EIN: 911042546
UEI: FJ4UE1NKHHC5
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 11, 2021. 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 April 11, 2022 (1594 days ago).
What is a management decision? →During transactional testing, the following was noted: ?One MOU Contract was not signed by the Executive Director ?One journal entry did not contain documentation of being properly reviewed and approved as an allowable cost/activity by an appropriate official [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: The above-mentioned findings were caused by a lack of segregation of duties and not adhering to the internal control policies as approved by the Organization, lack of oversight, and accountability for accounting records. Effect: By not reviewing and approving journal entries, incorrect or fraudulent entries could be posted. By not approving agreements, the Organization could be paying more than intended for services. Questioned Costs: Not applicable Repeat Finding: Yes, 2019-003, 2018-002 and 2018-004. Recommendation: We recommend all journal entries to be printed to be reviewed and approved before posting. In addition, we recommend implementing procedures that all agreements obtain the proper approvals prior to being executed. View of Responsible Officials: 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: CFDA #s: 93.044, 93.045, and 93.053 U.S. Department of Health and Human Services Passed through: Aging and Long-Term Care of Eastern Washington Special Programs for the Aging - Title III, Part C - Nutrition Services/COVID-19 - Special Programs for the Aging - Title III, Part C - Nutrition Services/Special Programs for the Aging - Title III, Part B - Grants for Supportive Service and Senior Centers/Nutrition Services Incentive Programs Award Numbers: 19-22:41,61,64:65(7)/NSIP Award Periods: 1/1/2020 ? 12/31/2020 Criteria: 2 CFR ?200.403, Factors affecting allowability of costs - Except where otherwise authorized by statute, cost must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under the principles in 2 CFR part 200, subpart E. 2. Conform to any limitations or exclusions set forth in 2 CFR part 200, subpart E or in the Federal award as to types or amount of cost items. 3. Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity. 4. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. 5. Be determined in accordance with generally accepted accounting principles (GAAP), except, for State and local governments and Indian Organization only, as otherwise provided for in 2 CFR part 200. 6. Not be included as a cost or used to meet cost-sharing or matching requirements of any other federally financed program in either the current or a prior period. 7. Be adequately documented. Context: Of the 6,168 program transactions, we selected 60 samples for transactional testing. Condition: During transactional testing, the following was noted: ?One MOU Contract was not signed by the Executive Director ?One journal entry did not contain documentation of being properly reviewed and approved as an allowable cost/activity by an appropriate official [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: The above-mentioned findings were caused by a lack of segregation of duties and not adhering to the internal control policies as approved by the Organization, lack of oversight, and accountability for accounting records. Effect: By not reviewing and approving journal entries, incorrect or fraudulent entries could be posted. By not approving agreements, the Organization could be paying more than intended for services. Questioned Costs: Not applicable Repeat Finding: Yes, 2019-003, 2018-002 and 2018-004. Recommendation: We recommend all journal entries to be printed to be reviewed and approved before posting. In addition, we recommend implementing procedures that all agreements obtain the proper approvals prior to being executed. View of Responsible Officials: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Person responsible for corrective action plan: Jeff Edwards, Executive Director Greater Spokane County Meals on Wheels 12101 E. Sprague Ave. Spokane Valley, WA 99206 509-924-6976 Solution: The executive director will sign all contractual agreements and/or Memorandums of Understanding (MOUs). The finance department will verify the signature before that vendor is established in the accounts payable system. The Finance manager will approve all manual journal entries. That approval will be documented with initials and date of the approval. Implementation date: September 30, 2021
2019-003
FAC accepted this audit on September 8, 2020 — management decision was due March 8, 2021.
