement, Suspension & Debarment
Finding: The Department of Health did not have adequate internal controls over and did not comply with fiscal monitoring requirements for the Epidemiology and Laboratory Capacity for Infectious Diseases program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Status: Correctiv...
Finding: The Department of Health did not have adequate internal controls over and did not comply with fiscal monitoring requirements for the Epidemiology and Laboratory Capacity for Infectious Diseases program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Status: Corrective action in progress Corrective Action: During the COVID-19 pandemic, the Department operated under a competitive procurement waiver in order to expedite funding to critical partners throughout the state. Efforts to accelerate contracts combined with the misperception that Educational Service Districts (ESD) are an extension of the Office of Superintendent of Public Instruction prompted the decision to use an Interagency Agreement and therefore some fiscal monitoring reviews were not performed. Effective January 2024, the Department corrected this error with ESDs and vendor contracts executed after this date. The Department is continuing to refine the Fiscal Monitoring Unit (FMU) risk-based approach to subrecipient monitoring. The FMU is implementing a desk review process for identified low risk agencies which will lessen the administrative burden while still meeting the intent of 2 CFR 200.332 for subrecipient monitoring. Additionally, the FMU has hired additional staff who are fully trained and will be better positioned to meet the monitoring requirements moving forward. The improvements to the FMU monitoring process and the additional resources will allow the Department to comply with the subrecipient monitoring expectations for programs receiving federal funding. The conditions noted in this finding were previously reported in findings 2023-050 and 2022-033. Completion Date: Estimated December 2025 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165
Finding 558627 (2024-039)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Equipment & Real Property Management Internal Control / Segregation of Duties
Finding: The Department of Health did not have adequate internal controls over and did not comply with reporting requirements for the Epidemiology and Laboratory Capacity for Infectious Diseases Program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Amount $0 Status: Correc...
Finding: The Department of Health did not have adequate internal controls over and did not comply with reporting requirements for the Epidemiology and Laboratory Capacity for Infectious Diseases Program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: The Department has taken steps to implement a process for reviewing reporting entries to ensure accuracy and compliance with reporting requirements. To improve efficiency in the reporting process, program fiscal staff have revised internal expenditure reports to eliminate irrelevant or unnecessary grants for reporting purposes. This will decrease workload, reduce the possibility of errors, and save time on both entering and reviewing data. Additionally, user-friendly enhancements to the Centers for Disease Control and Prevention systems with improved accessibility of spending data has enabled the Department to more effectively identify data entry errors. The conditions noted in this finding were previously reported in finding 2023-048 and 2022-034. Completion Date: February 2025 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165
Finding 558626 (2024-038)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding: The Department of Health did not have adequate internal controls over and did not comply with suspension and debarment requirements for Epidemiology and Laboratory Capacity for Infectious Diseases program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Status: Correc...
Finding: The Department of Health did not have adequate internal controls over and did not comply with suspension and debarment requirements for Epidemiology and Laboratory Capacity for Infectious Diseases program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Status: Corrective action complete Corrective Action: During the COVID pandemic, the Department operated under a competitive procurement waiver in order to expedite funding to critical partners throughout the state. Efforts to accelerate contracts combined with the misperception that Educational Service Districts (ESDs) are an extension of the Office of Superintendent of Public Instruction prompted the decision to use an Interagency Agreement, and no suspension and debarment check was performed at the time the contracts were signed. As of January 2024, the Department corrected the error and included the suspension and debarment clause in the ESDs and all vendor contracts. The corrections were not reflected in contracts executed prior to January 2024. The conditions noted in this finding were previously reported in finding 2023-047. Completion Date: January 2024 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165
Finding 558625 (2024-037)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Questioned Costs Subrecipient Monitoring Procurement, Suspension & Debarment
Finding: The Department of Health did not have adequate internal controls to ensure payments to subrecipients were allowable and met cost principles for the Epidemiology and Laboratory Capacity for Infectious Diseases program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Amo...
