FAC Explorer

Audit 306391

FY End
2023-06-30
Total Expended
$867,593
Findings
2
Programs
1
Organization: Connected Lane County (OR)
Year: 2023 Accepted: 2024-05-15
Auditor: Jones & Roth PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396987 2023-002 Material Weakness - P
973429 2023-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
17.259 Wia Youth Activities $867,593 Yes 1

Contacts

Name Title Type
PMUBHUND7NJ7 Heidi Larwick Auditee
5416544095 Kari Young Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Connected Lane County under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Schedule is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual 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. De Minimis Rate Used: Y Rate Explanation: De Minimis Indirect Cost Rate The Organization has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Connected Lane County under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Schedule is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2023-002
Finding 2023-002 Type of Finding: Material weakness in internal controls over compliance Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart F), it is the responsibility of Connected Lane County’s management to ensure there are properly designed and implemented internal controls in order to identify federal awards and expenditures of federal awards and to identify when a single audit is required. Condition and Context: While performing audit procedures, we identified federal awards that were not previously identified as such by management at the commencement of the audit. Management was not aware of the requirement for the Organization to undergo a single audit in the case expenditures of federal awards exceeded $750,000. We noted the federal awards and expenditures of federal awards were separately tracked in the Organization’s accounting records. Cause of Condition: Management failed to identify the requirement for the Organization to undergo a single audit for the fiscal year June 30, 2023. Effect of Condition: The effect of the condition is that the Organization could be out of compliance with its federal awards. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend management ensure review of the annual expenditures of federal awards to determine whether the Organization is required to undergo a single audit in order to be in compliance with the terms of its federal awards.
Finding 2023-002
Finding 2023-002 Type of Finding: Material weakness in internal controls over compliance Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart F), it is the responsibility of Connected Lane County’s management to ensure there are properly designed and implemented internal controls in order to identify federal awards and expenditures of federal awards and to identify when a single audit is required. Condition and Context: While performing audit procedures, we identified federal awards that were not previously identified as such by management at the commencement of the audit. Management was not aware of the requirement for the Organization to undergo a single audit in the case expenditures of federal awards exceeded $750,000. We noted the federal awards and expenditures of federal awards were separately tracked in the Organization’s accounting records. Cause of Condition: Management failed to identify the requirement for the Organization to undergo a single audit for the fiscal year June 30, 2023. Effect of Condition: The effect of the condition is that the Organization could be out of compliance with its federal awards. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend management ensure review of the annual expenditures of federal awards to determine whether the Organization is required to undergo a single audit in order to be in compliance with the terms of its federal awards.