EIN: 910482890
UEI: TLGCTKHKPMM8
Audited by: 911194016
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 13, 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 January 13, 2027 (131 days from today).
What is a management decision? →FAC accepted this audit on July 18, 2025 — management decision was due January 18, 2026.
Finding 2024-001 Significant deficiency in internal controls over compliance related to allowable costs/cost principles. Federal Agency: Department of the Treasury Program Title: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Numbers: CLFR-115A-4 Project Period: June 1, 2023 ‐ June 30, 2026 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart E section 2 CFR 200.406 requires that any applicable credits received by a recipient that relate to allowable costs must be credited to the Federal award by either a cost reduction or a cash refund. Condition/Context for Evaluation During the audit for the year ending December 31, 2024, we noted five instances out of 40 where the Organization charged the full costs of an expenditure to the grant and did not apply credits that were received by the Organization for early payment of the expenditure. This resulted in an overcharge to the award. Questioned Costs $78.45 Cause The Organization’s internal controls were not designed to ensure proper allocation of discounts for grant expenditures to the related award. Effect or Potential Effect Unallowable costs were charged to the grant as the costs were not net of discounts. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls for appropriate application of credits to grant expenditures and review to ensure the appropriate costs, net of any discounts, were charged to the grant. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Show full finding ▾Hide full finding ▴Finding 2024-001 Significant deficiency in internal controls over compliance related to allowable costs/cost principles. Federal Agency: Department of the Treasury Program Title: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Numbers: CLFR-115A-4 Project Period: June 1, 2023 ‐ June 30, 2026 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart E section 2 CFR 200.406 requires that any applicable credits received by a recipient that relate to allowable costs must be credited to the Federal award by either a cost reduction or a cash refund. Condition/Context for Evaluation During the audit for the year ending December 31, 2024, we noted five instances out of 40 where the Organization charged the full costs of an expenditure to the grant and did not apply credits that were received by the Organization for early payment of the expenditure. This resulted in an overcharge to the award. Questioned Costs $78.45 Cause The Organization’s internal controls were not designed to ensure proper allocation of discounts for grant expenditures to the related award. Effect or Potential Effect Unallowable costs were charged to the grant as the costs were not net of discounts. Repeat Finding Not Applicable. Recommendation We recommend that management develop internal controls for appropriate application of credits to grant expenditures and review to ensure the appropriate costs, net of any discounts, were charged to the grant. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action.
Corrective Action Plan For the Year Ended December 31, 2024 YWCA Seattle | King | Snohomish 1118 Fifth Avenue, Seattle, WA, 98101 P: 206.461.4888 YWCAWORKS.ORG Finding Number 2024-001 Contact Person(s): Amanda Harlass, Controller, aharlass@ywcaworks.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action planned: The Organization agrees that if there is a discount applied to an allowable expense, the discount related to the expense should also be captured within the grant drawdown. The Organization migrated to Sage Intacct on November 1, 2023. In the setup of the Intacct system, the default account for discounts was set up as the accounts payable balance sheet account instead of a discounts taken contra expense account. The result was discounts automatically calculated by Intacct on invoices based on the date paid were not applied against the related grants correctly. The Organization corrected the setup of discounts in Intacct on June 11, 2025, ensuring that Intacct will apply all early payment discounts to a designated contra expense account going forward. This contra account is captured in the general ledger details used to develop grant billings, resulting in accurate application to grant contracts. The Organization identified only four vendors where discounts were taken since November 2023, totaling less than $5,000. We are researching details of the grants affected by this error. Once complete, we will make corrections in the general ledger and correspond with the affected funders to obtain instructions on how to apply the discounts retroactively. Anticipated completion date: November 30, 2025
FAC accepted this audit on August 15, 2024 — management decision was due February 15, 2025.
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance related to subrecipient monitoring. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing: 21.027 Award Number: DA21-2000 Award Period: October 1, 2021 - December 31, 2022 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D (as codified by the Department of Treasury in CFR OPEN) require a pass-through entity to adopt compliance policies, include certain provisions in subaward agreements, and evaluate each subrecipient?s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of such agreements for the purposes of determining appropriate subrecipient monitoring. Condition/Context for Evaluation In a population of three subrecipients, the subaward agreements did not include all required provisions outlined in 2 CFR 200.332. Additionally, the Organization?s subrecipient monitoring policy did not include a provision requiring a formal documented risk assessment, and as such no documentation was available showing an assessment of the risk of noncompliance of the subrecipients. Monitoring was performed over all subrecipients as noted in the Organization?s policy. Effect or Potential Effect The Organization did not fully comply with the requirements regarding subaward agreements and evaluating each subrecipients risk of noncompliance for the purposes of determining the appropriate subrecipient monitoring. Questioned Costs Not Applicable Cause Internal controls were not effective in ensuring that the Organization?s subrecipient monitoring policies were in compliance with the Uniform Guidance requirements. Repeat Finding No Recommendation We recommend that the Organization update the subrecipient monitoring policy to ensure subaward agreements include all necessary provisions and documentation of risk assessment is retained. 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 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance related to subrecipient monitoring. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing: 21.027 Award Number: DA21-2000 Award Period: October 1, 2021 - December 31, 2022 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D (as codified by the Department of Treasury in CFR OPEN) require a pass-through entity to adopt compliance policies, include certain provisions in subaward agreements, and evaluate each subrecipient?s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of such agreements for the purposes of determining appropriate subrecipient monitoring. Condition/Context for Evaluation In a population of three subrecipients, the subaward agreements did not include all required provisions outlined in 2 CFR 200.332. Additionally, the Organization?s subrecipient monitoring policy did not include a provision requiring a formal documented risk assessment, and as such no documentation was available showing an assessment of the risk of noncompliance of the subrecipients. Monitoring was performed over all subrecipients as noted in the Organization?s policy. Effect or Potential Effect The Organization did not fully comply with the requirements regarding subaward agreements and evaluating each subrecipients risk of noncompliance for the purposes of determining the appropriate subrecipient monitoring. Questioned Costs Not Applicable Cause Internal controls were not effective in ensuring that the Organization?s subrecipient monitoring policies were in compliance with the Uniform Guidance requirements. Repeat Finding No Recommendation We recommend that the Organization update the subrecipient monitoring policy to ensure subaward agreements include all necessary provisions and documentation of risk assessment is retained. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding Number 2022-001 Contact Person Patricia Hayden Corrective Action Plan The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document a risk assessment for each subrecipient under a federal award. Anticipated completion date The Organization will update their policy no later than October 31, 2023.
FAC accepted this audit on August 24, 2022 — management decision was due February 24, 2023.
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
FAC accepted this audit on July 20, 2020 — management decision was due January 20, 2021.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 12, 2018 — management decision was due December 12, 2018.
FAC accepted this audit on June 26, 2017 — management decision was due December 26, 2017.
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