Finding: The Department of Health did not have adequate internal controls to ensure payments to subrecipients were allowable and met cost principles for the Epidemiology and Laboratory Capacity for Infectious Diseases program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Amount $2,037 Status: Corrective action not taken Corrective Action: The Department continues to disagree with the State Auditor’s Office (SAO) assessment of a material weakness in internal controls over the consolidated contract provider payment process. The Department partially agrees with the exceptions and questioned costs identified in the finding. The Department approved two payments that did not have the required supporting documentation for the subrecipients’ assigned risk level per agency policies, but maintains that these payments met federal cost principles for allowability as determined by staff review. Additionally, the program’s internal monitoring processes support the overall assurance of the allowability of payments. The program: • Maintains detailed budget information for each subrecipient by project area and, as A-19s are submitted, program and accounting staff update budget spreadsheets. When reviewing the support provided by the subrecipient, staff ensure amounts submitted by project are reasonable and align with expectations for the budget period. • Refers to the notice of funding opportunity, posted guidance, notice of award, as well as applicable federal regulations, to determine procedures related to allowable costs, purchases, and procurement. • Provides policy guidance, technical assistance, and training to subrecipients related to both allowability and compliance. • Continues to strengthen processes to ensure supporting documentation aligns with the Department’s documentation matrix for subrecipients in accordance with their assigned risk level. Additionally, the Department’s Fiscal Monitoring Unit provides technical assistance and training not only to program staff but also to the subrecipients while onsite and upon request as needed. The Department will consult with the grantor to determine whether the questioned costs identified in the finding should be repaid. The conditions noted in this finding were previously reported in findings 2023-046 and 2022-033. Completion Date: Not applicable Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165 Questioned Costs: $1
Finding 558624 (2024-036)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding: The Department of Health did not have adequate internal controls over cash management and allowable cost requirements for the Epidemiology and Laboratory Capacity for Infectious Diseases program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Status: Corrective actio...
Finding: The Department of Health did not have adequate internal controls over cash management and allowable cost requirements for the Epidemiology and Laboratory Capacity for Infectious Diseases program. Questioned Costs: Assistance Listing # 93.323 93.323 COVID-19 Status: Corrective action in progress Corrective Action: The Department partially agrees with the finding. The Department agrees with the auditors’ assessment of inadequate internal controls to ensure automated draw calculations in the Grant Management System are accurate. The Department is working diligently with the Information Technology (IT) division to identify and correct cash draw report calculation errors until they are resolved. The Department has taken steps to ensure adequate internal controls over cash management and allowable cost requirements for the program, but disagrees with the auditors’ assessment of internal control weaknesses in the following areas: • Daily manual reconciliation - During the audit period, the Department identified a concern with the AFRS Data Distribution Services database reporting criteria. With the IT division’s assistance, the Department was able to identify the cause of the report errors and made corrections within the audit period. • Chart of account updates - The Department initially set up the coding structure based on the Office of Financial Management’s 23-25 biennium Expenditure Authority (EA) schedule. In October 2023, an updated EA schedule was released to correct one EA code. The Department addressed the coding error timely and processed a journal voucher to move recorded expenditures to the correct coding. • Cash Management Improvement Act (CMIA) - The Department spends on a first in, first out method and uses the previous year’s coding for all expenditures that occurred in the allowable period. The Department has controls in place to ensure cash draws are performed in line with the CMIA funding techniques and the payroll cycle. The Department will consult with the grantor to determine whether the questioned costs identified in the finding should be repaid. Completion Date: Estimated July 2025 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165 Questioned Costs: $1
Finding 558615 (2024-035)
Significant Deficiency 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding: The Department of Health did not have adequate internal controls to ensure providers maintained immunization records, control, accountability and safeguarding of vaccines for the Immunization Cooperative Agreements Program. Questioned Costs: Assistance Listing # 93.268 93.268 COVID-...
