FAC Explorer

Audit 30278

FY End
2022-06-30
Total Expended
$236.09M
Findings
6
Programs
97
Organization: Multnomah County Oregon (OR)
Year: 2022 Accepted: 2022-12-26
Auditor: Moss Adams LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36414 2022-001 Significant Deficiency - L
36415 2022-001 Significant Deficiency - L
36416 2022-001 Significant Deficiency - L
612856 2022-001 Significant Deficiency - L
612857 2022-001 Significant Deficiency - L
612858 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $59.38M Yes 0
20.205 Highway Planning and Construction $12.89M - 0
14.231 Emergency Solutions Grant Program $10.34M - 0
21.023 Emergency Rental Assistance Program $9.13M Yes 1
21.019 Coronavirus Relief Fund $8.62M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8.19M Yes 0
93.498 Provider Relief Fund $7.49M Yes 0
93.568 Low-Income Home Energy Assistance $5.90M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $5.01M - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.18M Yes 0
93.563 Child Support Enforcement $2.82M - 0
14.267 Continuum of Care Program $2.69M - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.60M - 0
93.297 Teenage Pregnancy Prevention Program $1.57M - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.48M Yes 0
93.569 Community Services Block Grant $1.21M - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.04M - 0
93.926 Healthy Start Initiative $994,582 - 0
81.042 Weatherization Assistance for Low-Income Persons $692,994 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $552,978 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $498,053 - 0
97.042 Emergency Management Performance Grants $464,574 - 0
93.391 Nursing Research $434,992 - 0
93.558 Temporary Assistance for Needy Families $425,810 - 0
93.053 Nutrition Services Incentive Program $405,289 - 0
97.012 Boating Safety Financial Assistance $404,267 - 0
93.069 Public Health Emergency Preparedness $356,327 - 0
93.940 Hiv Prevention Activities_health Department Based $353,078 - 0
93.958 Block Grants for Community Mental Health Services $330,052 - 0
93.279 Drug Abuse and Addiction Research Programs $328,316 - 0
93.071 Medicare Enrollment Assistance Program $312,916 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $299,167 - 0
93.994 Maternal and Child Health Services Block Grant to the States $297,353 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $293,045 - 0
97.067 Homeland Security Grant Program $286,762 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $276,613 - 0
16.922 Equitable Sharing Program $274,829 - 0
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $268,411 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $248,694 - 0
93.667 Social Services Block Grant $246,650 - 0
93.788 Opioid Str $237,473 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $230,656 - 0
16.529 Education, Training, and Enhanced Services to End Violence Against and Abuse of Women with Disabilities $197,985 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $183,426 - 0
16.825 Smart Prosecution Initiative $181,113 - 0
15.227 Distribution of Receipts to State and Local Governments $174,867 - 0
84.287 Twenty-First Century Community Learning Centers $164,750 - 0
93.268 Immunization Cooperative Agreements $163,880 - 0
16.812 Second Chance Act Reentry Initiative $163,685 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $148,960 - 0
94.011 Foster Grandparent Program $147,648 - 0
93.928 Special Projects of National Significance $142,142 - 0
93.276 Drug-Free Communities Support Program Grants $133,840 - 0
93.556 Promoting Safe and Stable Families $128,254 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $128,208 - 0
14.218 Community Development Block Grants/entitlement Grants $123,453 - 0
95.001 High Intensity Drug Trafficking Areas Program $123,138 - 0
16.588 Violence Against Women Formula Grants $123,044 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $97,817 - 0
16.566 National Institute of Justice W.e.b. Dubois Fellowship Program $97,327 - 0
45.310 Grants to States $91,633 - 0
93.597 Grants to States for Access and Visitation Programs $89,053 - 0
66.962 Columbia River Basin Restoration (crbr) Program (b) $87,981 - 0
16.833 National Sexual Assault Kit Initiative $78,043 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $72,805 - 0
10.555 National School Lunch Program $70,797 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $69,833 - 0
93.145 Aids Education and Training Centers $67,142 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $67,027 - 0
16.823 Emergency Planning for Juvenile Justice Facilities $62,336 - 0
14.881 Moving to Work Demonstration Program $51,781 - 0
20.507 Federal Transit_formula Grants $50,821 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $50,619 - 0
20.224 Federal Lands Access Program $40,616 - 0
93.914 Hiv Emergency Relief Project Grants $37,516 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $36,599 - 0
10.553 School Breakfast Program $30,168 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $29,155 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $28,146 - 0
16.582 Crime Victim Assistance/discretionary Grants $25,091 - 0
93.421 Improve Social Determinants of Health - Getting Further Faster $25,000 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $21,131 - 0
93.324 State Health Insurance Assistance Program $20,000 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $18,072 - 0
16.839 Stop School Violence $17,732 - 0
93.600 Head Start $14,987 - 0
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $13,120 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $9,924 - 0
20.232 Commercial Driver's License Program Improvement Grant $9,157 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $8,177 - 0
16.575 Crime Victim Assistance $8,136 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $7,302 - 0
66.432 State Public Water System Supervision $6,815 - 0
14.241 Housing Opportunities for Persons with Aids $6,481 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $6,316 - 0
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $877 - 0
16.754 Harold Rogers Prescription Drug Monitoring Program $94 - 0

