EIN: 237115003
UEI: H36JN49MN6N3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 2026. 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 July 30, 2026 (28 days ago).
What is a management decision? →The internal controls in place for the preparation of the SEFA were not properly implemented in order to prevent or detect and correct material misstatements on the SEFA. --Effect of Condition: The SEFA erroneously included non-federal awards and was materially misstated at the commencement of the audit because it improperly included non-federal expenditures totaling $126,319. --Questioned Costs: None. --Repeat Finding: No. --Recommendation: We recommend management design and implement internal controls to ensure all federal assistance is identified at the program level and in the finance department. We also recommend that the Organization develop a process for detail reviewing the information included on the SEFA, including verification of federal award and expenditure amounts with grantors as necessary. --Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴--Type of Finding: Significant deficiency in internal control over compliance --Criteria: The Uniform Guidance, under 2 CFR Part 200 Subpart F, requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. --Condition and Context: While performing audit procedures on the SEFA, we noted the SEFA included non-federal portion of some awards. Total federal awards reported on the SEFA prepared by management was overstated by $126,319. --Cause of Condition: The internal controls in place for the preparation of the SEFA were not properly implemented in order to prevent or detect and correct material misstatements on the SEFA. --Effect of Condition: The SEFA erroneously included non-federal awards and was materially misstated at the commencement of the audit because it improperly included non-federal expenditures totaling $126,319. --Questioned Costs: None. --Repeat Finding: No. --Recommendation: We recommend management design and implement internal controls to ensure all federal assistance is identified at the program level and in the finance department. We also recommend that the Organization develop a process for detail reviewing the information included on the SEFA, including verification of federal award and expenditure amounts with grantors as necessary. --Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
--Corrective Action Plan: As part of the significant turnover within the accounting department in FY24-25, the individual preparing the current year SEFA this year had no previous experience with doing so. Management will take better care to prepare it next year so that it does not require adjustment, and has prepared a written procedure to follow for preparation of the SEFA. --Person Responsible: Phoebe Benjamin, Associate Finance Director --Date Implemented: 1/1/2026
There were changes in the accounting department personnel and the internal controls over compliance with respect to allowable costs/cost principles for the payroll costs failed to prevent or detect and correct the error in a timely manner. The error was detected as a result of audit procedures. --Effect of Condition: This condition introduces the possibility that similar errors could go undetected and increases the risk of noncompliance with respect to allowable costs/cost principles and period of performance. --Questioned Costs: None. --Repeat Finding: No. --Recommendation: We recommend management review the current the internal controls over compliance in place to ensure there are appropriate controls with respect to review of the costs charged to the federal award programs and that costs are being charged to grants for the appropriate periods. --Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴--Type of Finding: Significant deficiency in internal control over compliance --Compliance Requirements: Allowable Costs/Cost Principles and Period of Performance --Criteria: Pursuant to the Uniform Guidance (2 CFR §200), it is the responsibility of management to design and implement internal controls over compliance to ensure the organization materially complies with all direct and material compliance requirements applicable to its federal award programs. --Condition and Context: During our testing of internal controls over compliance with respect to the compliance requirements of allowable costs/cost principles and period of performance, we noted a change in the process to bill payroll time to the federal awards was made that resulted in the one instance wherein a 2 week payroll period was charged to the grant twice and a different 2 week payroll period was not charged to the grant as it should have been. The result was the federal award program was charged a slightly different amount for the period of performance than what was allowable; however, the resulting difference was less than $10,000; therefore, is not a reportable questioned cost. --Cause of Condition: There were changes in the accounting department personnel and the internal controls over compliance with respect to allowable costs/cost principles for the payroll costs failed to prevent or detect and correct the error in a timely manner. The error was detected as a result of audit procedures. --Effect of Condition: This condition introduces the possibility that similar errors could go undetected and increases the risk of noncompliance with respect to allowable costs/cost principles and period of performance. --Questioned Costs: None. --Repeat Finding: No. --Recommendation: We recommend management review the current the internal controls over compliance in place to ensure there are appropriate controls with respect to review of the costs charged to the federal award programs and that costs are being charged to grants for the appropriate periods. --Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
--Corrective Action Plan: Management has prepared a written procedure for the process used to bill payroll and related costs to the federal award programs. This process will be followed in the future to ensure this same mistake is not made. Once it was brought to management’s attention, they adjusted their process to get back “on track”, such that the correct two-week period is being billed each time and none are being repeated. Further, management will implement a more robust review of this process in case similar errors still exist. --Person Responsible: Phoebe Benjamin, Associate Finance Director --Date Implemented: 1/1/2026
FAC accepted this audit on February 14, 2023 — management decision was due August 14, 2023.
