EIN: 910961051
UEI: X624NETQGAN8
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 12, 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 March 12, 2026 (163 days ago).
What is a management decision? →Significant deficiency in internal controls over subrecipient monitoring. • Program Title: Substance Abuse Block Grants • Assistance Listing Number: 93.959 • Federal award identification number: B08TI085843 • Federal Agency: Department of Health and Human Services • Pass-through Entity: Washington State Health Care Authority 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 section 2 CFR 200.332 requires that a pass-through entity must ensure that every subaward is clearly identified to the subrecipient as a subaward. Condition/Context Washington Association of Sheriffs & Police Chiefs (the Association) passes substantially all federal funding through to subrecipients. During testing it was identified that, although the Association satisfied all ongoing monitoring requirements, on the coversheet of all subrecipient contracts in place during the year, a box indicating that the third party was not a subrecipient was incorrectly checked. This error by default incorrectly communicated to their subrecipients that they were contractors. Cause Washington Association of Sheriffs & Police Chiefs’ internal controls related to the review of subrecipient contracts were not functioning properly causing the pervasive error to be overlooked. Effect or potential effect Subrecipients were not clearly communicated their roles. Questioned costs N/A Repeat audit finding No Recommendation We recommend that Washington Association of Sheriffs & Police Chiefs ensure there is a proper understanding of the nature of a subrecipient vs a contractor, and that they ensure that this determination is being reviewed, and clearly communicated in underlying agreements, as part of their internal control processes Views of responsible officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report
Show full finding ▾Hide full finding ▴Significant deficiency in internal controls over subrecipient monitoring. • Program Title: Substance Abuse Block Grants • Assistance Listing Number: 93.959 • Federal award identification number: B08TI085843 • Federal Agency: Department of Health and Human Services • Pass-through Entity: Washington State Health Care Authority 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 section 2 CFR 200.332 requires that a pass-through entity must ensure that every subaward is clearly identified to the subrecipient as a subaward. Condition/Context Washington Association of Sheriffs & Police Chiefs (the Association) passes substantially all federal funding through to subrecipients. During testing it was identified that, although the Association satisfied all ongoing monitoring requirements, on the coversheet of all subrecipient contracts in place during the year, a box indicating that the third party was not a subrecipient was incorrectly checked. This error by default incorrectly communicated to their subrecipients that they were contractors. Cause Washington Association of Sheriffs & Police Chiefs’ internal controls related to the review of subrecipient contracts were not functioning properly causing the pervasive error to be overlooked. Effect or potential effect Subrecipients were not clearly communicated their roles. Questioned costs N/A Repeat audit finding No Recommendation We recommend that Washington Association of Sheriffs & Police Chiefs ensure there is a proper understanding of the nature of a subrecipient vs a contractor, and that they ensure that this determination is being reviewed, and clearly communicated in underlying agreements, as part of their internal control processes Views of responsible officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report
Finding Number 2024-001 Contact Person(s): Kim Goodman, Finance Director Corrective action planned: The Association acknowledges the audit findings and recognizes the importance of strengthing internal control processes to ensure staff understand the nature of a subrecipient vs a contractor, and that they ensure that this determination is being reviewed, and clearly communicated in underlying agreements, as part of their internal control processes. The following corrective actions have been taken: • All 23-25 AJA Grantees will be provided agreements with the correct designation of "sub recipient." • All 25-27 AJA and MHFR Grantees will have the designation of "sub recipient." Anticipated completion date: Completed June 30, 2025
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
GSA_MIGRATION
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GSA_MIGRATION
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