Finding: The Department of Health did not have adequate internal controls to ensure providers maintained immunization records, control, accountability and safeguarding of vaccines for the Immunization Cooperative Agreements Program. Questioned Costs: Assistance Listing # 93.268 93.268 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: The Department has already taken steps to evaluate current processes to ensure providers maintain immunization records, control, accountability and safeguarding of vaccines for the Immunization Program. As of July 2024, the program implemented a more automated process in the RedCap system to identify the vaccine doses administered outside the age range (DOAR) activities. This process enables adequate reviews and follow up with providers to be performed for the DOAR reports. As of November 2024, the site visit coordinator began the process of closely monitoring site visits due in one month and reaching out to the regional representatives to determine the status of scheduling site visits in order to minimize delays. The Department will continue to conduct monthly site visits and outreach and follow internal policies and procedures to meet DOAR reporting requirements. Completion Date: November 2024 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165
Finding 558614 (2024-034)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring
Finding: The Department of Health did not have adequate internal controls to ensure it filed on-time reports required by the Federal Funding Accountability and Transparency Act for the Immunization Cooperative Agreements program. Questioned Costs: Assistance Listing # 93.268 93.268 COVID-19 ...
Finding: The Department of Health did not have adequate internal controls to ensure it filed on-time reports required by the Federal Funding Accountability and Transparency Act for the Immunization Cooperative Agreements program. Questioned Costs: Assistance Listing # 93.268 93.268 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: The Department is committed to ensuring programs comply with federal regulations and will strengthen internal controls over the Federal Funding Accountability and Transparency Act (FFATA) reporting. In response to prior years’ audit findings, the Department updated internal procedures for collecting data from contracting activities. When a new contract is signed, the contracts distribution unit sends an email to the FFATA inbox to notify the grants office to review and determine if it is required to be reported for FFATA. The Department does not have a system to ensure contract account coding is available at the time a contract is executed. To ensure the grants office is informed timely of new contracts, the contract office has been instructed to provide the previous year’s funding source information when current account coding is not yet available. The Department also updated procedures to ensure documentation of management review and approval of FFATA reports are properly retained. Previously, approvals were communicated via TEAMS messages with only one-week retention. Currently, the FFATA reports are sent via email for review and approval. The reply email from the reviewer serves as supporting documentation of the existing control activities. The approval emails are saved in the FFATA folder on the network drive. The conditions noted in this finding were previously reported in findings 2023-045 and 2022-032. Completion Date: March 2025 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165
Finding 558613 (2024-033)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Reporting Subrecipient Monitoring Cash Management
Finding: The Department of Health did not have adequate internal controls over cash management and reporting requirements for the Immunization Cooperative Agreements program. Questioned Costs: Assistance Listing # 93.268 93.268 COVID-19 Amount $0 Status: Corrective action in progress Cor...
Finding: The Department of Health did not have adequate internal controls over cash management and reporting requirements for the Immunization Cooperative Agreements program. Questioned Costs: Assistance Listing # 93.268 93.268 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Department partially agrees with the finding. The Department agrees with the auditors’ assessment of inadequate internal controls to ensure automated draw calculations in the Grant Management System are accurate. The Department is working diligently with the Information Technology (IT) division to identify and correct cash draw report calculation errors until they are resolved. The Department has taken steps to ensure adequate internal controls over cash management and allowable cost requirements for the program, but disagrees with the auditors’ assessment of internal control weaknesses in the following areas: · Daily manual reconciliation - During the audit period, the Department identified a concern with the AFRS Data Distribution Services database reporting criteria. With the IT division’s assistance, the Department was able to identify the cause of the report errors and made corrections within the audit period. · Chart of account updates - The Department initially set up the coding structure based on the Office of Financial Management’s 23-25 biennium Expenditure Authority (EA) schedule. In October 2023, an updated EA schedule was released to correct one EA code. The Department addressed the coding error timely and processed a journal voucher to move recorded expenditures to the correct coding. Completion Date: Estimated July 2025 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165
Finding 558612 (2024-032)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding: The Department of Health did not have adequate internal controls to ensure payments to subrecipients were allowable, met cost principles, and were within the period of performance for the Immunization Cooperative Agreements program. Questioned Costs: Assistance Listing # 93.268 93.2...
