EIN: 910979968
UEI: UQ8NALL67Q95
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 2024. 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 25, 2024 (609 days ago).
What is a management decision? →Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Management Corrective Action Plan For the Year Ended December 31, 2023 Community Roots Housing US Department of Homeland Security auditee identification number: PMDC-PJ-10-WA-2018-010 Audit Firm: Clark Nuber PS Audit Period: Year ended December 31, 2023 Finding 2023-001 – Significant deficiency in internal controls over compliance related to special tests and provisions. Requirement: Per the requirements contained in 24 CFR Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Finding: Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Recommendation: CRH should implement the necessary internal controls to ensure annual inspections are performed and documented. Comments Community Roots Housing agrees with this finding and recommendation. Corrective Action Plan Community Roots Housing maintains detailed listings of annual inspection work orders, including unit numbers and when they were finished. This listing is prepared by the maintenance department. An additional control will be added to include secondary review and oversight by the Director of Property Management. This review will occur quarterly, starting in the with the second quarter of 2024, to ensure that all inspections are completed before the end of 2024, and annually thereafter. The Director of Maintenance and the Director of Property Management will be responsible for ensuring these tasks are carried out. Corrective Action Plan prepared by: Leslie Woodworth, Chief Financial Officer, 206-895-2030
FAC accepted this audit on June 15, 2022 — management decision was due December 15, 2022.
Finding 2021-001 Significant deficiency in internal controls and compliance finding related to suspension and debarment. Federal Agency: U.S. Department of Homeland Security Program Title: BRIC: Building Resilient Infrastructure and Communities Assistance Listing Number: 97.047 Award Numbers: PMDC-PJ-10-WA-2018-01 Project Period: April 30, 2020 - April 1, 2022 Criteria Per the requirements contained in 2 CFR 200.214 non-federal entities are required to ensure that federal awards are not paid to third parties that are suspended or debarred by the U.S. Government. Condition/Context for Evaluation The single procurement selected for testing lacked documentation supporting that the third party was not suspended or debarred by the U.S. Government. During the audit, the procurement was tested and verified that the related vendor was not suspended or debarred. Questioned Costs N/A Cause CRH did not have internal controls in place to ensure that third parties that were not suspended or debarred by the U.S. Government. Effect or Potential Effect Procurements may have been entered into with third parties that were suspended or debarred by the U.S. Government. Repeat Finding Not Applicable. Recommendation We recommend that CRH adopt a policy to ensure that transactions are only entered into with third parties that are not suspended or debarred by the U.S. Government. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant deficiency in internal controls and compliance finding related to suspension and debarment. Federal Agency: U.S. Department of Homeland Security Program Title: BRIC: Building Resilient Infrastructure and Communities Assistance Listing Number: 97.047 Award Numbers: PMDC-PJ-10-WA-2018-01 Project Period: April 30, 2020 - April 1, 2022 Criteria Per the requirements contained in 2 CFR 200.214 non-federal entities are required to ensure that federal awards are not paid to third parties that are suspended or debarred by the U.S. Government. Condition/Context for Evaluation The single procurement selected for testing lacked documentation supporting that the third party was not suspended or debarred by the U.S. Government. During the audit, the procurement was tested and verified that the related vendor was not suspended or debarred. Questioned Costs N/A Cause CRH did not have internal controls in place to ensure that third parties that were not suspended or debarred by the U.S. Government. Effect or Potential Effect Procurements may have been entered into with third parties that were suspended or debarred by the U.S. Government. Repeat Finding Not Applicable. Recommendation We recommend that CRH adopt a policy to ensure that transactions are only entered into with third parties that are not suspended or debarred by the U.S. Government. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying management corrective action plan.
Corrective Action Plan Community Roots Housing US Department of Homeland Security auditee identification number: PMDC-PJ-10-WA-2018-010 Audit Firm: Clark Nuber PS Audit Period: Year ended December 31, 2021 Finding 2021-001 ? Significant deficiency in internal controls and compliance finding related to suspension and debarment. Requirement: Per the requirements contained in 2 CFR 200.214 non-federal entities are required to ensure that federal awards are not paid to third parties that are suspended or debarred by the U.S. Government. Finding: The single procurement selected for testing lacked documentation supporting that the third party was not suspended or debarred by the U.S. Government. During the audit, the procurement was tested and verified that the related vendor was not suspended or debarred. Effect of Finding: Procurements may have been entered into with third parties that were suspended or debarred by the U.S. Government. Recommendation: CRH should adopt a policy to ensure that transactions are only entered into with third parties that are not suspended or debarred by the U.S. Government. Comments Community Roots Housing agrees with this finding and recommendation. Corrective Action Plan Community Roots Housing will add a new standard contract clause to certify that the contractor is not suspended, debarred, or otherwise excluded from procurement by the Federal government. After contract language is reviewed and approved by members of management, the standard contract clause requirement will also be added to the procurement policy. This will be done by June 30, 2022. Additionally, CRH will review existing and pending contracts for evidence of a certification by July 31, 2022, and if not present, will perform a search on http://www.sam.gov and retain the documentation. The Vice President of Finance, Leslie Woodworth, will be responsible for carrying out these tasks. COMMUNITY ROOTS HOUSING Corrective Action Plan prepared by: Leslie Woodworth, Vice President of Finance, 206-305-0628
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