FAC Explorer

Audit 13775

FY End
2023-06-30
Total Expended
$7.75M
Findings
20
Programs
20
Organization: Oregon City School District No. 62 (OR)
Year: 2023 Accepted: 2024-01-25
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10171 2023-001 Significant Deficiency - L
10172 2023-001 Significant Deficiency - L
10173 2023-001 Significant Deficiency - L
10174 2023-001 Significant Deficiency - L
10175 2023-001 Significant Deficiency - L
10176 2023-002 Significant Deficiency - N
10177 2023-002 Significant Deficiency - N
10178 2023-002 Significant Deficiency - N
10179 2023-002 Significant Deficiency - N
10180 2023-002 Significant Deficiency - N
586613 2023-001 Significant Deficiency - L
586614 2023-001 Significant Deficiency - L
586615 2023-001 Significant Deficiency - L
586616 2023-001 Significant Deficiency - L
586617 2023-001 Significant Deficiency - L
586618 2023-002 Significant Deficiency - N
586619 2023-002 Significant Deficiency - N
586620 2023-002 Significant Deficiency - N
586621 2023-002 Significant Deficiency - N
586622 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Covid-19 $2.77M Yes 0
10.553 School Breakfast Program $254,504 Yes 2
84.287 Twenty-First Century Community Learning Centers $234,177 - 0
10.555 National School Lunch Program $211,750 Yes 2
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $152,325 - 0
93.276 Drug-Free Communities Support Program Grants $151,696 - 0
84.027 Special Education_grants to States $147,400 - 0
84.367 Improving Teacher Quality State Grants $141,405 - 0
10.555 National School Lunch Program Covid-19 $122,147 Yes 2
84.010 Title I Grants to Local Educational Agencies $96,423 - 0
84.048 Career and Technical Education -- Basic Grants to States $69,014 - 0
84.424 Student Support and Academic Enrichment Program $63,884 - 0
84.365 English Language Acquisition State Grants $15,184 - 0
93.575 Child Care and Development Block Grant Covid-19 $14,410 - 0
10.559 Summer Food Service Program for Children $12,557 Yes 2
32.009 Emergency Connectivity Fund Program Covid-19 $8,219 - 0
84.011 Migrant Education_state Grant Program $1,737 - 0
93.658 Foster Care_title IV-E $1,049 - 0
84.173 Special Education_preschool Grants $96 - 0
39.003 Donation of Federal Surplus Personal Property $11 - 0

Contacts

Name Title Type
JNJMGXY7AFR1 Jason Jensen Auditee
5037858000 Tara Kamp Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIUMS COSTY RATE The accompanying schedule of expenditures of federal awards includes the federal grant activity and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations, it is not intended to and does not present the net position, changes in net position, or cash flows of the entity.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIUMS COSTY RATE Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate.

Finding Details

Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-001
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
Finding 2023-002
FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.