EIN: 911250599
UEI: NHZ8JSWM95G1
Audited by: CliftonLarsonAllen LLP
Oversight agency: 17 [Department of Labor]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 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 10, 2026 (3 days from today).
What is a management decision? →During audit procedures, we noted that required reports were prepared by the Fiscal Director and reviewed and approved by the Program Director. During the year under audit, the review and approval of required reports was reassigned to the Staff Accountant. Questioned costs: None. Context: For three of the five reports tested, evidence of review and approval consisted solely of initials. The auditor was unable to confirm that the initials represented the staff accountant. Additionally, the staff accountant lacked knowledge of the program and grant requirements necessary to perform effective review and approval. Cause: Lack of independent review and approval of reports by a supervisory individual knowledgeable of the program and grant requirements. Effect: Lack of proper review and approval could result in incorrect information being submitted on required reports. Repeat Finding: Not a repeat finding. Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a subordinate of the individual preparing the reports. The review and approval should be formally documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Labor Federal Program Name: Workforce Investment Opportunity Act Cluster Assistance Listing Number: 17.258, 17.259, 17.278 Federal Award Identification Number and Year: 23A55AY000017 – 2023 24A55AY000071 – 2024 AA-34801-20-55-A-53 – 2022 7624-07-11 – 2024 Pass-Through Agency: State of Washington - Employment Security Department Pass-Through Number(s): K8001, K8385, K7497, K8488 Award Period: K8001 – April 01, 2023 – June 30, 2025 K8385 – July 01, 2024 – June 30, 2026 K7497 – April 01, 2022 – March 31, 2025 K8488 – July 01, 2024 – September 30, 2025Type of Finding: • Material Weakness in Internal Control over Compliance – Reporting Criteria or specific requirement: Management is responsible for developing and maintaining internal controls over reporting that include the independent review and approval of grant reports submitted to the granting agency. Condition: During audit procedures, we noted that required reports were prepared by the Fiscal Director and reviewed and approved by the Program Director. During the year under audit, the review and approval of required reports was reassigned to the Staff Accountant. Questioned costs: None. Context: For three of the five reports tested, evidence of review and approval consisted solely of initials. The auditor was unable to confirm that the initials represented the staff accountant. Additionally, the staff accountant lacked knowledge of the program and grant requirements necessary to perform effective review and approval. Cause: Lack of independent review and approval of reports by a supervisory individual knowledgeable of the program and grant requirements. Effect: Lack of proper review and approval could result in incorrect information being submitted on required reports. Repeat Finding: Not a repeat finding. Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a subordinate of the individual preparing the reports. The review and approval should be formally documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a subordinate of the individual preparing the reports. The review and approval should be formally documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Director has implemented a new process utilizing Adobe e-sign beginning with the current program year. All required reporting will be sent to the Programs Director through Adobe e-sign for her to review and initial. This process was started in September 2025 and the reviewed reports, along with audit trail reports, will be retained in the pdf format. Name(s) of the contact person(s) responsible for corrective action: DeAnn Bock Planned completion date for corrective action plan: Completed prior to audit – subscription purchased in September 2025. If the U.S. Department of Labor has questions regarding this plan, please call DeAnn Bock at 509-734-5944.
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on November 14, 2023 — management decision was due May 14, 2024.
FAC accepted this audit on November 1, 2022 — management decision was due May 1, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on November 5, 2020 — management decision was due May 5, 2021.
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
During our testing, we noted expenses were incorrectly allocated and charged to grants. Context: The Council allocates to each of the programs based on the subrecipient invoices received. A total of eight indirect cost allocations were tested. For one indirect cost selection tested, the OSO invoice received from the subrecipient was not included in the total direct charges, resulting in an incorrect allocation percentage used. Furthermore, it was noted that an incorrect allocation percentage was used to allocate grants as a result of rounding percentages when being put in the system for allocation. Cause: Internal controls over indirect cost allocations were not operating effectively. Effect: By not following the approved indirect cost methodology, expenses could be incorrectly charged to grants. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-002. Recommendation: We recommend management implement procedures to ensure that costs charged to the grant are in accordance with the Council's indirect cost methodology. Furthermore, we recommend that all subrecipient invoices are included in the indirect cost allocation calculation. Views of responsible officials: There is no disagreement with the audit finding
Show full finding ▾Hide full finding ▴2019 ? 001 Federal agency: U.S. Department of Labor Federal program: WIOA Cluster CFDA Number: 17. 258, 17.259, 17.278 Pass-Through Agency: Washington State Employment Security Pass-Through Number(s): K5754, K5919, K5931 Award Period: 4/1/2018-6/30/2020, 7/1/2018-6/30/2020 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Indirect Cost ? Other Matters Criteria: Indirect costs should be allocated to grants based on the approved methodology. Condition: During our testing, we noted expenses were incorrectly allocated and charged to grants. Context: The Council allocates to each of the programs based on the subrecipient invoices received. A total of eight indirect cost allocations were tested. For one indirect cost selection tested, the OSO invoice received from the subrecipient was not included in the total direct charges, resulting in an incorrect allocation percentage used. Furthermore, it was noted that an incorrect allocation percentage was used to allocate grants as a result of rounding percentages when being put in the system for allocation. Cause: Internal controls over indirect cost allocations were not operating effectively. Effect: By not following the approved indirect cost methodology, expenses could be incorrectly charged to grants. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-002. Recommendation: We recommend management implement procedures to ensure that costs charged to the grant are in accordance with the Council's indirect cost methodology. Furthermore, we recommend that all subrecipient invoices are included in the indirect cost allocation calculation. Views of responsible officials: There is no disagreement with the audit finding
The Benton-Franklin WDC (BFWDC) respectfully submits the following correction action plan for the year ended June 30, 2019. Audit period: July 1, 2018 - June 30, 2019 The findings from the schedule are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section III - Findings and Questioned Costs - Major Federal Programs 2019-001 - Internal Control over Compliance - Indirect Cost (Prior Year finding 2018-001) Recommendation: We recommend management implement procedures to ensure that costs charged to the grant are in accordance with the Organization's indirect cost methodology. Furthermore, we recommend that all sub-recipient invoices be included int he indirect cost allocation calculation. Views of responsible officials: There is no disagreement with the audit finding. Planned corrective action: The Benton-Franklin WDC has an indirect cost methodology for allocating indirect costs to the appropriate grant. Although the approved procedures were followed, two instances were identified where the process did no operate effectively. The BFWDC will implement the following improvements to the current process: 1. The BFWDC will revise its calculation worksheet to accommodate additional factors, such as the cost of the One Stop Operator. The invoice was inadvertently omitted from one calculation. Currently this amount is added manually. In the revised format, there will be a designated column for One Stop invoice. 2. The revised format will utilize the rounding function, to avoid inaccuracies in manual rounding of allocation percentages. 3. The BFWDC has included in its 2019/2020 budget, a line item for fiscal oversight either in the form of a part-time employee or a profession service contract. The purpose will be to review allocation entries, as well as other fiscal calculation to ensure accuracy. Planned Completion Date: January 31, 2020 Signature: Jan Warren, Fiscal Manager Date: 11/4/19 Signature: Tiffany Scott, Executive Director/ CEO Date:11/4/19
2018-002
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 22, 2018 — management decision was due August 22, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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