EIN: 911117250
UEI: G2ZSKK92WB11
Audited by: CliftonLarsonAllen LLP
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 March 27, 2026. 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 September 27, 2026 (17 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2026 — management decision was due September 27, 2026.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Documentation could not be located for one procurement. Questioned costs: None. Context: Documentation for 1 of 3 items was not located. Cause: A former director was believed to have performed the work but during review of that procurement the documentation was not located. Effect: An unapproved vendor may be used. Repeat finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the procurements, including review of all procurements by a second person to ensure proper procedures were followed and documentation of those procedures is maintained. Views of responsible officials: See corrective action plan.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Adoption Opportunities CFDA Number: 93.652 Award Period: September 30, 2021 to September 29, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization is required to follow procurement procedures under 2 CFR 200. Condition: Documentation could not be located for one procurement. Questioned costs: None. Context: Documentation for 1 of 3 items was not located. Cause: A former director was believed to have performed the work but during review of that procurement the documentation was not located. Effect: An unapproved vendor may be used. Repeat finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the procurements, including review of all procurements by a second person to ensure proper procedures were followed and documentation of those procedures is maintained. Views of responsible officials: See corrective action plan.
Compliance with Federal Requirements Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the procurements, including review of all procurements by a second person to ensure proper procedures were followed and documentation of those procedures is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding. In response to the finding, we plan to review all old and new vendors incurring $25,000 or more of costs per year to make sure they have undergone the required suspension and debarment check. Name of the contact person responsible for corrective action: Anna Marshall, Executive Director Planned completion date for corrective action plan: September 2022
FAC accepted this audit on March 2, 2022 — management decision was due September 2, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
Management was unable to provide appropriate support for some of the direct costs charged to the grant, although the costs were allowable. Some unallowable direct costs were charged to the grant, however, the amounts were not material ($345). Questioned Costs: N/A Context: We tested a sample of 60 transactions billed to the program totaling $38,766 from a population of $1,044,720. Sample was a statistically valid sample. Effect: The Organization could not demonstrate that it had sufficient controls in place to prevent unallowable costs from being billed to the major program. Repeat Finding: This is a repeat of a finding in the immediate prior year. Prior year finding was 2018-002. Cause: The internal control system failed to prevent and detect errors caused by the accountant. Recommendation: We recommend the Organization design controls to ensure an adequate review process in place to review invoices and grant billings are accurate. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding Identification Number: 2019-001 Identification of Federal Program Federal Agency: United States Department of Health and Human Services Federal Program Title: Adoption Opportunities CFDA Number: 93.652 Passed-Through Agency: Adoption Exchange Association Pass-Through Number: 90CQ0003 Award Period: September 30, 2017 to September 29, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires that recipients of federal funds establish internal controls over compliance to ensure that funds are spent in accordance with the requirements of the federal program. Condition: Management was unable to provide appropriate support for some of the direct costs charged to the grant, although the costs were allowable. Some unallowable direct costs were charged to the grant, however, the amounts were not material ($345). Questioned Costs: N/A Context: We tested a sample of 60 transactions billed to the program totaling $38,766 from a population of $1,044,720. Sample was a statistically valid sample. Effect: The Organization could not demonstrate that it had sufficient controls in place to prevent unallowable costs from being billed to the major program. Repeat Finding: This is a repeat of a finding in the immediate prior year. Prior year finding was 2018-002. Cause: The internal control system failed to prevent and detect errors caused by the accountant. Recommendation: We recommend the Organization design controls to ensure an adequate review process in place to review invoices and grant billings are accurate. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with the finding. See corrective action plan.
CORRECTIVE ACTION PLAN For the Year Ended June 30, 2019 Northwest Resource Associates respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of the independent public accounting firm: CliftonLarsonAllen, LLP 1325 Fourth Avenue Suite 1705 Seattle, WA 98101-2528 Audit period: For the year ended June 30, 2019 Our response to the findings from the schedule of findings and questioned costs is as follows: FINDINGS ? Federal Awards Significant Deficiency in Internal Control over Compliance 2019-001 Recommendation: We recommend the Organization design controls to ensure an adequate review process in place to review invoices and grant billings are accurate. Corrective Action Planned: The deficiency was due to accountant error. The unallowable direct costs (which totaled $76.88, or 0.2% of the sampled costs) were caught during the routine monthly costs review that is part of our internal control procedure.However when notified to correct the error, the accountant on staff at the time failed to do so. We have since replaced that staff member by a new accountant that has the skills and experience we need to maintain our internal controls as they were intended to work. Our new accountant has been with us since the start of FY 2020 and has been very diligent about collecting appropriate support for all costs. We do not expect any findings on the next audit.
2018-002
FAC accepted this audit on July 9, 2019 — management decision was due January 9, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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