EIN: 910565555
UEI: HVF4FTMPYEH8
Audited by: Clark Nuber P.S.
Oversight agency: 94 [AmeriCorps (Corporation for National and Community Service)]
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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 February 10, 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 August 10, 2026 (21 days ago).
What is a management decision? →FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on June 9, 2024 — management decision was due December 9, 2024.
Finding 2023-002 Significant deficiency in internal control over compliance for special tests and provisions. Federal Agency: Corporation for National and Community Service Pass-Through: Office of Financial Management Program Title: AmeriCorps State and National Assistance Listing Number: 94.006 Award Number: 19FXHWA0020005, Contract No. K3503 Award Period: August 1, 2021 – July 31, 2022 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, Internal Controls, require that 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. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context for Evaluation The Organization’s internal controls require management of the program to keep ongoing records for each person enrolled in the program. Maximum stipend amounts are determined and set forth by the national Americorps program, and Americorps program staff update the member service agreements (MSAs) when updates are obtained. Of the 15 employees we tested for signed MSAs, 2 did not have MSAs on file and 3 had MSAs signed by the employees but not signed by the Organization’s management. Cause The Organization’s internal controls related to enrolling participants in the program and reviewing that signed MSAs were on file was not consistently applied. Effect or Potential Effect Deficiencies in internal controls related to member service agreements could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program.Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-002 Significant deficiency in internal control over compliance for special tests and provisions. Federal Agency: Corporation for National and Community Service Pass-Through: Office of Financial Management Program Title: AmeriCorps State and National Assistance Listing Number: 94.006 Award Number: 19FXHWA0020005, Contract No. K3503 Award Period: August 1, 2021 – July 31, 2022 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, Internal Controls, require that 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. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context for Evaluation The Organization’s internal controls require management of the program to keep ongoing records for each person enrolled in the program. Maximum stipend amounts are determined and set forth by the national Americorps program, and Americorps program staff update the member service agreements (MSAs) when updates are obtained. Of the 15 employees we tested for signed MSAs, 2 did not have MSAs on file and 3 had MSAs signed by the employees but not signed by the Organization’s management. Cause The Organization’s internal controls related to enrolling participants in the program and reviewing that signed MSAs were on file was not consistently applied. Effect or Potential Effect Deficiencies in internal controls related to member service agreements could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program.Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002 Recommendation: We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program. Corrective Action: Management agrees with the recommendation. Corrective action taken includes preparation of and communication of standard operating procedures for enrollment, payroll set up, and member service agreement document review and retention. In addition, program management staff will conduct a secondary review of biweekly program payroll prior to submission, to ensure wage rate compliance with member service agreements. The issues identified in the finding all occurred before corrective action was taken in March of 2023. Person(s) Responsible for Corrective Action: Elizabeth StoDomingo, Chief Human Resources Officer, Corey Taylor Payroll Manager, Tamarack Randall, Director of Financial and Housing Stability; Regina Malveaux, Chief Impact Officer, Cheyenne Stolmeier, Community Services; National Service Program Manager, AmeriCorps. Anticipated Completion Date: March 31, 2023, already in effect.
