EIN: 930797194
UEI: TVEHN5JNJJL3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2025. 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 25, 2025, which was (329 days ago).
What is a management decision? →Type: Significant deficiency in internal control over compliance and an instance of noncompliance with respect to procurement requirements. Federal program: AL# 21.027, Coronavirus State and Local Fiscal Recovery Funds. Criteria: The Organization is obligated to comply with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 C.F.R. Part 200, of which paragraph 200.324(d) states that the cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used. Questioned costs: $9,684; calculated as vendor’s profit based on 20% of the actual construction cost of $48,420 per vendor invoices. Condition: The Organization entered into a cost plus a percentage of cost contract with a vendor for restoration services related to its Bend, Oregon location. Effect: The Organization was out of compliance with 2 C.F.R. § 200.324(d). Cause: The contract was signed on April 7, 2023. The contract does not directly stipulate that the Organization would be billed under a cost plus a percentage of cost method, however, per the progress billing invoices, it is clear that the Organization was billed at cost plus 20 percent. The Organization did not have sufficient internal controls in place to identify that the contract was billed under a cost plus a percentage of cost method. The total fee estimates were agreed to before commencement of the project and were not modified from the actual amount billed. Additionally, the contract does state any changes to the price of the contract are subject to written, signed change orders for pre-approval by the Organization. Prevalence: This is an internal control design deficiency and an instance of immaterial noncompliance resulting in questioned costs of $9,684. Repeat finding: No. Auditor’s recommendation: Modify internal control policies to disallow entering into any contract that will be paid with federal award funds billed as a cost plus a percentage of cost method and implement a policy to review applicable invoices in enough detail to identify if, in fact, not being billed under such an arrangement.
Management acknowledges the auditor’s finding and agrees with the recommendation. The Organization has developed a Corrective Action Plan to ensure compliance with procurement regulations and strengthen internal controls. This plan outlines specific steps to prevent future occurrences and maintain adherence to federal requirements. The Finance Committee has thoroughly reviewed this finding, and the Board of Directors has subsequently approved the audit, the Organization’s response, and the Corrective Action Plan. Regarding the finding, the Organization paid the amount agreed upon during contract negotiations. The issue identified pertains to the billing methodology rather than the appropriateness of the cost itself. The cost-plus method is a common practice in our geographical area, and the overall project cost was determined to be fair and consistent with industry standards. Moving forward, the Organization is implementing additional internal review procedures to ensure compliance with all federal procurement requirements.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2020. 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 30, 2020, which was (2150 days ago).
What is a management decision? →2019-001 Charging of Budgeted Costs Type: Significant deficiency in internal control over compliance of allowable costs/cost principles. Federal program: Crime Victim Assistance ? CFDA 16.575. Federal Awarding Agency: U.S. Department of Justice. Criteria: Per Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart E. Cost Principles ? 200.403, costs must meet certain general criteria in order to be allowable under Federal awards, including that they not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period and be adequately documented. Questioned costs: None. Condition: During our testing of general disbursements it was identified that certain categories of expenses were charged to the program based on pre-approved budgeted amounts and not based on actual individual expenditures made. As a result, we were unable to verify the exact amount of direct expenses charged to the program for those specific items to underlying supporting documentation. Additionally, Saving Grace did not have a procedure in place for reconciling the pre-approved budgeted costs charged to the program to the actual costs incurred in the same period. This would verify that (1) sufficient actual expenditures were made to support the charged expenditures and (2) that the same actual expenditures made did not inadvertently get charged to multiple federally-financed programs. Saving Grace did in fact have sufficient actual costs incurred and did not charge the same actual costs to multiple federally-financed programs. Cause: Saving Grace charged certain pre-approved budgeted amounts to the program but adequate internal controls were not in place to verify the charged amounts represent actual expenditures and don?t inadvertently get charged to multiple federally-financed programs. Effect of conditions: Based on the existing internal controls in place, unallowable costs could be charged to the program and go undetected by Saving Grace. Prevalence: Internal control design deficiency. Repeat finding: No. Context: In a sample of 59 general disbursements reviewed, which the auditor considers to be statistically valid, 19 instances were identified in which the above stated condition was present. The total amount charged to the program of the 19 instances reviewed was $15,382. The total amount charged to the program for the period under audit in which the above stated condition was present was $17,883. Auditor?s recommendation: Saving Grace should establish and implement an internal control procedure to reconcile pre-approved budgeted costs to be charged to federal programs to the actual costs incurred for the same period by expense category. This reconciliation and review should be performed to verify that (1) sufficient actual costs were incurred to charge to the program at or above the pre- approved budgeted amount and (2) actual costs incurred were not inadvertently charged to multiple federally-sourced programs. Saving Grace?s response: Management agrees with the above finding and recommendation. See attached corrective action plan prepared by management.
Corrective Action Plan in response to the 2018-19 fiscal year audit 2019-001 Charging Budgeted Costs Responsible Persons: ? Rebecca Swearingen, Business Manager and ? Cassi MacQueen, Executive Director Corrective Action Plan: ? Saving Grace's Internal Controls were amended to include quarter-end reconciliation procedures. Draft changes are as follows: o Grants Allocation section: ? Grants with budgets based on allocated costs will be reconciled to actuals at the end each quarter, regardless of granter requirements. o Grants Management section: ? The Business Manager is responsible for reconciliation after quarter-end, with the Executive Director reviewing upon completion. ? In addition to changes made to Saving Grace's Internal Controls, reconciliation has been performed on grants affected by the change in controls. Progress: ? Such amendments have been drafted and went to the Saving Grace Finance Committee for review. ? Input was incorporated, the amended sections also went to Jones and Roth for review. ? Changes were finalized and the updated Internal Controls were adopted at the March 18, 2020, Board of Directors meeting. ? Reconciliation was performed on applicable grant transactions retroactively to the beginning of this fiscal year and will continue as needed moving forward. Anticipated Completion Date: ? The process was completed on March 18, 2020.
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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