EIN: 910847534
UEI: SLEBAKKSB8N8
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 June 30, 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 December 30, 2025 (244 days ago).
What is a management decision? →During Activities Allowed or Unallowed; Allowable Costs / Cost Principles testing, 3 of the 40 samples selected did not include sufficient documentation to support the amount charged to the major program. After fieldwork was completed, the client produced the necessary documentation for the 3 samples. During Eligibility testing, 2 of the 8 samples selected did not include sufficient documentation to support the amount charged to the major program. After fieldwork was completed, the client produced the necessary documentation for the 2 samples. During Special Tests and Provisions testing, 2 of the 16 samples selected did not retain documentary evidence of compliance with the Rent Reasonableness and Housing Quality Standards requirements. After fieldwork was completed, the client produced the necessary documentation for the 2 samples. Questioned Costs: None Context: Activities Allowed or Unallowed; Allowable Costs / Cost Principles: A sample of 40 disbursements were taken from a population of over 250 individual charges to the major program. Of the 40 sampled, 3 were insufficiently supported to agree to the amount charged to the major program. After fieldwork was completed, the client produced the necessary documentation for the 3 samples. Eligibility: A sample of 8 was made from a population of 63 major program participants. Of the 8 sampled, 2 had benefit costs that were insufficiently supported to agree to the amount charged to the major program. After fieldwork was completed, the client produced the necessary documentation for the 2 samples. Special Tests and Provisions: A sample of 8 was made from a population of 63 major program participants, each with two Special Tests and Provisions requirements (Rent Reasonableness and Housing Quality Standards) for a total of 16 samples. Of the 8 participants sampled, 1 file did not include a Rent Reasonableness Checklist and Certification form nor a Housing Quality Standards Inspection form. After fieldwork was completed, the client produced the necessary documentation for the 2 samples. Cause: Support was not found during fieldwork, as source documentation related to payments made for program participants are inconsistently retained in the participant's files. Documentation should be ready for audit at the time of fieldwork. Effect: Without adequate documentation in place to ensure costs are evidenced and reconcile to the expenditures documented in the underlying accounting information that is used to prepare the SEFA, Associated Ministries of Tacoma - Pierce County could incorrectly charge expenditures to the federal program, or not request appropriate reimbursement that Associated Ministries of Tacoma - Pierce County is entitled to under the terms of the grant. Repeat Finding: No. Recommendation: CLA recommends that Associated Ministries of Tacoma - Pierce County implement a policy to retain all invoices, receipts, bills, and other similar source documents within each client file behind each Check Request form. In addition, program staff should retain a clear paper trail that documents the difference between monthly rent as specified on the lease agreements to the amount disbursed on behalf of the participant. This will enhance clarity of costs attributable to the major program. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2024-004 Type of Finding: Material Weakness in Internal Control over Compliance Federal Agency: Department of Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: WA005VOW089-WA005VOW094 – 2024 Pass-Through Agency: Pierce County Pass-Through Number: SC-110242 & SC-111165 Award Period: July 1, 2023 – June 30, 2024; July 1, 2024 – June 30, 2025 Criteria or Specific Requirement: 2 CFR 200.302(a) on Financial management states that “All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award". Condition: During Activities Allowed or Unallowed; Allowable Costs / Cost Principles testing, 3 of the 40 samples selected did not include sufficient documentation to support the amount charged to the major program. After fieldwork was completed, the client produced the necessary documentation for the 3 samples. During Eligibility testing, 2 of the 8 samples selected did not include sufficient documentation to support the amount charged to the major program. After fieldwork was completed, the client produced the necessary documentation for the 2 samples. During Special Tests and Provisions testing, 2 of the 16 samples selected did not retain documentary evidence of compliance with the Rent Reasonableness and Housing Quality Standards requirements. After fieldwork was completed, the client produced the necessary documentation for the 2 samples. Questioned Costs: None Context: Activities Allowed or Unallowed; Allowable Costs / Cost Principles: A sample of 40 disbursements were taken from a population of over 250 individual charges to the major program. Of the 40 sampled, 3 were insufficiently supported to agree to the amount charged to the major program. After fieldwork was completed, the client produced the necessary documentation for the 3 samples. Eligibility: A sample of 8 was made from a population of 63 major program participants. Of the 8 sampled, 2 had benefit costs that were insufficiently supported to agree to the amount charged to the major program. After fieldwork was completed, the client produced the necessary documentation for the 2 samples. Special Tests and Provisions: A sample of 8 was made from a population of 63 major program participants, each with two Special Tests