FAC Explorer

Audit 24340

FY End
2022-06-30
Total Expended
$6.74M
Findings
2
Programs
18
Organization: Multnomah County School District No. 3 (OR)
Year: 2022 Accepted: 2022-12-29
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30485 2022-001 Significant Deficiency - B
606927 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.08M Yes 0
84.010 Title I Grants to Local Educational Agencies $951,484 Yes 0
84.027 Special Education_grants to States $935,097 Yes 1
84.425 Covid-19-Education Stabilization Fund $866,575 Yes 0
10.553 School Breakfast Program $280,371 Yes 0
84.367 Improving Teacher Quality State Grants $143,962 - 0
10.555 Covid-19-National School Lunch Program $138,608 Yes 0
84.196 Education for Homeless Children and Youth $86,572 - 0
10.559 Summer Food Service Program for Children $67,353 Yes 0
10.558 Child and Adult Care Food Program $60,746 - 0
84.365 English Language Acquisition State Grants $57,810 - 0
84.424 Student Support and Academic Enrichment Program $53,972 - 0
10.558 Covid-19-Child and Adult Care Food Program $17,487 - 0
10.582 Fresh Fruit and Vegetable Program $17,409 Yes 0
10.560 State Administrative Expenses for Child Nutrition $5,433 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $3,864 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
93.658 Foster Care_title IV-E $564 - 0

Contacts

Name Title Type
SGE5JJ2221M2 Sharie Lewis Auditee
5034082103 Tara Kamp Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1.BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes federal grant activity under programs of the federal government. 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.2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
SA-2022-1 ? SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM ? 84.027 Special Education SPECIFIC REQUIREMENT - OMB-87 requires that bi-annual certification be signed for all employees charged to the federal program. CONDITION: We noted that bi-annual certifications were not performed for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without bi-annual certifications performed the possibility exists that expenditures may be improperly charged to the federal program. CAUSE: Bi-annual certifications were not performed. RECOMMENDATION: We recommend the District perform the bi-annual certifications for the federal program. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certifications had been completed and provided to the Auditor. The Director of Student Services has implemented a bi-annual task to ensure yearly effort certifications are completed in a timely manner.
Finding 2022-001
SA-2022-1 ? SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM ? 84.027 Special Education SPECIFIC REQUIREMENT - OMB-87 requires that bi-annual certification be signed for all employees charged to the federal program. CONDITION: We noted that bi-annual certifications were not performed for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without bi-annual certifications performed the possibility exists that expenditures may be improperly charged to the federal program. CAUSE: Bi-annual certifications were not performed. RECOMMENDATION: We recommend the District perform the bi-annual certifications for the federal program. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certifications had been completed and provided to the Auditor. The Director of Student Services has implemented a bi-annual task to ensure yearly effort certifications are completed in a timely manner.