We noted instances in which the internal control policies were inconsistently applied to the process of recording and billing employees? time. We also noted instances in which time sheets and activity reports were missing employee and supervisor signatures indicating approval. We also noted instances in which information from the activity reports did not agree to the underlying timesheets. Cause of Condition: Internal control policies and procedures were not consistently applied to the process for timesheet review and approval, completion of activity reports and preparation of billings for the federal program grants. There was not adequate review of the billings against the underlying support (timesheets and activity reports) to catch input errors in the billings. Effect of Condition: This condition increases the risk that the incorrect amount of costs and/or unallowable costs would be charged to the federal program. Questioned Costs: No reportable questioned costs. Context: Our sample size was 40 payroll transactions and was not a statistically valid sample as it was selected haphazardly. We noted two instances in our sample in which timesheets and activity reports were missing employee and supervisor signatures indicating approval. We noted two instances in which information input into the billing did not agree to the underlying data in the activity reports and timesheets. Repeat Finding: No. Recommendation: We recommend management review the current process used to transfer data from the timesheet to the activity report to the billing worksheets and institute additional layers of review of the data to ensure data is accurately allocated and reported in the billing worksheets for which the costs charged to the grants are derived. We also recommend management consistently apply procedures to ensure activity reports are completed for all employees charging time to programs and appropriate approvals are obtained prior to billings. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 Federal Award Program: Emergency Rental Assistance Program (Assistance Listing # 21.023) Pass-through Agency: Lane County Type of Finding: Significant deficiency in internal controls over compliance Compliance Requirement: Allowable costs Criteria: The Uniform Guidance (2 CFR ?200.430) states that costs of compensation are allowable to the extent they are reasonable for the services rendered and conform to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; and follow an appointment made in accordance with a non-Federal entity's laws and/or rules or written policies and meets the requirements of Federal statute, where applicable. ShelterCare?s written policies rely on the use of timesheets, activity reports (which document actual hours worked by program/grant) and an excel billing worksheet to charge time to federal program grants. Condition: We noted instances in which the internal control policies were inconsistently applied to the process of recording and billing employees? time. We also noted instances in which time sheets and activity reports were missing employee and supervisor signatures indicating approval. We also noted instances in which information from the activity reports did not agree to the underlying timesheets. Cause of Condition: Internal control policies and procedures were not consistently applied to the process for timesheet review and approval, completion of activity reports and preparation of billings for the federal program grants. There was not adequate review of the billings against the underlying support (timesheets and activity reports) to catch input errors in the billings. Effect of Condition: This condition increases the risk that the incorrect amount of costs and/or unallowable costs would be charged to the federal program. Questioned Costs: No reportable questioned costs. Context: Our sample size was 40 payroll transactions and was not a statistically valid sample as it was selected haphazardly. We noted two instances in our sample in which timesheets and activity reports were missing employee and supervisor signatures indicating approval. We noted two instances in which information input into the billing did not agree to the underlying data in the activity reports and timesheets. Repeat Finding: No. Recommendation: We recommend management review the current process used to transfer data from the timesheet to the activity report to the billing worksheets and institute additional layers of review of the data to ensure data is accurately allocated and reported in the billing worksheets for which the costs charged to the grants are derived. We also recommend management consistently apply procedures to ensure activity reports are completed for all employees charging time to programs and appropriate approvals are obtained prior to billings. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-001 Management?s Response and Planned Corrective Actions: Management and staff responsible for the EARS (Activity Reports) process and grants/contracts billing oversight have reviewed the current process. The following will be either added to the process or completed to ensure accuracy of data on the billing worksheet. 1. Improve accuracy and timeliness of data through meeting and discussion with program managers and supervisors. Education for managers/supervisors will be conducted so they understand exactly what to review on each timesheet, the accuracy of the data compared to what is on the timekeeping software and that the timesheet is complete. They will help to develop processes on their end to ensure staff are completing these correctly. The process will be added to program manager and supervisor orientation training and checklist. 2. Currently, the staff member completing the EARS timesheet entry and billing workbook completes a double check of data and ensure every line of hours matches timekeeping software (not just the total hours) . This will be added to the procedure. 3. At the time of hire notification, payroll staff will send an email to Program Manager to request clarification if new staff member will be completing EARS (timesheet) and verification that new staff member has the form and has been trained. This will also be added to the Staff Member Orientation checklist completed by supervisors. 