FAC Explorer

Audit 21470

FY End
2022-01-31
Total Expended
$4.77M
Findings
8
Programs
4
Organization: Clackamas County Childrens Commission (OR)
Year: 2022 Accepted: 2022-10-11
Auditor: McDonald Jacobs

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24767 2022-001 Significant Deficiency Yes B
24768 2022-001 Significant Deficiency Yes B
24769 2022-002 - - F
24770 2022-002 - - F
601209 2022-001 Significant Deficiency Yes B
601210 2022-001 Significant Deficiency Yes B
601211 2022-002 - - F
601212 2022-002 - - F

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $176,760 - 0
10.558 Child and Adult Care Food Program $129,759 - 0
93.556 Promoting Safe and Stable Families $109,431 - 0
93.600 Head Start $89,803 Yes 2

Contacts

Name Title Type
V1CETLLGDUC6 Carlos Valles Auditee
5036754565 Karin Wandtke Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of Clackamas County Children's Commission under programs of the federal government for the year ended January 31, 2022. The information in this schedule is presented in accordance with the requirements of the 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 of Clackamas County Children's Commission, it is not intended to and does not present the financial position, changes in net assets or cash flows of Clackamas County Children's Commission. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Type: Federal Awards, Significant Deficiency CFDA 93.600 Agency: Department of Health and Human Services Criteria: There should be documented support and review of system allocations by an appropriate member of management other than the preparer prior to posting in the accounting system. Condition: There was inconsistent documentation of allocation rates for invoices charged to the grant. Allocations other than the rates determined by management were used on five out of forty nonpayroll expenses. There were fewer exceptions noted this year than in the prior year. Cause: The Organization?s control policies for review of allocation rates used were not consistently followed. Effect: Invoice allocations may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations.
Finding 2022-001
Type: Federal Awards, Significant Deficiency CFDA 93.600 Agency: Department of Health and Human Services Criteria: There should be documented support and review of system allocations by an appropriate member of management other than the preparer prior to posting in the accounting system. Condition: There was inconsistent documentation of allocation rates for invoices charged to the grant. Allocations other than the rates determined by management were used on five out of forty nonpayroll expenses. There were fewer exceptions noted this year than in the prior year. Cause: The Organization?s control policies for review of allocation rates used were not consistently followed. Effect: Invoice allocations may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations.
Finding 2022-002
Type: Federal Awards, Immaterial noncompliance CFDA. 93.600 Agency. Department of Health and Human Services Criteria: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition: The last inventory of assets was completed in the fiscal year ending January 31, 2020. Cause: There was a lapse in monitoring and performing this requirement. Effect: Inventory and property records may not match. Questioned Costs: None Recommendation: Inventory should be done at least every two years. A tracking and reminder system should be implemented to make sure this occurs. Management's Response: Clackamas County Children?s Commission (CCCC) agrees with the auditors? findings, and plan to complete an asset inventory.
Finding 2022-002
Type: Federal Awards, Immaterial noncompliance CFDA. 93.600 Agency. Department of Health and Human Services Criteria: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition: The last inventory of assets was completed in the fiscal year ending January 31, 2020. Cause: There was a lapse in monitoring and performing this requirement. Effect: Inventory and property records may not match. Questioned Costs: None Recommendation: Inventory should be done at least every two years. A tracking and reminder system should be implemented to make sure this occurs. Management's Response: Clackamas County Children?s Commission (CCCC) agrees with the auditors? findings, and plan to complete an asset inventory.
Finding 2022-001
Type: Federal Awards, Significant Deficiency CFDA 93.600 Agency: Department of Health and Human Services Criteria: There should be documented support and review of system allocations by an appropriate member of management other than the preparer prior to posting in the accounting system. Condition: There was inconsistent documentation of allocation rates for invoices charged to the grant. Allocations other than the rates determined by management were used on five out of forty nonpayroll expenses. There were fewer exceptions noted this year than in the prior year. Cause: The Organization?s control policies for review of allocation rates used were not consistently followed. Effect: Invoice allocations may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations.
Finding 2022-001
Type: Federal Awards, Significant Deficiency CFDA 93.600 Agency: Department of Health and Human Services Criteria: There should be documented support and review of system allocations by an appropriate member of management other than the preparer prior to posting in the accounting system. Condition: There was inconsistent documentation of allocation rates for invoices charged to the grant. Allocations other than the rates determined by management were used on five out of forty nonpayroll expenses. There were fewer exceptions noted this year than in the prior year. Cause: The Organization?s control policies for review of allocation rates used were not consistently followed. Effect: Invoice allocations may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations.
Finding 2022-002
Type: Federal Awards, Immaterial noncompliance CFDA. 93.600 Agency. Department of Health and Human Services Criteria: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition: The last inventory of assets was completed in the fiscal year ending January 31, 2020. Cause: There was a lapse in monitoring and performing this requirement. Effect: Inventory and property records may not match. Questioned Costs: None Recommendation: Inventory should be done at least every two years. A tracking and reminder system should be implemented to make sure this occurs. Management's Response: Clackamas County Children?s Commission (CCCC) agrees with the auditors? findings, and plan to complete an asset inventory.
Finding 2022-002
Type: Federal Awards, Immaterial noncompliance CFDA. 93.600 Agency. Department of Health and Human Services Criteria: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition: The last inventory of assets was completed in the fiscal year ending January 31, 2020. Cause: There was a lapse in monitoring and performing this requirement. Effect: Inventory and property records may not match. Questioned Costs: None Recommendation: Inventory should be done at least every two years. A tracking and reminder system should be implemented to make sure this occurs. Management's Response: Clackamas County Children?s Commission (CCCC) agrees with the auditors? findings, and plan to complete an asset inventory.