EIN: 910713462
UEI: ZGBJLPSBU613
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 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 September 27, 2023 (1062 days ago).
What is a management decision? →Criteria Per OMB guidance, non-federal entities are prohibited from contracting with parties that are suspended or debarred, or whose principals are suspended or debarred. The guidance also requires the entities to follow documented procurement procedures. Condition There is no policy in place for conflicts of interest, as well as procurement procedures to determine whether vendors are suspended or debarred. Context Per our review of vendors over the applicable threshold, there was no documentation of having been reviewed for procurement, suspension or debarment. Cause Staff were not aware of the specific compliance requirements and procedures for procurement, suspension and debarment status. Effect Purchases may occur that do not follow the policy, and contracts to vendors that had been suspended or debarred could be awarded and not detected.
Show full finding ▾Hide full finding ▴Criteria Per OMB guidance, non-federal entities are prohibited from contracting with parties that are suspended or debarred, or whose principals are suspended or debarred. The guidance also requires the entities to follow documented procurement procedures. Condition There is no policy in place for conflicts of interest, as well as procurement procedures to determine whether vendors are suspended or debarred. Context Per our review of vendors over the applicable threshold, there was no documentation of having been reviewed for procurement, suspension or debarment. Cause Staff were not aware of the specific compliance requirements and procedures for procurement, suspension and debarment status. Effect Purchases may occur that do not follow the policy, and contracts to vendors that had been suspended or debarred could be awarded and not detected.
Auditor's Recommendations The Organization should adopt Procurement Policy including a section concerning Federal Awards including a section on verifying the status of each potential sub-recipient before disbursement of Federal funds. Executive Director, Christian Wells, will review and approve this policy and UWTC Board of Directors will approve this policy. Response: Finance Director, Richele Center, will update the United Way of Thurston's set of finance policies with a procurement policy including a section concerning federal awards. Sub-Recipients will be verified before disbursement of Federal funds and sample language prepared for inclusion in contracts with sub-recipients that details this requirement. The new PP will include the following language. Budget Managers who allocate Federal funding will be required to read and sign a document stating that they are aware of the Federal provisions requiring contract language around Suspension and Debarment, ensure that language exists in sub-recipient contracts, confirm with Finance Director that the sub-recipients have been checked prior to fund distribution using the SAM.gov registration. Finance Director will develop a process for checking sub-recipient debarment status and include language outlining the program in the PP. Finance Director will be responsible for working with the Budget Manager to verify all sub-recipients have been checked for debarment prior to disbursing future Federal funding. Timing of remediation completion: Finance Director, Richele Center, will complete by March 23, 2023.
United Way of Thurston County did not produce evidence of subrecipient monitoring of the appropriate use of funds and program updates of the subrecipients. Context: Per our audit procedures, there was no documentation of activities that represent subrecipient monitoring as outlined in terms of agreements. Cause: Insufficient time and resources available for conducting the procedures and administering the required monitoring. Effect: Funds provided to subrecipients may have been used inappropriately or not in furtherance of the program objectives.
Show full finding ▾Hide full finding ▴Criteria:Per OMB guidance, non-federal entities are required to monitor the use of funds provided to subrecipients. Subrecipients are those non-federal entities that receive funds that are not the end users of the funds. Condition: United Way of Thurston County did not produce evidence of subrecipient monitoring of the appropriate use of funds and program updates of the subrecipients. Context: Per our audit procedures, there was no documentation of activities that represent subrecipient monitoring as outlined in terms of agreements. Cause: Insufficient time and resources available for conducting the procedures and administering the required monitoring. Effect: Funds provided to subrecipients may have been used inappropriately or not in furtherance of the program objectives.
Auditor?s Recommendations: The Organization should communicate the compliance requirements for staff involved in the distribution of funds to sub-recipients. The staff should conduct the required procedures to monitor the use of funds, check status of programs and obtain regular updates sufficient to satisfy themselves regarding the appropriate use of funds in accordance with the requirements of the federal award and any related contracts. Response: Finance Director, Richele Center, will update the finance policies with the procurement policy including a section concerning Federal Awards. This new section will include guidance for Budget Managers requiring them to create a system of monitoring the appropriate use of funds for each project or sub recipient based on specific federal award. Budget Managers will be responsible for creating and implementing a timeline, and procedures sufficient to ensure their confidence that the funds are being used appropriately based on the contract. Budget Managers will provide documentation of monitoring to Finance Director, Richele Center, for auditing purposes. Timing of Remediation: This updated policy will be completed by the Finance Director, Richele Center by March 23, 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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