FAC Explorer

Audit 28062

FY End
2022-06-30
Total Expended
$1.10M
Findings
4
Programs
14
Organization: Wasco County School District No 29 (OR)
Year: 2022 Accepted: 2023-02-27
Auditor: Rto & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32074 2022-005 Material Weakness - F
32075 2022-006 Significant Deficiency - B
608516 2022-005 Material Weakness - F
608517 2022-006 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $444,948 Yes 2
10.555 National School Lunch Program $196,924 - 0
10.553 School Breakfast Program $114,154 - 0
84.010 Title I Grants to Local Educational Agencies $112,346 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $47,314 - 0
84.358 Rural Education $27,892 - 0
10.556 Special Milk Program for Children $19,789 - 0
10.559 Summer Food Service Program for Children $11,423 - 0
84.367 Improving Teacher Quality State Grants $11,099 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $2,335 - 0
45.310 Grants to States $1,321 - 0
10.582 Fresh Fruit and Vegetable Program $1,061 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
ZPR5KBY5RPS7 Virginia Albrecht Auditee
5414672509 A.j. Olson Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant awards activity of Wasco County School District No. 29 under programs of the federal government for the year ended June 30, 2022. The information in this SEFA is presented in accordance with the 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 SEFA presents only a selected portion of the operations of the District, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the District. Expenditures reported in the SEFA are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No amounts were provided to subrecipients.
Title: Non-cash Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant awards activity of Wasco County School District No. 29 under programs of the federal government for the year ended June 30, 2022. The information in this SEFA is presented in accordance with the 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 SEFA presents only a selected portion of the operations of the District, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the District. Expenditures reported in the SEFA are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The schedule of expenditures of federal awards includes amounts for food donations provided through the Child Nutrition Program through the State of Oregon (AL# 10.555 -- Commodity Supplemental Food Program). The value of the food is determined by the grantor at 19,789 and included in the total program value reported on the schedule of expenditures of federal awards.

Finding Details

Finding 2022-005
Finding 2022-05 Capital Outlay Compliance Type of Finding: Material Weakness AL Title: Education Stabilization Fund (ESF) AL Number: 84.425 Federal Award Year: 2022 Federal Agency: Department of Education Pass Through Agency: Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Costs: $28,007 Criteria: According to the 2022 Uniform Guidance Compliance Supplement, subrecipients may use ESF funds to purchase equipment only if they obtain prior approval by the pass through entity. Condition: Two equipment purchases were made without prior approval from Oregon Department of Education out of a total population of 11 invoices. We tested all 11 invoices?no sample was created. Cause: Controls over federal awards were not adequate to ensure compliance with all grant requirements. Effect: The lack of adequate controls contributed to material noncompliance with Equipment/Real Property Management compliance requirements for the Education Stabilization Fund grant, which was a major program during the fiscal year. Questioned Costs: Equipment purchased without prior approval from the pass through entity totaled $28,007. This was the total known questioned costs with no additional amount for likely questioned costs. Repeat Finding?: No Recommendation: We recommend procedures be strengthened to ensure grant requirement adherence. View of Responsible Official: We accept this finding and acknowledge we missed getting prior approval. Steps have been taken, with the adding of additional fiscal staff, that greater care will be taken with future grants.
Finding 2022-006
Type of Finding: Significant Deficiency AL Title: Education Stabilization Fund (ESF) AL Number: 84.425 Federal Award Year: 2022 Federal Agency: Department of Education Pass Through Agency: Oregon Department of Education Category of Finding: Allowable Costs/Cost Principles Questioned Costs: None Finding 2022-06 Invoice Approval Criteria: According to the District?s policies and procedures, all invoices should receive appropriate authorization before payment. Condition: One invoice selected in an audit sample of 37 was missing evidence of proper authorization. Cause: The District failed to go through their normal expenditure authorization process with the selected expenditure of federal awards.
Finding 2022-005
Finding 2022-05 Capital Outlay Compliance Type of Finding: Material Weakness AL Title: Education Stabilization Fund (ESF) AL Number: 84.425 Federal Award Year: 2022 Federal Agency: Department of Education Pass Through Agency: Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Costs: $28,007 Criteria: According to the 2022 Uniform Guidance Compliance Supplement, subrecipients may use ESF funds to purchase equipment only if they obtain prior approval by the pass through entity. Condition: Two equipment purchases were made without prior approval from Oregon Department of Education out of a total population of 11 invoices. We tested all 11 invoices?no sample was created. Cause: Controls over federal awards were not adequate to ensure compliance with all grant requirements. Effect: The lack of adequate controls contributed to material noncompliance with Equipment/Real Property Management compliance requirements for the Education Stabilization Fund grant, which was a major program during the fiscal year. Questioned Costs: Equipment purchased without prior approval from the pass through entity totaled $28,007. This was the total known questioned costs with no additional amount for likely questioned costs. Repeat Finding?: No Recommendation: We recommend procedures be strengthened to ensure grant requirement adherence. View of Responsible Official: We accept this finding and acknowledge we missed getting prior approval. Steps have been taken, with the adding of additional fiscal staff, that greater care will be taken with future grants.
Finding 2022-006
Type of Finding: Significant Deficiency AL Title: Education Stabilization Fund (ESF) AL Number: 84.425 Federal Award Year: 2022 Federal Agency: Department of Education Pass Through Agency: Oregon Department of Education Category of Finding: Allowable Costs/Cost Principles Questioned Costs: None Finding 2022-06 Invoice Approval Criteria: According to the District?s policies and procedures, all invoices should receive appropriate authorization before payment. Condition: One invoice selected in an audit sample of 37 was missing evidence of proper authorization. Cause: The District failed to go through their normal expenditure authorization process with the selected expenditure of federal awards.