Contacts

Name Title Type
DZRHDJDP41A4 Eric Arellano Auditee
5039886718 Ashley Osten Auditor
No contacts on file

Notes to SEFA

Title: Note B Basis of Accounting Accounting Policies: Note A General - The accompanying Schedule of Expenditures of Federal Awards presents the activity of all Federal awards programs of Multnomah County, Oregon (the County) for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards (Uniform Guidance). The Countys reporting entity is defined in Note 1 to the Countys June 30, 2022 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified-accrual basis of accounting, as described in Note 1 to the Countys basic financial statements. Expenditures reported on this schedule are recognized following the cost principles in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. 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 Highway Planning and Construction grant, Federal Assistance Listing Number 20.205, was reported on the cash basis due to the nature of this award. The Schedule provides the summary of expenditures of federal awards by program or program cluster (Federal Assistance Listing Number), by State Agency, if applicable, and by detailed pass through agency, if applicable. Federal Assistance Listing Numbers are from the Catalog of Federal Domestic Assistance published by the Office of Management and Budget and the General Services Administration.
Title: Note C Relationship to Basic Financial Statements Accounting Policies: Note A General - The accompanying Schedule of Expenditures of Federal Awards presents the activity of all Federal awards programs of Multnomah County, Oregon (the County) for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards (Uniform Guidance). The Countys reporting entity is defined in Note 1 to the Countys June 30, 2022 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal financial assistance revenues reported in the Countys basic financial statements are included with operating grants and contributions.
Title: Note D Non-cash and Non-federal Awards Accounting Policies: Note A General - The accompanying Schedule of Expenditures of Federal Awards presents the activity of all Federal awards programs of Multnomah County, Oregon (the County) for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards (Uniform Guidance). The Countys reporting entity is defined in Note 1 to the Countys June 30, 2022 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes two non-cash awards.An award from the Oregon Department of Education provides food donations (ALN #10.555 - Commodity Supplemental Food Program) for the Juvenile Detention Center. The value of the food is determined by the grantor: $11,587. This amount is included in the total program value reported on the Schedule of Expenditures of Federal Awards of $70,797.An additional award from the Department of Health and Human Services is in the form of immunization vaccines (ALN #93.268 Childhood Immunization Grants). The value of the non-cash portion of the Childhood Immunization Grant award was determined by the granting agency and was determined as non-federal funds. The amount expended and advanced at June 30, 2022 is calculated on a proportionate basis; $2,341,167. This amount is disclosed only and is not included in the Schedule of Expenditures of Federal Awards.

Finding Details

Finding 2022-001
Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting there was no support available to substantiate that the reports were submitted timely by the County. Effect: There could have been delays in required monthly reporting to Treasury. Cause: There is currently no system in place to track monthly reporting deadlines and submissions. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the finding and auditor recommendation.
Finding 2022-001
Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting there was no support available to substantiate that the reports were submitted timely by the County. Effect: There could have been delays in required monthly reporting to Treasury. Cause: There is currently no system in place to track monthly reporting deadlines and submissions. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the finding and auditor recommendation.
Finding 2022-001
Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting there was no support available to substantiate that the reports were submitted timely by the County. Effect: There could have been delays in required monthly reporting to Treasury. Cause: There is currently no system in place to track monthly reporting deadlines and submissions. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the finding and auditor recommendation.
Finding 2022-001
Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting there was no support available to substantiate that the reports were submitted timely by the County. Effect: There could have been delays in required monthly reporting to Treasury. Cause: There is currently no system in place to track monthly reporting deadlines and submissions. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the finding and auditor recommendation.
Finding 2022-001
Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting there was no support available to substantiate that the reports were submitted timely by the County. Effect: There could have been delays in required monthly reporting to Treasury. Cause: There is currently no system in place to track monthly reporting deadlines and submissions. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the finding and auditor recommendation.
Finding 2022-001
Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting there was no support available to substantiate that the reports were submitted timely by the County. Effect: There could have been delays in required monthly reporting to Treasury. Cause: There is currently no system in place to track monthly reporting deadlines and submissions. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the finding and auditor recommendation.