FAC Explorer

Finding 575036 (2024-001)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-08-28
Audit: 365205
Organization: Catholic Community Services of Western Washington (WA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Documentation for suspension and debarment checks was missing for several covered transactions, increasing the risk of engaging with excluded vendors.
  • Impacted Requirements: Compliance with 2 CFR 180.300 was not met, as checks were not performed for transactions exceeding $25,000 or for costs indirectly related to federal programs.
  • Recommended Follow-Up: Implement regular suspension and debarment checks for all vendors, especially for contracts likely exceeding $25,000, and enhance training and policies around procurement processes.

Finding Text

Criteria or specific requirement: 2 CFR 180.300 indicates that participants must check SAM exclusions, collect a certification form, or add a clause or condition to the covered transaction before entering into a covered transaction. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: In a statistically valid sample, CLA tested three covered transactions for ALN 21.027, four for ALN 64.033, and three for ALN 93.676, resulting in 1, 2, and 1 covered transactions, respectively (a total of three vendors, as one deficient covered transaction was tested for both 64.033 and 93.676), Condition (Continued): lacked documentation to show if a suspension and debarment check had been performed prior to entering into the covered transaction. Questioned costs: None Context: For 21.027, the procurement was for general organizational purposes, so costs were charged to a general account and then partially allocated to the federal program. Because it was not a cost directly procured for the program, the suspension and debarment check procedures were missed. For the shared selection for 64.033/93.676, the contract was a 48-month service agreement for copier service and supplies. The cost was miscalculated as being less than $25,000, therefore an exclusion check was not performed. The second deficiency for 64.033 was for a contract initiated in 2019. Since then, the organization moved from paper files to electronic file management. Although older paper files are still kept, this particular document was not able to be found. Cause: There is a misunderstanding that costs that are not directly procured for a federal program may be subject to suspension and debarment checks and a misunderstanding that the full contract cost should be considered when determining if a contract is a covered transaction. There is inadequate document management for historic paper files. Effect: There is an increased possibility of entering into a covered transaction with vendors/contractors who are federally suspended or debarred. Without adequate records retained, CCS is at risk of noncompliance with federal suspension and debarment requirements. Repeat Finding: 2023-004 Recommendation: CLA recommends performing suspension and debarment checks on all vendors that may be paid for (even if only in part) with federal funds, if the full value of the contract is likely to exceed $25,000. Additional checks should be performed on a regular basis (recommended annually) so that changes to vendor status are caught timely. This may require modification to organizational policies and training amongst staff who perform procurement activities. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 575026 2024-001
    Significant Deficiency Repeat
  • 575027 2024-001
    Significant Deficiency Repeat
  • 575028 2024-001
    Significant Deficiency Repeat
  • 575029 2024-001
    Significant Deficiency Repeat
  • 575030 2024-001
    Significant Deficiency Repeat
  • 575031 2024-001
    Significant Deficiency Repeat
  • 575032 2024-001
    Significant Deficiency Repeat
  • 575033 2024-001
    Significant Deficiency Repeat
  • 575034 2024-001
    Significant Deficiency Repeat
  • 575035 2024-001
    Significant Deficiency Repeat
  • 575037 2024-001
    Significant Deficiency Repeat
  • 575038 2024-001
    Significant Deficiency Repeat
  • 575039 2024-001
