EIN: 911427991
UEI: YFKWFGGB2FF1
Audited by: Lindley & Associates LLC CPAS
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 5, 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 5, 2026 (5 days from today).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
FAC accepted this audit on February 6, 2024 — management decision was due August 6, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
FAC accepted this audit on November 21, 2021 — management decision was due May 21, 2022.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on February 7, 2020 — management decision was due August 7, 2020.
Child Care Aware of Washington provided inaccurate federal award amounts to subrecipients. Questioned Costs: The pass-through amount communicated to subrecipients was understated by $5,829,695. Effect: The subrecipients were misinformed as to the amounts for which federal compliance requirements were to be adhered. Cause: Management communicated the pass-through amounts to subrecipients based on a split of federal and non-federal amounts provided by the funder after the contract was signed and implemented. This communication differed from what was presented in the grant award. Recommendation: We recommend that Child Care Aware of Washington inform subrecipients of the amounts that are federal and non-federal based on the amounts outlined in the final grant award. Views of a Responsible Official: Management concurs with the finding and recommendation as reflected in the corrective action plan.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services CFDA No. 93.575 Criteria: Pass-through entities must properly identify Federal award information and compliance requirements to the subrecipient. Condition: Child Care Aware of Washington provided inaccurate federal award amounts to subrecipients. Questioned Costs: The pass-through amount communicated to subrecipients was understated by $5,829,695. Effect: The subrecipients were misinformed as to the amounts for which federal compliance requirements were to be adhered. Cause: Management communicated the pass-through amounts to subrecipients based on a split of federal and non-federal amounts provided by the funder after the contract was signed and implemented. This communication differed from what was presented in the grant award. Recommendation: We recommend that Child Care Aware of Washington inform subrecipients of the amounts that are federal and non-federal based on the amounts outlined in the final grant award. Views of a Responsible Official: Management concurs with the finding and recommendation as reflected in the corrective action plan.
CCA of WA typically receives the Federal and State split for its core contract by activity from the DCYF after the contract with CCA of WA is signed and executed. CCA of WA has implemented a change in practice that involves checking that the total funding allocations contained in all subsequent communications from the funder match the original core contract allocations between federal and state funding. Then reconciling those amounts by funding source when developing and finalizing its regional subcontracts. To facilitate error reduction further, CCA of WA will invest in a contracts management system to better track all aspects of the contracting processes and relationships.
Child Care Aware of Washington has drafted, but not yet adopted a procurement policy that meets the requirements of the Uniform Guidance and has not established procedures to ensure that contractors hired are not suspended or debarred or otherwise excluded from participating in federally funded programs. Questioned Costs: No reportable questioned costs. Effect: The lack of a procurement policy that meets the requirements of the Uniform Guidance, including procedures to ensure that contractors are not suspended or debarred, could lead to inappropriate purchasing decisions and potentially disallowed costs. Cause: Management did not fully understand the procurement requirements of the Uniform Guidance. Recommendation: We recommend that Child Care Aware of Washington adopt and maintain procurement policies that comply with procurement standards set out at 2 CFR sections 200.318 through 200.326, including procedures to ensure that contractors hired are not suspended or debarred or otherwise excluded from participating in federally funded programs. Views of a Responsible Official: Management concurs with the finding and recommendation as reflected in the corrective action plan.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services CFDA No. 93.575 Criteria: Award recipients must adopt and maintain procurement policies that comply with procurement standards set out at 2 CFR sections 200.318 through 200.326. In addition, they must have procedures in place to ensure that contractors hired are not suspended or debarred or otherwise excluded from participating in federally funded programs. Condition: Child Care Aware of Washington has drafted, but not yet adopted a procurement policy that meets the requirements of the Uniform Guidance and has not established procedures to ensure that contractors hired are not suspended or debarred or otherwise excluded from participating in federally funded programs. Questioned Costs: No reportable questioned costs. Effect: The lack of a procurement policy that meets the requirements of the Uniform Guidance, including procedures to ensure that contractors are not suspended or debarred, could lead to inappropriate purchasing decisions and potentially disallowed costs. Cause: Management did not fully understand the procurement requirements of the Uniform Guidance. Recommendation: We recommend that Child Care Aware of Washington adopt and maintain procurement policies that comply with procurement standards set out at 2 CFR sections 200.318 through 200.326, including procedures to ensure that contractors hired are not suspended or debarred or otherwise excluded from participating in federally funded programs. Views of a Responsible Official: Management concurs with the finding and recommendation as reflected in the corrective action plan.
CCA of WA updated its draft policies and has submitted them for review, comment, and approval by its Board of Trustees. We expect to have appropriate policies in place by the end of February 2020.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
FAC accepted this audit on January 29, 2018 — management decision was due July 29, 2018.
FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
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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