During transactional testing, the following was noted: ? 14 journal entries were not properly reviewed and approved as an allowable cost/activity by an appropriate official. ? 1 timesheet was missing the Supervisor line of approval, and the Supervisor did not approve the timesheet. ? 5 timesheets were missing Supervisor approval. ? 1 employee did not submit a timesheet. Salaried employees are not required to submit timesheets, however, the other salaried employees in the sample submitted a timesheet. There is also lack of Board approval for the 1 employee (Executive Director) to not submit a timesheet. ? 2 Personnel Action Forms were not signed by the Supervisor. MOW upa [ X ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness Cause: The above-mentioned findings were caused by a lack of segregation of duties and not adhering to the internal control policies as approved by the Organization, lack of oversight, and accountability for accounting records. Effect: By not reviewing and approving journal entries, incorrect or fraudulent entries could be posted. By not documenting and approving pay rate, the Organization could be paying employee improper amount. By not approving timesheets, the Organization could be paying employees the improper amount for hours worked. Failure to properly maintain records for payroll expenditures could cause the funding agency to reject future fund requests. Questioned Costs: Not applicable Repeat Finding: Yes, 2018-002 and 2018-004. Recommendation: We recommend all journal entries to be printed to be reviewed and approved before posting. In addition, we recommend instilling procedures that include a control sheet being completed and maintained in each employee file that shows what is required to be in each file and following internal control policies of the Organization. View of Responsible Officials: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Program Information: CFDA #s: 93.044, 93.045, and 93.053 U.S. Department of Health and Human Services Passed through: Aging and Long-Term Care of Eastern Washington Special Programs for the Aging - Title III, Part C - Nutrition Services/Special Programs for the Aging - Title III, Part B - Grants for Supportive Service and Senior Centers/Nutrition Services Incentive Programs Award Numbers: 19-22:41,61,64:65(2)/NSIP Award Periods: 1/1/2019 ? 12/31/2019 Criteria: 2 CFR ?200.403, Factors affecting allowability of costs - Except where otherwise authorized by statute, cost must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under the principles in 2 CFR part 200, subpart E. 2. Conform to any limitations or exclusions set forth in 2 CFR part 200, subpart E or in the Federal award as to types or amount of cost items. 3. Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity. 4. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. 5. Be determined in accordance with generally accepted accounting principles (GAAP), except, for State and local governments and Indian Organization only, as otherwise provided for in 2 CFR part 200. 6. Not be included as a cost or used to meet cost-sharing or matching requirements of any other federally financed program in either the current or a prior period. 7. Be adequately documented. Context: Of the 4,650 program transactions, we selected 60 samples for transactional testing. Condition: During transactional testing, the following was noted: ? 14 journal entries were not properly reviewed and approved as an allowable cost/activity by an appropriate official. ? 1 timesheet was missing the Supervisor line of approval, and the Supervisor did not approve the timesheet. ? 5 timesheets were missing Supervisor approval. ? 1 employee did not submit a timesheet. Salaried employees are not required to submit timesheets, however, the other salaried employees in the sample submitted a timesheet. There is also lack of Board approval for the 1 employee (Executive Director) to not submit a timesheet. ? 2 Personnel Action Forms were not signed by the Supervisor. MOW upa [ X ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness Cause: The above-mentioned findings were caused by a lack of segregation of duties and not adhering to the internal control policies as approved by the Organization, lack of oversight, and accountability for accounting records. Effect: By not reviewing and approving journal entries, incorrect or fraudulent entries could be posted. By not documenting and approving pay rate, the Organization could be paying employee improper amount. By not approving timesheets, the Organization could be paying employees the improper amount for hours worked. Failure to properly maintain records for payroll expenditures could cause the funding agency to reject future fund requests. Questioned Costs: Not applicable Repeat Finding: Yes, 2018-002 and 2018-004. Recommendation: We recommend all journal entries to be printed to be reviewed and approved before posting. In addition, we recommend instilling procedures that include a control sheet being completed and maintained in each employee file that shows what is required to be in each file and following internal control policies of the Organization. View of Responsible Officials: See Corrective Action Plan
Person responsible for corrective action plan: Jeff Edwards, Executive Director Greater Spokane County Meals on Wheels 12101 E. Sprague Ave. Spokane Valley, WA 99206 509-924-6976 Solution: Each journal entry that is manually created will be documented, approved by either the Executive Director or the Business & Finance Director and this signed document will be filed by month. This does not include journal entries automatically created by the Quickbooks software as a result of a transaction. Each timesheet will be approved and signed by the employee?s Supervisor or a Director if the supervisor is unavailable. Solution already implemented.
2018-002, 2018-004
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
GSA_MIGRATION
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2017-002
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2017-005
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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