    Significant Deficiency Repeat
  • 575040 2024-001
    Significant Deficiency Repeat
  • 575041 2024-002
    Significant Deficiency Repeat
  • 575042 2024-002
    Significant Deficiency Repeat
  • 575043 2024-002
    Significant Deficiency Repeat
  • 575044 2024-002
    Significant Deficiency Repeat
  • 575045 2024-002
    Significant Deficiency Repeat
  • 575046 2024-002
    Significant Deficiency Repeat
  • 575047 2024-002
    Significant Deficiency Repeat
  • 575048 2024-002
    Significant Deficiency Repeat
  • 575049 2024-002
    Significant Deficiency Repeat
  • 575050 2024-002
    Significant Deficiency Repeat
  • 575051 2024-002
    Significant Deficiency Repeat
  • 575052 2024-002
    Significant Deficiency Repeat
  • 575053 2024-002
    Significant Deficiency Repeat
  • 575054 2024-002
    Significant Deficiency Repeat
  • 575055 2024-002
    Significant Deficiency Repeat
  • 575056 2024-002
    Significant Deficiency Repeat
  • 575057 2024-002
    Significant Deficiency Repeat
  • 575058 2024-002
    Significant Deficiency Repeat
  • 575059 2024-002
    Significant Deficiency Repeat
  • 575060 2024-002
    Significant Deficiency Repeat
  • 575061 2024-002
    Significant Deficiency Repeat
  • 575062 2024-002
    Significant Deficiency Repeat
  • 575063 2024-002
    Significant Deficiency Repeat
  • 575064 2024-002
    Significant Deficiency Repeat
  • 575065 2024-002
    Significant Deficiency Repeat
  • 575066 2024-002
    Significant Deficiency Repeat
  • 575067 2024-003
    Significant Deficiency Repeat
  • 575068 2024-003
    Significant Deficiency Repeat
  • 1151468 2024-001
    Significant Deficiency Repeat
  • 1151469 2024-001
    Significant Deficiency Repeat
  • 1151470 2024-001
    Significant Deficiency Repeat
  • 1151471 2024-001
    Significant Deficiency Repeat
  • 1151472 2024-001
    Significant Deficiency Repeat
  • 1151473 2024-001
    Significant Deficiency Repeat
  • 1151474 2024-001
    Significant Deficiency Repeat
  • 1151475 2024-001
    Significant Deficiency Repeat
  • 1151476 2024-001
    Significant Deficiency Repeat
  • 1151477 2024-001
    Significant Deficiency Repeat
  • 1151478 2024-001
    Significant Deficiency Repeat
  • 1151479 2024-001
    Significant Deficiency Repeat
  • 1151480 2024-001
    Significant Deficiency Repeat
  • 1151481 2024-001
    Significant Deficiency Repeat
  • 1151482 2024-001
    Significant Deficiency Repeat
  • 1151483 2024-002
    Significant Deficiency Repeat
  • 1151484 2024-002
    Significant Deficiency Repeat
  • 1151485 2024-002
    Significant Deficiency Repeat
  • 1151486 2024-002
    Significant Deficiency Repeat
  • 1151487 2024-002
    Significant Deficiency Repeat
  • 1151488 2024-002
    Significant Deficiency Repeat
  • 1151489 2024-002
    Significant Deficiency Repeat
  • 1151490 2024-002
    Significant Deficiency Repeat
  • 1151491 2024-002
    Significant Deficiency Repeat
  • 1151492 2024-002
    Significant Deficiency Repeat
  • 1151493 2024-002
    Significant Deficiency Repeat
  • 1151494 2024-002
    Significant Deficiency Repeat
  • 1151495 2024-002
    Significant Deficiency Repeat
  • 1151496 2024-002
    Significant Deficiency Repeat
  • 1151497 2024-002
    Significant Deficiency Repeat
  • 1151498 2024-002
    Significant Deficiency Repeat
  • 1151499 2024-002
    Significant Deficiency Repeat
  • 1151500 2024-002
    Significant Deficiency Repeat
  • 1151501 2024-002
    Significant Deficiency Repeat
  • 1151502 2024-002
    Significant Deficiency Repeat
  • 1151503 2024-002
    Significant Deficiency Repeat
  • 1151504 2024-002
    Significant Deficiency Repeat
  • 1151505 2024-002
    Significant Deficiency Repeat
  • 1151506 2024-002
    Significant Deficiency Repeat
  • 1151507 2024-002
    Significant Deficiency Repeat
  • 1151508 2024-002
    Significant Deficiency Repeat
  • 1151509 2024-003
    Significant Deficiency Repeat
  • 1151510 2024-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.566 Unaccompanied Refugee Minors $1.24M
14.218 Community Development Block Grant-Note D $789,900
14.218 Kirkland Shelter-Note D $770,132