Finding: The Department of Health did not have adequate internal controls to ensure payments to subrecipients were allowable, met cost principles, and were within the period of performance for the Immunization Cooperative Agreements program. Questioned Costs: Assistance Listing # 93.268 93.268 COVID-19 Amount $464,473 Status: Corrective action complete Corrective Action: The Department partially agrees with the exceptions and questioned costs identified in the finding. The Department approved a payment with an incorrect indirect rate being applied which was subsequently identified by internal control processes and the overpayment was corrected during the audit period. The Department maintains that this should not be reported as an exception. Internal policies are held to a higher standard than federal requirements, and the level of documentation received from the subrecipients provided assurance that the payment in question met federal cost principles for allowability and period of performance at the time of review. Additionally, the program’s internal monitoring processes support the overall assurance of the allowability of payments. The program: • Maintains detailed budget information for each subrecipient by project area and, as A-19s are submitted, program and accounting staff update budget spreadsheets. When reviewing the support provided by the subrecipient, staff ensure amounts submitted by project are reasonable and align with expectations for the budget period. • Refers to the federal Immunization Program Operations Manual to determine procedures related to allowable costs, purchases, and procurement. • Provides policy guidance, technical assistance, and training to subrecipients related to both allowability and compliance. • Continues to strengthen processes to ensure supporting documentation aligns with the Department’s documentation matrix for subrecipients in accordance with their assigned risk level. Additionally, the Department’s Fiscal Monitoring Unit provides technical assistance and training, not only to program staff, but to the subrecipients while onsite and upon request as needed. The Department will consult with the grantor to determine whether the questioned costs identified in the finding should be repaid. The conditions noted in this finding were previously reported in findings 2023-044 and 2022-031. Completion Date: February 2025 Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 355165 Questioned Costs: $1
Finding 558594 (2024-028)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.332 § 200.403 § 200.410
Finding: The Office of Superintendent of Public Instruction did not have adequate internal controls over and did not comply with federal activities allowed and subrecipient monitoring requirements for the Education Stabilization Fund program. Questioned Costs: Assistance Listing # 84.425R 84...
Finding: The Office of Superintendent of Public Instruction did not have adequate internal controls over and did not comply with federal activities allowed and subrecipient monitoring requirements for the Education Stabilization Fund program. Questioned Costs: Assistance Listing # 84.425R 84.425V Amount $47,322,280 Status: Corrective action complete Corrective Action: The Office distributed the remaining unobligated funds from the program to Local Education Agencies (LEAs) through the apportionment process to meet the legislative intent. Due to the nature of how the payments were calculated, the Office’s grants system could not be used for the distribution. When a grant is awarded through our grants system, an email notification is sent to the organization that contains the federal elements required in 2 CFR 200.332. Although the Office concurs that we did not provide a formal subaward document that included all of the elements since the funds were not distributed through our grants system, the LEA’s received other formal communication through a Gov Delivery email and the School District Accounting Manual that included most of these federal elements. Going forward, if the Office uses the apportionment process to distribute funds to LEAs, all the required federal elements in 2 CFR 200.332 will be included in a separate subaward. The Office’s communication to LEAs also included the allowable use of these funds. Therefore, the Office does not concur that the funds should be questioned as not being allowable or properly supported. Completion Date: February 2025 Agency Contact: TJ Kelly Chief Financial Officer P.O. Box 47200 Olympia, WA 98504-7200 (360) 725-6301 Thomas.Kelly@k12.wa.us
View Audit 355165 Questioned Costs: $1
Finding 558589 (2024-027)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Finding: The Workforce Training and Education Coordinating Board did not have adequate internal controls to ensure compliance with level of effort requirements for the Career and Technical Education – Basic Grants to States program. Questioned Costs: Assistance Listing # 84.048 Amount $0 S...
