EIN: 911497667
UEI: W1R2TL4LMVY7
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 7, 2022. 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 June 7, 2023 (1174 days ago).
What is a management decision? →Procurement procedures were not followed in accordance with the Agency?s policy. Questioned costs: None Context: 5 out of 40 procurement transactions tested were not in compliance. Cause: The Agency did not follow its procurement policy. Effect: The Agency is out of compliance with its procurement policy. Repeat Finding: N/A Recommendation: We recommend the Agency's procurement policy is updated to reflect the current federal guidelines and that policies and procedures are implemented to ensure that the history of the procurement, including the rationale for the method of procurement, selection of contract type, basis for contractor selection, and the basis for the contract price is documented as applicable (2 CFR section 200.318(i) and 48 CFR Part 44 and section 52.244-2). 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: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: WA0000U0T042006 05/25/2021 Pass-Through Agency: Snohomish County Human Services Pass-Through Number(s): HCS-21-50-2030-077, HCS-21-50-2032-077 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: For grants and cooperative agreements, the procurement method used must be appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320 or the entities policies, whichever is more restrictive. Condition: Procurement procedures were not followed in accordance with the Agency?s policy. Questioned costs: None Context: 5 out of 40 procurement transactions tested were not in compliance. Cause: The Agency did not follow its procurement policy. Effect: The Agency is out of compliance with its procurement policy. Repeat Finding: N/A Recommendation: We recommend the Agency's procurement policy is updated to reflect the current federal guidelines and that policies and procedures are implemented to ensure that the history of the procurement, including the rationale for the method of procurement, selection of contract type, basis for contractor selection, and the basis for the contract price is documented as applicable (2 CFR section 200.318(i) and 48 CFR Part 44 and section 52.244-2). Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Housing & Urban Development Cocoon House respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing & Urban Development 2022-001 Continuum of Care ? Assistance Listing No. 14.267 Recommendation: We recommend the Agency's procurement policy is updated to reflect the current federal guidelines and that policies and procedures are implemented to ensure that the history of the procurement, including the rationale for the method of procurement, selection of contract type, basis for contractor selection, and the basis for the contract price is documented as applicable (2 CFR section 200.318(i) and 48 CFR Part 44 and section 52.244-2). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency?s procurement policy will be updated to reflect the current federal guidelines and procedures will be implemented to ensure that the history of the procurement, including the rationale for the method of procurement, selection of contract type, basis for contractor selection and the basis for the contract prices is documented as applicable (2 CFR section 200.318(i) and 48 CFR Part 44 and section 52.244-2). Name(s) of the contact person(s) responsible for corrective action: Chris Willis, CFO Planned completion date for corrective action plan: 12/12/2022
Procedures for verifying that an entity with which the Agency entered into covered transaction was not debarred, suspended, or otherwise excluded was not maintained for three out of three transactions tested. Questioned costs: None Context: 3 out of 3 covered transactions tested were not in compliance. Cause: Procedures were followed but not documented. Effect: Appropriate documentation was not maintained as required. Repeat Finding: N/A Recommendation: We recommend that policies and procedures are implemented that appropriate documentation is maintained when entering into transaction with covered entities as defined by 2 CFR section 180.220. 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: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: WA0000U0T042006 05/25/2021 Pass-Through Agency: Snohomish County Human Services Pass-Through Number(s): HCS-21-50-2039-077, HCS-21-50-2030-077, HCS-21-50-2032-077 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Procedures for verifying that an entity with which an organization plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded must be documented. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6). Condition: Procedures for verifying that an entity with which the Agency entered into covered transaction was not debarred, suspended, or otherwise excluded was not maintained for three out of three transactions tested. Questioned costs: None Context: 3 out of 3 covered transactions tested were not in compliance. Cause: Procedures were followed but not documented. Effect: Appropriate documentation was not maintained as required. Repeat Finding: N/A Recommendation: We recommend that policies and procedures are implemented that appropriate documentation is maintained when entering into transaction with covered entities as defined by 2 CFR section 180.220. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Housing & Urban Development 2022-002 Continuum of Care ? Assistance Listing No. 14.267 Recommendation: We recommend that polices and procedures are implemented and that appropriate documentation is maintained when entering into transactions with covered entities as defined by 2 CFR section 180.220.Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency?s procurement policy will be updated to reflect the current federal guidelines under 2 CFR section 180.220 and 48 CFR 52.209-6 and procedures will be implmented to ensure that all covered transactions over $25,000 do not include venders that have been debarred, suspended, or proposed for debarment. Name(s) of the contact person(s) responsible for corrective action: Chris Willis, CFO Planned completion date for corrective action plan: 12/12/2022
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