4. Every two weeks, after the payroll clerk has completed the EARS checklist, the controller will verify that every staff member timesheet has been received and new or terminated staff members are noted on the checklist. A second page will be created on the checklist to account for staff members who do not complete EARS. Any changes (new or termed staff) will be accounted for so that we have a complete list of who completes EARS and which staff members do not. 5. At the end of fiscal calendar, controller will notify payroll staff creating the Billing Backup report with the new Fringe calculation to be added to the workbook. Controller will verify the fringe number is correct in the workbook before any billing begins for the new fiscal year. Payroll staff member will also add to staff calendar to ensure that information is received when creating the spreadsheet for the new fiscal period. ? The name of the contact person(s) responsible for the corrective actions: Kathleen Broadhurst, Senior Director of Finance, Cathy Fisher, Controller, and Dorothy Conn, Payroll Administrator. ? The corrective action planned: See above comments ? The anticipated completion date: o The internal process in the finance department will be completed December 31, 2022. The Program Manager meeting and education will be conducted in January 2023.
FAC accepted this audit on February 11, 2021 — management decision was due August 11, 2021.
We noted instances in which the tenant adjusted income calculation was missing the mandatory $400 deduction allotted for elderly and/or disabled families. We also noted instances in which the annual recertification was not completed within the HUD prescribed timeframe. Additionally, we noted one instance in which income for a new participant was not verified during initial entry into the program resulting in an improperly calculated tenant rent and HUD subsidy amounts. Cause of Condition: The rent calculation worksheet used to calculate adjusted income and the tenant?s portion of rent was not completed correctly. There is not a sufficient process in place to ensure timely recertifications of tenants. Effect of Condition: By excluding the mandatory deduction in determining adjusted income, the tenant?s portion of rent was calculated to be higher than it should have been as prescribed by HUD. By failing to recertify tenants annually and not verifying applicant income, there is risk of services being provided to ineligible participants in the program and/or improper tenant rent and HUD subsidy calculations. Questioned Costs: No reportable questioned costs. Context: Our sample size was 22 tenant files; the sample was not a statistically valid sample. As noted above, we found two instances in which the mandatory deduction of $400 was missing from the rent calculation. We noted four instances in which the annual recertification was not completed properly as new tenant rent was not properly calculated and the recertification was not completed within the HUD prescribed timeframe. We noted one instance in which income for a new participant was not verified during initial entry into the program resulting in an incorrect tenant rent calculation. Our sample was not a statistically valid sample. Repeat Finding: Yes, see Finding 2019-001. Recommendation: We recommend the program managers review all of the program files to ensure that all eligible individuals have been provided the mandatory deduction in determination of adjusted income and the tenant?s portion of rent and that all recertifications have been performed timely. We also suggest management provide additional training to the program managers regarding the HUD regulations for determining tenant rents, required annual recertifications and asset and income verification requirements. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 Federal Award Program: HUD Continuum of Care Program (CFDA 14.267) Pass-through Agency: Lane County Type of Finding: Significant deficiency in internal controls over compliance and instance of immaterial non-compliance Compliance Requirement: Eligibility Criteria: For the Continuum of Care Program, HUD requires tenant rent to be calculated pursuant to the formula prescribed in 24 CFR ?578.77 which is reliant on the calculation of adjusted income pursuant to 24 CFR ?5.611 which states tenants that meet the definition of elderly or disabled shall be provided a mandatory deduction of $400 annually in determining adjusted income. Additionally, HUD requires annual recertification of participant eligibility including verification of assets and income and recalculation of tenant rent and HUD subsidy. Condition: We noted instances in which the tenant adjusted income calculation was missing the mandatory $400 deduction allotted for elderly and/or disabled families. We also noted instances in which the annual recertification was not completed within the HUD prescribed timeframe. Additionally, we noted one instance in which income for a new participant was not verified during initial entry into the program resulting in an improperly calculated tenant rent and HUD subsidy amounts. Cause of Condition: The rent calculation worksheet used to calculate adjusted income and the tenant?s portion of rent was not completed correctly. There is not a sufficient process in place to ensure timely recertifications of tenants. Effect of Condition: By excluding the mandatory deduction in determining adjusted income, the tenant?s portion of rent was calculated to be higher than it should have been as prescribed by HUD. By failing to recertify tenants annually and not verifying applicant income, there is risk of services being provided to ineligible participants in the program and/or improper tenant rent and HUD subsidy calculations. Questioned Costs: No reportable questioned costs. Context: Our sample size was 22 tenant files; the sample was not a statistically valid sample. As noted above, we found two instances in which the mandatory deduction of $400 was missing from the rent calculation. We noted four instances in which the annual recertification was not completed properly as new tenant rent was not properly calculated and the recertification was not completed within the HUD prescribed timeframe. We noted one instance in which income for a new participant was not verified during initial entry into the program resulting in an incorrect tenant rent calculation. Our sample was not a statistically valid sample. Repeat Finding: Yes, see Finding 2019-001. Recommendation: We recommend the program managers review all of the program files to ensure that all eligible individuals have been provided the mandatory deduction in determination of adjusted income and the tenant?s portion of rent and that all recertifications have been performed timely. We also suggest management provide additional training to the program managers regarding the HUD regulations for determining tenant rents, required annual recertifications and asset and income verification requirements. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2020-001 Management?s Response and Planned Corrective Actions: Program managers will review all program files to ensure that all eligible individuals have been provided the mandatory deduction in determination of adjusted income and the tenant?s portion of rent. Staff training will be completed on annual assessments and direction in how to ensure using this deduction when appropriate was discussed and will be covered in future training as well. Training will also be completed in regards to rent calculations and review of files will be done after initial intake and again during all annual reviews. 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director and Dana Petersen-Crabb, Housing Director 2. The corrective action planned a. See above comments 3. The anticipated completion date a. Changes were put into place in November of 2020. An official Policy & Procedure will be written by the end of December 2020 and brought to the Policy & Procedure Committee in January of 2021.
2019-001
We noted two instances in which the billing worksheet used to ultimately charge payroll costs to the grants included incorrect data. Cause of Condition: In one case the activity report did not reflect actual hours worked per the timesheet as the incorrect period?s timesheets was used to complete the activity report. In the other instance the activity report data for the wrong period was entered into the billing worksheet. Effect of Condition: This condition increases the risk that the incorrect amount of costs would be charged to the grants. Questioned Costs: No reportable questioned costs. Context: Our sample size was 40 payroll transactions and we noted two errors in that sample. Our sample was not a statistically valid sample as it was selected haphazardly. Repeat Finding: No. Recommendation: We recommend management review the current process used to transfer data from the timesheet to the activity reports to the billing worksheets and institute additional layers of review of the data to ensure data is accurately reported in the billing worksheets from which the costs charged to the grants are derived. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-002 Federal Award Program: HUD Continuum of Care Program (CFDA 14.267) Pass-through Agency: Lane County Type of Finding: Significant deficiency in internal controls over compliance Compliance Requirement: Allowable costs Criteria: The Uniform Guidance (2 CFR ?200.430) states that costs of compensation are allowable to the extent they are reasonable for the services rendered and conform to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; and follow an appointment made in accordance with a non-Federal entity's laws and/or rules or written policies and meets the requirements of Federal statute, where applicable. ShelterCare?s written policies rely on the use of timesheets, activity reports (which document actual hours worked by program/grant) and an excel billing worksheet to charge time to federal grants. Condition: We noted two instances in which the billing worksheet used to ultimately charge payroll costs to the grants included incorrect data. Cause of Condition: In one case the activity report did not reflect actual hours worked per the timesheet as the incorrect period?s timesheets was used to complete the activity report. In the other instance the activity report data for the wrong period was entered into the billing worksheet. Effect of Condition: This condition increases the risk that the incorrect amount of costs would be charged to the grants. Questioned Costs: No reportable questioned costs. Context: Our sample size was 40 payroll transactions and we noted two errors in that sample. Our sample was not a statistically valid sample as it was selected haphazardly. Repeat Finding: No. Recommendation: We recommend management review the current process used to transfer data from the timesheet to the activity reports to the billing worksheets and institute additional layers of review of the data to ensure data is accurately reported in the billing worksheets from which the costs charged to the grants are derived. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2020-002 Management?s Response and Planned Corrective Actions: Management and staff responsible for charging payroll costs to grants/contracts will review the current process used to transfer the data from timesheet to activity reports to billing worksheets and institute another layer of review to ensure data is accurately reported in billing worksheets from which the costs charged to the grants are derived. As we institute the above additional layer of review, we will also be researching other timekeeping software that we can use to track time charged to grants to make this process less manual, and therefore, less prone to errors. 1. The name of the contact person(s) responsible for the corrective action: a. Kathleen Broadhurst, Finance Director and Becky Hayes, Fiscal Analyst, Grants & Contract Accountant 2. The corrective action planned: a. See above comments 3. The anticipated completion date: a. Additional review will be put in place beginning with the billing for January 2021. b. We will begin our research into other timekeeping software that we can utilize beginning in February 2021.
FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.
During our audit procedures we noted two instances in which the tenant adjusted income calculation was missing the mandatory $400 deduction allotted for elderly and/or disabled families. Cause of Condition: The rent calculation worksheet used to calculate adjusted income and the tenant?s portion of rent was not completed correctly. Effect of Condition: By excluding the mandatory deduction in determining adjusted income, the tenant?s portion of rent was calculated to be higher than it should have been as prescribed by HUD. Questioned Costs: None. Context: We found two instances in our sample of 15 tenant files in which the tenant was eligible to receive the mandatory deduction of $400, but the deduction was not included in the determination of adjusted income and the tenant?s portion of rent. The sample was not a statistically valid sample. Repeat Finding: No. Recommendation: We recommend the program managers review all of the program files to ensure that all eligible individuals have been provided the mandatory deduction in determination of adjusted income and the tenant?s portion of rent. We also suggest management provide additional training to the program managers and also review the worksheet used to calculate adjusted income and ensure it is apparent to users of the worksheet when the deduction should be included in the calculation. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Award Program: HUD Continuum of Care Program (CFDA 14.267) Pass-through Agency: Lane County Type of Finding: Significant deficiency in internal controls over compliance and instance of immaterial non-compliance Criteria: For the Continuum of Care Program, HUD requires tenant rent to be calculated pursuant to the formula prescribed in 24 CFR ?578.77 which is reliant on the calculation of adjusted income pursuant to 24 CFR ?5.611 which states tenants that meet the definition of elderly or disabled shall be provided a mandatory deduction of $400 annually in determining adjusted income. Condition: During our audit procedures we noted two instances in which the tenant adjusted income calculation was missing the mandatory $400 deduction allotted for elderly and/or disabled families. Cause of Condition: The rent calculation worksheet used to calculate adjusted income and the tenant?s portion of rent was not completed correctly. Effect of Condition: By excluding the mandatory deduction in determining adjusted income, the tenant?s portion of rent was calculated to be higher than it should have been as prescribed by HUD. Questioned Costs: None. Context: We found two instances in our sample of 15 tenant files in which the tenant was eligible to receive the mandatory deduction of $400, but the deduction was not included in the determination of adjusted income and the tenant?s portion of rent. The sample was not a statistically valid sample. Repeat Finding: No. Recommendation: We recommend the program managers review all of the program files to ensure that all eligible individuals have been provided the mandatory deduction in determination of adjusted income and the tenant?s portion of rent. We also suggest management provide additional training to the program managers and also review the worksheet used to calculate adjusted income and ensure it is apparent to users of the worksheet when the deduction should be included in the calculation. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Management?s Response and Planned Corrective Actions: Program managers will review all program files to ensure that all eligible individuals have been provided the mandatory deduction in determination of adjusted income and the tenant?s portion of rent. Staff training has been completed on annual assessments and direction in how to ensure using this deduction when appropriate was discussed and will be covered in future training as well. 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director 2. The corrective action planned a. See above comments 3. The anticipated completion date a. Changes were put into place in November of 2019. An official Policy & Procedure will be written by the end of December 2019 to reflect these changes.
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