Finding: The Workforce Training and Education Coordinating Board did not have adequate internal controls to ensure compliance with level of effort requirements for the Career and Technical Education – Basic Grants to States program. Questioned Costs: Assistance Listing # 84.048 Amount $0 Status: Corrective action in progress Corrective Action: The Workforce Board, in coordination with its partnered agencies, will develop written policies and procedures to document the monitoring process of level of effort requirements. The State Board for Community and Technical Colleges already has a document to submit semi-annual reports which the Workforce Board will utilize as a template to establish guidelines related to the level of effort reporting requirements. The Workforce Board will work on strengthening preventative controls to effectively monitor the level of effort requirements on a more continuous basis. Additionally, the Workforce Board will add language to all interagency agreements regarding the level of effort semi-annual reporting requirement and the certification that federal funds were used to supplement, not supplant, non-federal funds specific to the level of effort requirement. Completion Date: Estimated July 2025 Agency Contact: Lisa Engelhart Chief Financial Officer PO Box 43105 Olympia, WA 98504-3105 (360) 709-4620 lisa.engelhart@wtb.wa.gov
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Finding 558588 (2024-026)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Matching / Level of Effort / Earmarking Subrecipient Monitoring Internal Control / Segregation of Duties
Finding: The Workforce Training and Education Coordinating Board did not have adequate internal controls over matching requirements for the Career and Technical Education – Basic Grants to States program. Questioned Costs: Assistance Listing # 84.048 Status: Corrective action complete Cor...
Finding: The Workforce Training and Education Coordinating Board did not have adequate internal controls over matching requirements for the Career and Technical Education – Basic Grants to States program. Questioned Costs: Assistance Listing # 84.048 Status: Corrective action complete Corrective Action: The Workforce Board has internal controls to ensure the state meets the matching requirements of federal administrative expenditures. The Board will continue to work with the Office of Superintendent of Public Instruction (OSPI) to: • Ensure the required certification is submitted each year as specified in the interagency contract. • Obtain additional support with their quarterly billings. Additionally, the Board has incorporated a monitoring section into the new contracts with OSPI and the State Board for Community and Technical Colleges to enhance oversight and ensure compliance with federal matching requirements. Completion Date: January 2025 Agency Contact: Lisa Engelhart Chief Financial Officer PO Box 43105 Olympia, WA 98504-3105 (360) 709-4620 Lisa.engelhart@wtb.wa.gov
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Finding 558482 (2024-023)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Allowable Costs / Cost Principles
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with federal requirements to ensure subrecipients of the Coronavirus State and Local Fiscal Recovery Funds received required single or program-specific audits, and that it appropriately followed up o...
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with federal requirements to ensure subrecipients of the Coronavirus State and Local Fiscal Recovery Funds received required single or program-specific audits, and that it appropriately followed up on findings and issued management decisions. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Department has strong internal controls over monitoring subrecipient audit report submission and verification processes. Since the Department does not have a centralized information system which identifies all subrecipients needing an audit submission verification, several methods were used to identify applicable subrecipients. In October 2024, the Department’s Internal Control Office hired two additional staff, one dedicated to ensuring the requirements in 2 CFR 200.501 are followed, including the review of subrecipients’ single audit report submissions and timely issuance of management decision letters. The Department will continue to strengthen internal controls to ensure compliance with all subrecipient monitoring requirements: • Work with leadership and the Central Contracts Office to determine options to identify all subrecipients who meet single audit reporting thresholds. • Work with program management to obtain full lists of federal subrecipients, conduct outreach for subrecipients who have not met the audit reporting deadline and document non-compliant and non-responsive subrecipients. • Establish a streamlined, documented process to ensure compliance with all monitoring and management decision requirements. Completion Date: Estimated October 2025 Agency Contact: Gena Allen, CFE Internal Control Officer PO Box 42525 Olympia, WA 98504-2525 (360) 480-5149 Gena.Allen@Commerce.wa.gov
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Finding 558481 (2024-022)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Reporting § 200.303
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with requirements to perform risk assessments for subrecipients of the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $0 Sta...