and Provisions requirements (Rent Reasonableness and Housing Quality Standards) for a total of 16 samples. Of the 8 participants sampled, 1 file did not include a Rent Reasonableness Checklist and Certification form nor a Housing Quality Standards Inspection form. After fieldwork was completed, the client produced the necessary documentation for the 2 samples. Cause: Support was not found during fieldwork, as source documentation related to payments made for program participants are inconsistently retained in the participant's files. Documentation should be ready for audit at the time of fieldwork. Effect: Without adequate documentation in place to ensure costs are evidenced and reconcile to the expenditures documented in the underlying accounting information that is used to prepare the SEFA, Associated Ministries of Tacoma - Pierce County could incorrectly charge expenditures to the federal program, or not request appropriate reimbursement that Associated Ministries of Tacoma - Pierce County is entitled to under the terms of the grant. Repeat Finding: No. Recommendation: CLA recommends that Associated Ministries of Tacoma - Pierce County implement a policy to retain all invoices, receipts, bills, and other similar source documents within each client file behind each Check Request form. In addition, program staff should retain a clear paper trail that documents the difference between monthly rent as specified on the lease agreements to the amount disbursed on behalf of the participant. This will enhance clarity of costs attributable to the major program. View of Responsible Officials: There is no disagreement with the audit finding.
Views of responsible officials and planned corrective actions: The documentation supporting program check requests is maintained by the program staff in the client files. When requesting a disbursement for a client, the case manager prepares a check request after following the process prescribed by the program and contract for determining an allowable disbursement. The check request is then reviewed and approved by a supervisor who also checks for eligibility and allowability of the disbursement. Only the approved check request is provided to the finance office to create the disbursement to avoid duplication of records. The client files and these records have been reviewed during site visits and previous audits without exception and with no delay in providing requested information. To further improve this process, however, the program has added a new form to be completed for each new client’s rental costs clearly identifying the costs to be paid and the source information for those costs. The supervisor reviewing disbursement requests will also affirmatively indicate on the check request that they have verified this documentation in the client file. Responsible Official: Molly Archer, Chief Operating Officer and Valorie Crout, Chief Program Officer Anticipated Completion Date: 6/1/2025
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
FAC accepted this audit on March 21, 2023 — management decision was due September 21, 2023.
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
The SEFA, as originally prepared, was materially overstated. Context: The SEFA did not accurately reflect the proper amount of federal expenditures and it was overstated. Effect: The SEFA did not properly reflect the amount of federal awards as required by the Uniform Guidance. Cause: The SEFA was not reconciled to the actual expenditures that were expensed in the general ledger. Auditor's Recommendation: We recommend the SEFA to be reconciled prior to the start of the audit and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
Show full finding ▾Hide full finding ▴Funding Agency: U.S. Department of Treasury. ALN Number: 21.019, 21.023. Criteria: The schedule of federal awards ("SEFA") is required to be prepared in accordance with the Uniform Guidance to reflect expenditures of federal awards. Condition: The SEFA, as originally prepared, was materially overstated. Context: The SEFA did not accurately reflect the proper amount of federal expenditures and it was overstated. Effect: The SEFA did not properly reflect the amount of federal awards as required by the Uniform Guidance. Cause: The SEFA was not reconciled to the actual expenditures that were expensed in the general ledger. Auditor's Recommendation: We recommend the SEFA to be reconciled prior to the start of the audit and the implementation of procedures to provide oversight that ensures the completion of an accurate SEFA.
The SEFA was not fully reconciled to the general ledger prior to being submitted to the audit firm for its work to develop testing and samples on the federal awards. The overstatement of federal awards occurred due to carryover amounts and would have been identified if the SEFA had been fully reconciled. Accounting staff will begin work on the SEFA at least one month before the September 30 fiscal year end to identify all contracts to be included and whether the contract includes federal funds and to roll forward prior year balances. All current year revenue and expense amounts will be removed. Once all contract invoicing is completed for the fiscal year, the current revenue expense amounts will be entered. Upon completion, the total expense amount will be reconciled to the general ledger before the SEFA is sent to the audit firm. Molly Archer, Chief Operating Officer, is the party responsible for the Corrective Action Plan.
FAC accepted this audit on May 24, 2021 — management decision was due November 24, 2021.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
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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