EIN: 910889016
UEI: JNBCL3LWSSZ8
Audited by: BRANCH, RICHARDS & CO., P.S.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 4, 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 October 4, 2025 (341 days ago).
What is a management decision? →Internal control processes over financial reporting did not ensure that capitalization of construction projects in process was accurate.
Show full finding ▾Hide full finding ▴Internal control processes over financial reporting did not ensure that capitalization of construction projects in process was accurate.
CFO will create an ongoing excel sheet with itemized lines and totals for each ongoing construction project and incorporate all related invoices in the sheet to ensure that there is a project total that ties back to the asset total at fiscal year end.
2023-001
Internal control processes over compliance did not ensure all payroll costs were allocated in a consistent manner to grant programs.
Show full finding ▾Hide full finding ▴Internal control processes over compliance did not ensure all payroll costs were allocated in a consistent manner to grant programs.
Instruct directors who charge working time to multiple grant funded projects conduct a timestudy periodically for whole days at a time to ensure that their time is being appropriately charged to grants based on time worked, and not based on estimates or old information.
2023-002
Internal control processes over compliance did not ensure all indirect costs were allocated in a consistent manner to grant programs.
Show full finding ▾Hide full finding ▴Internal control processes over compliance did not ensure all indirect costs were allocated in a consistent manner to grant programs.
CFO will review monthly indirect costs charged to each grant program on a monthly basis to ensure compliance with federally assigned, negotiated indirect cost rate, indirect cost rates allowable per each award/ contract, and make sure there are no inconsistencies or overages or conflicts.
2023-003
FAC accepted this audit on September 3, 2024 — management decision was due March 3, 2025.
FAC accepted this audit on August 30, 2024 — management decision was due March 2, 2025.
Internal control processes over financial reporting dod not ensure that capitalization of construction projects in process was accurate.
Show full finding ▾Hide full finding ▴Internal control processes over financial reporting dod not ensure that capitalization of construction projects in process was accurate.
We will: - Capitalize assets as they come into service, and will review each quarter which projects have been completed at Daybreak Star and Labateyah Youth Home; -Update the Fixed Assets Sheet accordingly on a quarterly basis to make sure we stay up to date.
Internal control processes over compliance did not ensure all payroll costs were allocated in a consistent manner to grant programs.
Show full finding ▾Hide full finding ▴Internal control processes over compliance did not ensure all payroll costs were allocated in a consistent manner to grant programs.
We will not assign any direct labor costs on timesheets to grant programs on which the agency is already capturing an indirect cost rate recovery.
Internal control processes over compliance did not ensure all indirect costs were allocated in a consistent manner to grant programs.
Show full finding ▾Hide full finding ▴Internal control processes over compliance did not ensure all indirect costs were allocated in a consistent manner to grant programs.
We will only assign the indirect cost rate allowable per the grant in the book per the related CFR.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on July 27, 2022 — management decision was due January 27, 2023.
FAC accepted this audit on August 9, 2021 — management decision was due February 9, 2022.
Program Information: U.S. Department of Housing and Urban Development Youth Home ? CFDA # 14.276 Award Number: 6038092 Award Period: 6/1/2018-9/30/2020 Criteria: Non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR section 200.328(b)(1)). Condition/Context: During testing, 4 of 4 narrative reports lacked documentary evidence of review and approval of the report prior to submission. [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: Due to management?s lack of oversight for the review and approval process. Effect: Incomplete or incorrect information could be reported. Failing to comply with the grant award requirements, the program may be subject to a higher risk status and decrease amount of the funding. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that the Foundation follows their policies and procedures and ensures that someone other than the preparer review and approve reports. Managements Response: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program Information: U.S. Department of Housing and Urban Development Youth Home ? CFDA # 14.276 Award Number: 6038092 Award Period: 6/1/2018-9/30/2020 Criteria: Non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR section 200.328(b)(1)). Condition/Context: During testing, 4 of 4 narrative reports lacked documentary evidence of review and approval of the report prior to submission. [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: Due to management?s lack of oversight for the review and approval process. Effect: Incomplete or incorrect information could be reported. Failing to comply with the grant award requirements, the program may be subject to a higher risk status and decrease amount of the funding. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that the Foundation follows their policies and procedures and ensures that someone other than the preparer review and approve reports. Managements Response: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Person responsible for corrective action: Chelsea Jamison, Finance Manager 5011 Bernie Whitebear Way Seattle, WA 98199 FINDING 2020-002: The Social Services Manager and Case Managers compile the information needed for narrative quarterly and semi-annual reports in meetings, email, and from the data base (HMIS). The CSDD writes the final reports then submits to the Finance Manager and Funder. Finance Manager reads the report upon receipt and lets the Community Services Division Director know if there are any comments or questions. Anticipated Completion Date: 8/6/2021
FAC accepted this audit on June 16, 2020 — management decision was due December 16, 2020.
During payroll testing, it was noted that 1 of the 20 time sheets tested was not approved by the employee. [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: The cause was staff turnover and lack of management oversight. Effect: Without time sheets approved by supervisor and employee, it is possible for employees to get paid less or more, than hours actually worked. Context: The total universe of items was 1,770 and the number of items examined was 20. We tested 20 out of 1,770 payroll transactions coded to the grant. Repeat Finding: No. Recommendation: We recommend all time sheets are reviewed for appropriate signatures and other documentation before being processed. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴FINDING #2019-004 Program Information: U.S. Department of Health and Human Services Ina Maka Family Program ? CFDA # 93.872 Award Number: 90TH0028-03-00 Award Period: 7/1/2016 ? 6/30/2021 Criteria: Federal expenditures, including those for payroll, should be properly documented. Per 2 CFR Part 200.403, "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (g) Be adequately documented." Condition: During payroll testing, it was noted that 1 of the 20 time sheets tested was not approved by the employee. [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: The cause was staff turnover and lack of management oversight. Effect: Without time sheets approved by supervisor and employee, it is possible for employees to get paid less or more, than hours actually worked. Context: The total universe of items was 1,770 and the number of items examined was 20. We tested 20 out of 1,770 payroll transactions coded to the grant. Repeat Finding: No. Recommendation: We recommend all time sheets are reviewed for appropriate signatures and other documentation before being processed. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Person responsible for corrective action: Chelsea Jamison, Finance Manager 5011 Bernie Whitebear Way Seattle, WA 98199 FINDING 2019-004: Our policy is to have employees and their supervisor/ manager approve and sign timesheets and then turn them in to the Finance Department for payroll processing. We have been following up with employees and managers when we receive timesheets that are not signed by the employee, requiring that the employee signature be included as well as the approving manager/supervisor signature. We have been stating since March 2019 that timesheets will not be processed until they have a signature of the employee and supervisor both. This has contributed positively to receiving signed, completed timesheets, but there are still instances where an employee has not signed the timesheet that was processed for payroll. Starting in April 2020, we will go back to prior periods? timesheet batches up to 6 weeks back each period and check each timesheet for both employee and supervisor signatures. We will pull timesheets that do not have both signatures, and request signatures, and then replace the timesheet in the folder for the payroll records with both signatures included. Anticipated Completion Date: 4/30/2020
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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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