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with requirements to perform risk assessments for subrecipients of the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Department maintains that there are effective internal controls over programs that are funded by the Coronavirus State and Local Fiscal Recovery Funds. The federal programs included in this audit had completed risk assessment procedures in compliance with federal requirements. Due to delayed audit planning and scoping, the auditors were unable to perform procedures to ascertain whether the Department established and followed internal controls to ensure compliance with program requirements. The Department plans to ensure sufficient time and resources are available for all future audits by performing the following steps: • Performing outreach to all federal programs to document internal controls for all applicable compliance requirements before the start of the next single audit cycle. • Working with the State Auditor’s Office earlier in the audit cycle to identify the audit scope for selected programs. • Providing support and guidance to programs selected for audit to ensure compliance with all internal controls and compliance requirements. To strengthen controls over performing risk assessments for subrecipients, the Department will review procedures with program staff and verify processes are followed when required. The conditions noted in this finding were previously reported in findings 2023-031 and 2022-021. Completion Date: Estimated August 2025 Agency Contact: Gena Allen, CFE Internal Control Officer PO Box 42525 Olympia, WA 98504-2525 (360) 480-5149 Gena.Allen@Commerce.wa.gov
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Finding 558479 (2024-020)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
Finding: The Department of Commerce did not have adequate internal controls to ensure compliance with suspension and debarment requirements for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Status: Corrective action in progress...
Finding: The Department of Commerce did not have adequate internal controls to ensure compliance with suspension and debarment requirements for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Status: Corrective action in progress Corrective Action: The Department maintains that there are effective internal controls over programs that are funded by the Coronavirus State and Local Fiscal Recovery Funds. The Department’s contract templates include the required suspension and debarment language, which is in compliance with the federal regulations. Due to delayed audit planning and scoping, the auditors were unable to perform procedures to ascertain whether the Department established and followed internal controls to ensure compliance with program requirements. To address the internal control concerns reported, the Department plans to ensure sufficient time and resources are available for all future audits by performing the following steps: • Performing outreach to all federal programs to document internal controls for all applicable compliance requirements before the start of the next single audit cycle. • Working with the State Auditor’s Office earlier in the audit cycle to identify the audit scope for selected programs. • Providing support and guidance to programs selected for audit to ensure compliance with all internal controls and compliance requirements. Completion Date: Estimated August 2025 Agency Contact: Gena Allen, CFE Internal Control Officer PO Box 42525 Olympia, WA 98504-2525 (360) 480-5149 Gena.Allen@Commerce.wa.gov
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Finding 558478 (2024-019)
Material Weakness 2024
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303
Finding: The Department of Commerce did not have adequate internal controls to ensure payments to subrecipients were allowable, properly supported and met period of performance requirements for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.0...
Finding: The Department of Commerce did not have adequate internal controls to ensure payments to subrecipients were allowable, properly supported and met period of performance requirements for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Department maintains that there are effective internal controls over programs that are funded by the Coronavirus State and Local Fiscal Recovery Funds. Due to delayed audit planning and scoping, the auditors were unable to perform procedures to ascertain whether the Department established and followed internal controls to ensure compliance with program requirements. The Department plans to ensure sufficient time and resources are available for all future audits by performing the following steps: • Performing outreach to all federal programs to document internal controls for all applicable compliance requirements before the start of the next single audit cycle. • Working with the State Auditor’s Office earlier in the audit cycle to identify the audit scope for selected programs. • Providing support and guidance to programs selected for audit to ensure compliance with all internal controls and compliance requirements. The conditions noted in this finding were previously reported in findings 2023-027, 2023-028, and 2022-019. Completion Date: Estimated August 2025 Agency Contact: Gena Allen, CFE Internal Control Officer PO Box 42525 Olympia, WA 98504-2525 (360) 480-5149 Gena.Allen@Commerce.wa.gov
View Audit 355165
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