EIN: 911099134
UEI: F56HLRACHSH3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 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 March 27, 2025 (514 days ago).
What is a management decision? →• For one check for rental assistance tested, #2425, the amount of assistance per the rent calculation worksheet should have been the tenant's full rent of $1.407 plus $15 for a utility allowance, however $1,410 was paid. • For one check for rental assistance tested, #2892, the payment for rental assistance per the rent calculation worksheet should have been $1,295, but $1,245 was paid. Questioned costs: None Context: There were 2 exceptions out of 40 transaction tested. Cause: The check amount was possibly mistyped and the internal controls in place did not detect the error. Effect: Incorrect amounts could be charged to a federal program. Repeat finding: No Recommendation: We recommend that additional policies and procedures are implemented to ensure cash disbursements to program participants are for the correct amount. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2023 – 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grants Program Assistance Listing Number: 14.231 Federal Award Identification Number and Year: None provided Pass-Through Agency: King County Regional Homeless Authority Pass-Through Number(s): KC #DA2590 Award Period: January 1, 2023 through December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: • For one check for rental assistance tested, #2425, the amount of assistance per the rent calculation worksheet should have been the tenant's full rent of $1.407 plus $15 for a utility allowance, however $1,410 was paid. • For one check for rental assistance tested, #2892, the payment for rental assistance per the rent calculation worksheet should have been $1,295, but $1,245 was paid. Questioned costs: None Context: There were 2 exceptions out of 40 transaction tested. Cause: The check amount was possibly mistyped and the internal controls in place did not detect the error. Effect: Incorrect amounts could be charged to a federal program. Repeat finding: No Recommendation: We recommend that additional policies and procedures are implemented to ensure cash disbursements to program participants are for the correct amount. Views of responsible officials: There is no disagreement with the audit finding.
We will have another person confirm that there is no error in amount awarded in assistance.
Time and effort certifications, such as timesheets were not prepared by employees charged to the federal program. Questioned costs: None Context: 12 payrolls were tested out of a total of 96 did not have time and effort certifications prepared. Cause: The organization’s policies does not require time and effort certifications for salaried employees. Effect: The organization’s timekeeping records are not in compliance with the Uniform Guidance’s policies for payroll charged to federal programs. Repeat finding: No Recommendation: We recommend that policies and procedures are implemented to ensure that the organization is in compliance with the Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2023 – 004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grants Program Assistance Listing Number: 14.231 Federal Award Identification Number and Year: None provided Pass-Through Agency: King County Regional Homeless Authority Pass-Through Number(s): KC #DA2590 Award Period: January 1, 2023 through December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition, records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or a Federal award and non-Federal award. Further, budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards. Condition: Time and effort certifications, such as timesheets were not prepared by employees charged to the federal program. Questioned costs: None Context: 12 payrolls were tested out of a total of 96 did not have time and effort certifications prepared. Cause: The organization’s policies does not require time and effort certifications for salaried employees. Effect: The organization’s timekeeping records are not in compliance with the Uniform Guidance’s policies for payroll charged to federal programs. Repeat finding: No Recommendation: We recommend that policies and procedures are implemented to ensure that the organization is in compliance with the Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
We will work to ensure that we have policies and procedures to ensure our compliance with Uniform Guidance requirements.
FAC accepted this audit on July 11, 2024 — management decision was due January 11, 2025.
One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner 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 (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition: One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility.
FAC accepted this audit on June 15, 2023 — management decision was due December 15, 2023.
? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Housing and Urban Development 2022-001 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has hired additional staff in the Compliance Department for internal audits of files. Certification status is checked on a weekly basis for all funding program. Training of compliance requirements takes place during the onboarding process for all employees. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: January 1st, 2023
? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: March 1st, 2023
? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Housing and Urban Development 2022-003 CoC Continuum of Care ? Assistance Listing No. 14.267 Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a process where the Business Affairs Manager will verify and document that all subrecipients are not suspended or debarred by reviewing them in SAM.gov Name(s) of the contact person(s) responsible for corrective action: Courtney Smith Planned completion date for corrective action plan: January 27th, 2023
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