EIN: 833001688
UEI: PP6SJ98BK8B6
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2023. 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 March 28, 2024 (882 days ago).
What is a management decision? →Significant Deficiency in Internal Controls over Compliance related to the allowable cost principles compliance requirement. Federal Agency: Department of Treasury Pass Through Agency: City of Bellevue Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Award Number: SLFRP4086 Award Period: September 1, 2021 - March 31, 2023 Criteria In accordance with 2 CRF 200.430, Allowable payroll costs should be applied based on level of effort reporting for each period and supported by proper documentation. Condition/Context for Evaluation Payroll costs do not appear to have been allocated to the program within the payroll system in line with level of effort based on approved timecards. Effect or Potential Effect The Organization was unable to substantiate allocations of payroll costs within their payroll system. Questioned Costs $557 Cause The Organization?s internal controls did not ensure that payroll costs were being properly allocated to the program. Repeat Finding Not a repeat finding. Recommendation We recommend that that the Organization evaluate the payroll system in place to ensure reliable application and reporting of payroll cost allocations. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Significant Deficiency in Internal Controls over Compliance related to the allowable cost principles compliance requirement. Federal Agency: Department of Treasury Pass Through Agency: City of Bellevue Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Award Number: SLFRP4086 Award Period: September 1, 2021 - March 31, 2023 Criteria In accordance with 2 CRF 200.430, Allowable payroll costs should be applied based on level of effort reporting for each period and supported by proper documentation. Condition/Context for Evaluation Payroll costs do not appear to have been allocated to the program within the payroll system in line with level of effort based on approved timecards. Effect or Potential Effect The Organization was unable to substantiate allocations of payroll costs within their payroll system. Questioned Costs $557 Cause The Organization?s internal controls did not ensure that payroll costs were being properly allocated to the program. Repeat Finding Not a repeat finding. Recommendation We recommend that that the Organization evaluate the payroll system in place to ensure reliable application and reporting of payroll cost allocations. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Contact Person(s): Angie Hinojos, Executive Director Corrective action planned: We will change to a payroll system provider that has the infrastructure needed to supply us with the reports that we need in a timely manner. Anticipated completion date: 12/31/2023
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
Finding 2021-001 Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All awards Program Title: All awards CFDA Number: All awards Award Number: All awards Award Period: All awards Criteria In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation There was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Effect or Potential Effect The Single Audit reporting package and related data collection form for the year ended December 31, 2021 was not submitted by the due date. Questioned Costs Not applicable. Cause Internal controls were not in place to ensure timely filing. Repeat Finding Not applicable. Recommendation We recommend that the Organization review the internal controls in place to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All awards Program Title: All awards CFDA Number: All awards Award Number: All awards Award Period: All awards Criteria In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation There was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Effect or Potential Effect The Single Audit reporting package and related data collection form for the year ended December 31, 2021 was not submitted by the due date. Questioned Costs Not applicable. Cause Internal controls were not in place to ensure timely filing. Repeat Finding Not applicable. Recommendation We recommend that the Organization review the internal controls in place to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2021-01 Contact Person(s): Angie Hinojos, Executive Director Corrective action planned: 2021 was the first year that the Organization was a recipient of federal funding. As a result, due to lack of experience, the required Single Audit and related reporting was not performed by the required filing due date of September 30, 2022. In the future, we will ensure that we contract with our consultants at the beginning of the year and set up our audit schedule to align with the required completion date. Anticipated completion date: September 30, 2022
Finding 2021-002 Significant Deficiency in Internal Controls over Compliance related to the allowable cost principles compliance requirement. Federal Agency: Department of Treasury Pass Through Agency: City of Bellevue Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Award Number: SLFRP4086 Award Period: September 1, 2021 - August 31, 2022 Criteria The indirect cost rate should be applied based on actual modified total direct cost (MTDC) for each period. Condition/Context for Evaluation The indirect cost rate was not being applied based on the actual modified total direct cost of the program. Effect or Potential Effect The Organization overdrew indirect cost for the year ended December 31, 2021. Questioned Costs $15,897 Cause The Organization?s internal controls did not ensure that the indirect rate was being applied to the base correctly. Repeat Finding Not a repeat finding. Recommendation We recommend that that the Organization evaluate how they are calculating their MTDC base and ensure that they are properly applying the agreed upon rate each time they are submitting invoices for reimbursement. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002 Significant Deficiency in Internal Controls over Compliance related to the allowable cost principles compliance requirement. Federal Agency: Department of Treasury Pass Through Agency: City of Bellevue Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Award Number: SLFRP4086 Award Period: September 1, 2021 - August 31, 2022 Criteria The indirect cost rate should be applied based on actual modified total direct cost (MTDC) for each period. Condition/Context for Evaluation The indirect cost rate was not being applied based on the actual modified total direct cost of the program. Effect or Potential Effect The Organization overdrew indirect cost for the year ended December 31, 2021. Questioned Costs $15,897 Cause The Organization?s internal controls did not ensure that the indirect rate was being applied to the base correctly. Repeat Finding Not a repeat finding. Recommendation We recommend that that the Organization evaluate how they are calculating their MTDC base and ensure that they are properly applying the agreed upon rate each time they are submitting invoices for reimbursement. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2021-02 Contact Person(s): Angie Hinojos, Executive Director Corrective action planned: 2021 was the first year that the Organization was a recipient of federal funding. As a result, due to lack of experience, the indirect cost rate was not being properly applied during the year under audit. We will comply with the federal guidelines regarding application of indirect costs to ensure that we calculate the costs on a monthly basis. Anticipated completion date: January 31, 2023
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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