EIN: 201196943
UEI: MUW9EDGZWRE1
Audited by: CORDELL NEHER & COMPANY, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 18, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 18, 2023 (1287 days ago).
What is a management decision? →During audit procedures performed, we noted that the reports tested did not have documentation of the review and approval of the reports prior to being submitted to the granting agency. Approval of the reports is verbally communicated by the Executive Director. Documentation to support the approval of the reports was not available, and therefore, we were unable to verify that the control was in place and operating effectively. Questioned costs: None. Context: Reports are prepared by the Finance Director and then provided to the Executive Director for review and approval. Once approved by the Executive Director, the reports are signed by the Finance Director and submitted to the granting agency. The Executive Director's approval is verbal, and as a result, there is no documentation retained to support that the approval occurred. Cause: Inadequate documentation retained to support that the Organization?s internal controls were followed. Effect: The auditor noted no instance of noncompliance with the provisions of reporting; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend that the Organization design internal controls over reporting by implementing a process to retain formal documentation of review and approval for all reports prior to submission to the granting agency. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045 Pass-Through Agency: Aging & Adult Care of Central Washington Pass-Through Numbers: 08-21-OCTN-COVID-19-NUT 08-21-OCTN-COVID-19-NUT (2) 08-21-OCTN-COVID-19-NUT (3) 08-21-OCTN-COVID-19-NUT (4) 08-21-OCTN-VEHICLE (3) 08-21-OCTN EQ 08-21-OCTN EQ (2) Award Period: 1/2021 - 3/2021 4/2021 - 6/2021 7/2021 - 9/2021 10/2021 - 12/2021 8/2021 - 9/2021 9/2021 - 9/2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance - Reporting Criteria or specific requirement: Under ?200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During audit procedures performed, we noted that the reports tested did not have documentation of the review and approval of the reports prior to being submitted to the granting agency. Approval of the reports is verbally communicated by the Executive Director. Documentation to support the approval of the reports was not available, and therefore, we were unable to verify that the control was in place and operating effectively. Questioned costs: None. Context: Reports are prepared by the Finance Director and then provided to the Executive Director for review and approval. Once approved by the Executive Director, the reports are signed by the Finance Director and submitted to the granting agency. The Executive Director's approval is verbal, and as a result, there is no documentation retained to support that the approval occurred. Cause: Inadequate documentation retained to support that the Organization?s internal controls were followed. Effect: The auditor noted no instance of noncompliance with the provisions of reporting; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend that the Organization design internal controls over reporting by implementing a process to retain formal documentation of review and approval for all reports prior to submission to the granting agency. Views of responsible officials: There is no disagreement with the audit finding.
Washington State Office of Financial Management Okanogan County Transportation & Nutrition respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 01 2021 - December 31 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None reported in the audit period. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2021-001 Special Programs for the Aging Cluster? Assistance Listing Numbers. 93.044, 93.045 Recommendation: CLA recommends the Organization strengthen internal controls over reporting by implementing a process to retain formal documentation of review and approval for all reports prior to the submission of the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To provide and retain inked formal documentation of reports review and approval. Name(s) of the contact person(s) responsible for corrective action: Jennifer Fitzthum Planned completion date for corrective action plan: Implemented plan 07 01 2022
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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