FAC Explorer

Audit 22132

FY End
2022-06-30
Total Expended
$6.92M
Findings
2
Programs
13
Organization: Intermounain Esd (OR)
Year: 2022 Accepted: 2023-01-25
Auditor: Dickey and Tremper LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24832 2022-001 Significant Deficiency - N
601274 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $213,237 - 0
84.027 Special Education_grants to States $174,691 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $167,202 - 0
84.181 Special Education-Grants for Infants and Families $104,444 - 0
84.048 Career and Technical Education -- Basic Grants to States $63,088 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $51,500 - 0
84.365 English Language Acquisition State Grants $40,323 - 0
84.011 Migrant Education_state Grant Program $34,909 Yes 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $20,900 - 0
84.173 Special Education_preschool Grants $6,068 - 0
84.367 Improving Teacher Quality State Grants $5,477 - 0
93.556 Promoting Safe and Stable Families $2,011 - 0
84.425 Education Stabilization Fund $168 Yes 0

Contacts

Name Title Type
C1NCQAMHC7B7 Beth O'Hanlon Auditee
5419663103 Robert F. Tremper Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal award activity of the InterMountain ESD under programs of the federal government for theyear ended June 30, 2022. The information is presented on the modified accrual basis ofaccounting. The information in this Schedule is presented in accordance with the requirementsof Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of the InterMountain ESD, it is notintended to and does not present the financial position, changes in net assets, or cash flows ofInterMountain ESD. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
US DEPARTMENT Of EDUCATIONUS DEPARTMENT Of EDUCATION Education Stabilization Fund (ESF) Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA# 84.425D Significant Deficiency 2022-001 Condition and criteria: The District should have control processes in place to ensure that projects subject to prevailing wage requirements are performed under those requirements. There were two small projects that were subject to Federal prevailing wage requirements but did not get performed or documented for those requirements. Cause: The District?s controls are established to follow prevailing wage requirements for projects over $50,000, which is the State of Oregon requirement and was unaware that the Federal requirement was for projects over $2,000. Context and effect: The District has very few capital projects funded by grant dollars, but there were two HVAC projects for $48,966 and $38,840, which fell between the Federal and State guidelines. Materials were the main portion of the costs of the project and the difference between prevailing wage rates to actual rates are not expected to be material to IMESD or the program. Auditor?s recommendation: We recommend the District update their policies and procedures to identify Federal prevailing wage requirements at the lower threshold. Management response: Management agrees with the audit finding. Management has reviewed the federal compliance supplement for Assistance Listing 84.425 Education Stabilization Fund, in particular Section F Equipment/Real Property Management. Capital projects now go through a review process to ensure both state and federal procurement laws are followed. In addition, Management has updated procurement procedures to include review of compliance supplement for federal funded purchases.
Finding 2022-001
US DEPARTMENT Of EDUCATIONUS DEPARTMENT Of EDUCATION Education Stabilization Fund (ESF) Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA# 84.425D Significant Deficiency 2022-001 Condition and criteria: The District should have control processes in place to ensure that projects subject to prevailing wage requirements are performed under those requirements. There were two small projects that were subject to Federal prevailing wage requirements but did not get performed or documented for those requirements. Cause: The District?s controls are established to follow prevailing wage requirements for projects over $50,000, which is the State of Oregon requirement and was unaware that the Federal requirement was for projects over $2,000. Context and effect: The District has very few capital projects funded by grant dollars, but there were two HVAC projects for $48,966 and $38,840, which fell between the Federal and State guidelines. Materials were the main portion of the costs of the project and the difference between prevailing wage rates to actual rates are not expected to be material to IMESD or the program. Auditor?s recommendation: We recommend the District update their policies and procedures to identify Federal prevailing wage requirements at the lower threshold. Management response: Management agrees with the audit finding. Management has reviewed the federal compliance supplement for Assistance Listing 84.425 Education Stabilization Fund, in particular Section F Equipment/Real Property Management. Capital projects now go through a review process to ensure both state and federal procurement laws are followed. In addition, Management has updated procurement procedures to include review of compliance supplement for federal funded purchases.