EIN: 270447475
UEI: MQBJGQC39EL6
Audited by: SingerLewak LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 24, 2025. 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 May 24, 2026 (98 days ago).
What is a management decision? →Management could not provide supporting evidence for 1 non-payroll item from our sample selection. Also, management did not retain evidence of the Organization’s review and/or authorization of the reimbursement of credit card purchases to ensure that the credit card charges were allowable. We could not obtain documented evidence of such review/authorization for a total of 40 items selected in our sample. Cause: Not all processes and controls adopted by the Organization were found to be fully documented. Effect: When internal controls are not documented, the ability of management and those charged with governance to conduct monitoring activities gets compromised. Management and those charged with governance cannot ascertain that the controls are operating timely and effectively throughout the year when the execution of the internal controls is not documented. Unallowed costs could go undetected by management. Questioned Costs: None Repeated finding: No Recommendation: Management should document the review and/or authorization of credit card charges and reimbursement. Views of Responsible Officials: Management concurs with the finding and the recommendation. Please refer to the corrective action plan attached
Show full finding ▾Hide full finding ▴Finding Type: Significant deficiency in internal controls over compliance and compliance Federal Agency and Passed-through Entity: U.S. Department of Treasury, passed through Kitsap County Federal Program Title and AL Number: Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria: Retaining proper documentation of the execution of internal controls is critical to allow management and those charged with governance conduct their monitoring activities. Along with all other business transactions, there should be thorough accounting and proper tracking of all credit card reimbursements and payments. 2 CFR 200.302 (b)(3) requires recipients and subrecipients to maintain "records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation." Condition: Management could not provide supporting evidence for 1 non-payroll item from our sample selection. Also, management did not retain evidence of the Organization’s review and/or authorization of the reimbursement of credit card purchases to ensure that the credit card charges were allowable. We could not obtain documented evidence of such review/authorization for a total of 40 items selected in our sample. Cause: Not all processes and controls adopted by the Organization were found to be fully documented. Effect: When internal controls are not documented, the ability of management and those charged with governance to conduct monitoring activities gets compromised. Management and those charged with governance cannot ascertain that the controls are operating timely and effectively throughout the year when the execution of the internal controls is not documented. Unallowed costs could go undetected by management. Questioned Costs: None Repeated finding: No Recommendation: Management should document the review and/or authorization of credit card charges and reimbursement. Views of Responsible Officials: Management concurs with the finding and the recommendation. Please refer to the corrective action plan attached
Condition: Management did not retain evidence of the execution of the Organization’s internal controls over the review and or authorization of the payment or reimbursement of credit card charges during the year. Recommendation: Management should document the review and/or authorization of credit card charges and reimbursement. Views of responsible officials: The Organization will adopt a new policy on corporate credit cards with the following general provisions. Corporate credit cards may only be issued to the Executive Director and, if approved by the Executive Director, to the heads of shelter operations, and the Organization’s Accountant. All charges shall be made solely for goods or services for the use or benefit of the Organization. Use of the credit card for the purchase of gift cards or recurring automatic transactions can only be made by the Executive Director or the Organization’s Accountant after approval by Executive Director. Receipts shall be provided to the internal accountant monthly by the 5th day of the following month. The internal accountant shall prepare a summary of all charges highlighting any 1) that are not supported by a receipt, or 2) appear questionable, and also an allocation of each charge to the appropriate expense category for financial reporting. The summary and the credit card statement shall be provided to the Executive Director for review and approval. The Executive Director will spot check actual receipt documentation for credit card2 purchases of the Organization’s Accountant and the Shelter Director. In the case of the credit card used by the Executive Director, the summary and statement shall be reviewed and approved by the Treasurer or Board President. Any improper or unsupported transaction shall create a reimbursement obligation by the card holder to the Organization. Misuse of the credit card shall be a cause for discipline in accordance with the employment manual.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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