2022-002
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Finding 2022-002 Significant deficiency in internal control over compliance for special tests and provisions. Federal Agency: Corporation for National and Community Service Pass-Through: Office of Financial Management Assistance Listing Number: 94.006 Assistance Listing Name: AmeriCorps State and National Award Number: 19FXHWA0020005, Contract No. K3503 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D - Post Federal Award Requirements, Section 200.303, Internal Controls, require that 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context The Organization?s internal controls require management of the program to keep ongoing records for each person enrolled in the program. Maximum stipend amounts are determined and set forth by the national Americorps program, and Americorps program staff update the member service agreements (MSAs) when updates are obtained. Of the 7 employees we tested for signed MSAs, 3 did not have MSAs on file and 2 had MSAs signed by the employees but not signed by the Organization?s management. Additionally, we noted 2 employees who were being paid higher living allowance stipends than their MSAs stated. Cause The Organization?s internal controls related to enrolling participants in the program and reviewing that signed MSAs were on file and agreeing amounts to the payroll records were not consistently applied. Effect or Potential Effect Deficiencies in internal controls related to living allowance stipends could result in material noncompliance. Questioned Costs None. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program and strengthen review of payroll to the underlying records.Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-002 Significant deficiency in internal control over compliance for special tests and provisions. Federal Agency: Corporation for National and Community Service Pass-Through: Office of Financial Management Assistance Listing Number: 94.006 Assistance Listing Name: AmeriCorps State and National Award Number: 19FXHWA0020005, Contract No. K3503 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D - Post Federal Award Requirements, Section 200.303, Internal Controls, require that 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context The Organization?s internal controls require management of the program to keep ongoing records for each person enrolled in the program. Maximum stipend amounts are determined and set forth by the national Americorps program, and Americorps program staff update the member service agreements (MSAs) when updates are obtained. Of the 7 employees we tested for signed MSAs, 3 did not have MSAs on file and 2 had MSAs signed by the employees but not signed by the Organization?s management. Additionally, we noted 2 employees who were being paid higher living allowance stipends than their MSAs stated. Cause The Organization?s internal controls related to enrolling participants in the program and reviewing that signed MSAs were on file and agreeing amounts to the payroll records were not consistently applied. Effect or Potential Effect Deficiencies in internal controls related to living allowance stipends could result in material noncompliance. Questioned Costs None. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program and strengthen review of payroll to the underlying records.Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Recommendation: We recommend the organization enforce its policies for retention and review of records for each person enrolled in the program and strengthen review of payroll for the underlying records. Corrective Action: Management agrees with the recommendation. Corrective action taken includes preparation of and communication of standard operating procedures for enrollment, payroll set up, and member service agreement document review and retention. In addition, program management staff will conduct a secondary review of biweekly program payroll prior to submission, to ensure wage rate compliance with member service agreements. Person(s) Responsible for Corrective Action: Associate Director, Human Resources; Associate Director, Ending Poverty Anticipated Completion Date: March 31, 2023
Finding 2022-003 Significant deficiency in internal control over compliance related to reporting. Federal Agency: U.S. Department of the Treasury Pass-Through: City of Seattle, Human Services Department Assistance Listing Number: 21.023 Assistance Listing Name: COVID-19 Emergency Rental Assistance Program Award Number: ERA0208, Contract No. OH-2021-02 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D - Post Federal Award Requirements, Section 200.303, Internal Controls, require that 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context The Organization?s internal controls require management to review reports to assure accuracy and completeness of data and information included in the reports. Of the 5 reports we tested, 2 did not have evidence of review. Cause The Organization?s internal controls over review of reports was not consistently applied. Effect Deficiencies in internal controls related to review of reports could result in inaccurate reporting. Questioned Costs None. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization enforce its policies and procedures over review of reports. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-003 Significant deficiency in internal control over compliance related to reporting. Federal Agency: U.S. Department of the Treasury Pass-Through: City of Seattle, Human Services Department Assistance Listing Number: 21.023 Assistance Listing Name: COVID-19 Emergency Rental Assistance Program Award Number: ERA0208, Contract No. OH-2021-02 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D - Post Federal Award Requirements, Section 200.303, Internal Controls, require that 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context The Organization?s internal controls require management to review reports to assure accuracy and completeness of data and information included in the reports. Of the 5 reports we tested, 2 did not have evidence of review. Cause The Organization?s internal controls over review of reports was not consistently applied. Effect Deficiencies in internal controls related to review of reports could result in inaccurate reporting. Questioned Costs None. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization enforce its policies and procedures over review of reports. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Recommendation: We recommend the Organization enforce its policies and procedures around review of reports. Corrective Action: Management agrees with the recommendation. Program management will review existing process to ensure adequate review and documentation of review of funder reports. Person(s) Responsible for Corrective Action: Associate Director, Ending Poverty Anticipated Completion Date: March 31, 2023
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
FAC accepted this audit on February 10, 2020 — management decision was due August 10, 2020.
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
FAC accepted this audit on December 18, 2017 — management decision was due June 18, 2018.
FAC accepted this audit on November 2, 2016 — management decision was due May 2, 2017.
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