14.267 Home Connection $670,172
14.231 Nativity House Overnight Shelter $654,393
14.239 Home Investment Partnership Program-Note D $530,000
14.267 Clare's Place $439,072
93.676 Alien Unaccompanied Minors (long Term Fc) $402,290
14.267 Journey Home $381,635
93.045 Senior Nutrition-Home Delivered Meals $372,878
93.045 Senior Nutrition Program - Congregate $361,915
14.267 The Road Home $317,204
14.231 Ccs Shelter Rrh Pilot $316,441
93.045 Senior Nutrition Program-Home Delivered Meals $302,857
14.231 The Inn $300,000
93.045 Senior Nutrition-Congregate $278,576
14.231 Streets to Housing Esg-Cv Rrh $257,707
21.027 Streets to Housing $248,994
14.267 Homeless Families Home at Last $247,661
64.024 Supportive Services for Veterans Affairs $241,632
14.267 Meadowdale $220,651
64.033 Supportive Services for Veterans Affairs $214,717
14.231 Rapid Re-Housing - Esg $213,445
14.231 Esg Commerce - Rapid Rehousing $201,124
14.239 Devoe II Housing - Note D $200,000
21.027 Subsistence Svcs Related to City Cdbg-Cv $200,000
20.513 Volunteer Transportation Services Program $193,090
21.027 Ccs Rrh Jobs & Housing $177,021
93.959 Recovery and Community $172,825
14.267 The Inn Safe Haven $167,706
93.243 F-Sharp, Year 5 $161,167
21.027 Ccs of King County - Arpa $152,977
14.267 Nativity House - Continuum of Care $145,811
93.045 Senior Congregate Nutrition Services $144,142
14.267 Permanent Housing for Veterans $143,194
93.044 African Elders Program $134,863
14.231 Esg Hud Rapid Rehousing $125,968
93.958 Arrest and Jail Alternatives $117,229
93.788 Opiod Str $116,895
14.267 Rrh Emergency Housing Voucher Stability $115,189
14.267 Ozanam $109,440
14.218 Katherine's House-Note D $106,435
93.958 Adult Behavioral Health $90,000
14.267 Cea Regional Access Point $85,547
21.027 Arpa-New Bethlehem Programs-Hotel Sheltering $84,002
21.027 Rrh Single Adult $82,618
93.045 Senior Nutrition Program-Home Delivered Nutrition $79,807
93.959 North Sound Bho $75,000
93.224 H8f Counseling, Recovery and Wellness (crew) and Families in Shelter (fis) $74,445
21.027 Ccs-Arpa $71,645
20.513 Disabled Veteran's Transportation $60,247
14.218 Cdbg Pregnant and Parenting House $59,840
14.267 Coming Home $58,791
94.002 Retired Senior Volunteer Program (rsvp) $56,387
14.231 Kc Dchs Rapid Re-Housing Family $56,360
14.231 New Bethlehem Hotel $56,181
14.231 Esg-Cv Bridges Program $55,577
20.513 Thurston County Bus Buddies $54,297
14.231 Bunny Wilburn Shelter and Referral Center $54,000
14.218 Cea Regional Access Point $52,854
93.242 Scaling Low-Barrier Care to Engage People with Complex Needs in Hiv Treatment $42,892
93.053 Senior Congregate Nutrition Services $41,720
14.267 Patrick Place $39,597
93.053 Senior Nutrition-Home Delivered Meals-Nsip $39,547
14.218 Community Development Block Grant $38,500
14.267 Westlake $38,421
93.959 Matt Talbot, Jul 23 - Dec 23 $36,382
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,905
93.959 Matt Talbot, Jan 24 - Jun 24 $35,736
14.231 Nativity House General Fund Inclement Weather $31,351
14.267 Noel $29,118
97.024 Emergency Food and Shelter Program (efsp)-Phase 40 $26,224
93.053 Senior Nutrition Program - Congregate Nsip $25,993
20.513 Consolidated Public Transportation Grant $25,965
14.231 Sdg Ehp/esg Commerce $24,443
14.267 Emergency Housing Voucher Navigation Services $21,156
21.027 African Elders Program $19,836
93.053 Senior Nutrition- Congregate Nsip $17,307
14.267 Thea Bowman Apartments $16,740
14.267 Drexel - Continuum of Care $16,163
20.513 Benefit Area (dba-C-Tran) for Volunteer Driver Program $14,711
14.267 Dchs/csd Homeless Housing Program $14,217
14.218 Katherine House $14,000
93.044 Transportation Services $13,106
14.881 Rapid Re-Housing Tha $12,672
14.218 Sacred Heart $12,102
14.228 Community Development Block Grant (cdbg-Cv) $8,857
93.053 Senior Nutrition Program-Nsip Home Delivered $8,403
14.267 Snohomish Young Adult Housing $6,862
93.778 African American Elders Program $5,256
97.024 Emergency Food and Shelter Program (efsp)-Phase 41 $3,825
14.218 Kc Housing Stability Program $3,410
14.267 Rol $2,831
93.052 African Elders Program $2,824
93.044 Volunteer Transportation Program $1,427