Audit 322358

FY End

2023-12-31

Total Expended

$3.37M

Findings

4

Programs

5

Organization: United Way of the Mid-Willamette Valley (OR)

Year: 2023 Accepted: 2024-09-30

Auditor: Aldrich CPAS + Advisors LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
499495	2023-001	Significant Deficiency	-	L
499496	2023-002	Significant Deficiency	-	I
1075937	2023-001	Significant Deficiency	-	L
1075938	2023-002	Significant Deficiency	-	I

ALN	Program	Spent	Major
84.287	Twenty-First Century Community Learning Centers	$445,180	-
99.999	Covid-19 Emergency Solutions Grant - Coronavirus Relief (esg-Cv) Program	$421,880	-
14.251	Economic Development Initiative, Community Project Funding, and Miscellaneous Grants	$407,330	-
21.027	Coronavirus State and Local Fiscal Recovery Funds	$95,912	Yes
97.024	Emergency Food and Shelter National Board Program	$43,351	-

Contacts

Name	Title	Type
M7EMZPHKK6F5	Kevin Couey	Auditee
5033631651	Scott Daniels	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: United Way of the Mid-Willamette Valley elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. United Way of the Mid-Willamette Valley allocates indirect costs as allowed by each grant. The accompanying schedule of federal awards (the Schedule) includes the federal award activity of United Way of the Mid-Willamette Valley (United Way) under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 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 of United Way of the Mid-Willamette Valley, it is not intended to and does not present the financial position, changes in equity, or cash flows of United Way of the Mid-Willamette Valley

Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the schedule are presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: United Way of the Mid-Willamette Valley elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. United Way of the Mid-Willamette Valley allocates indirect costs as allowed by each grant. Expenditures reported on the Schedule are presented on the accrual basis of accounting.

Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the schedule are presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: United Way of the Mid-Willamette Valley elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. United Way of the Mid-Willamette Valley allocates indirect costs as allowed by each grant. United Way of the Mid-Willamette Valley elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. United Way of the Mid-Willamette Valley allocates indirect costs as allowed by each grant.

Finding Details

Finding 2023-001

Identification of the federal program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Criteria: Proper oversight, review procedures and controls should be established to ensure the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) are accurate and adequately supported. Condition: Preparation of the SEFA required significant assistance by the independent auditors. While records were noted to be complete, gathering the information for the SEFA required the involvement of the independent auditors. Cause: This was the initial year for United Way of the Mid Willamette Valley to prepare a SEFA and receive an audit under the Uniform Guidance. Effect: Corrections were required to revise the amounts reported on the SEFA and ensure completeness and accuracy. Questioned Costs: None Recommendations: United Way of the Mid-Willamette Valley should establish a system of overall reporting of federal funds to ensure the amounts reported on the SEFA are accurate and adequately supported. Views of Responsible Officials: United Way agrees with the finding above and will develop processes and procedures to ensure that, going forward, all pertinent documents and agreements are retained.

Finding 2023-002

Identification of the federal program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Criteria: Processes and procedures should be in place to ensure when United Way enters into a transaction with another entity for the purchase of goods or services, that United Way is checking the suspended and debarred list and maintaining documentation that this verification occurred. Condition: United Way did not maintain documentation supporting the assertion the suspended and debarred list was checked prior to awarding a contract for services. Cause: Internal control processes and procedures were not in place to ensure the suspended and debarred list was checked prior to awarding a contract. Effect: United Way could contract with an entity for goods and services which is barred from performing work with state or federal funds. Questioned Costs: None. Recommendations: United Way should implement processes, procedures, and controls to ensure the suspended and debarred list is checked prior to awarding a contract and should maintain documentation this check occurred. Views of Responsible Officials: United Way agrees with the finding above. United Way notes that they vetted their contractors, including evaluation of bonding to meet normal due diligence involved in hiring a contractor. In addition, for federal funds requirements, United Way will develop processes and procedures to ensure the suspended and debarred list is checked prior to awarding a contract and ensure documentation is maintained.

Finding 2023-001

Identification of the federal program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Criteria: Proper oversight, review procedures and controls should be established to ensure the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) are accurate and adequately supported. Condition: Preparation of the SEFA required significant assistance by the independent auditors. While records were noted to be complete, gathering the information for the SEFA required the involvement of the independent auditors. Cause: This was the initial year for United Way of the Mid Willamette Valley to prepare a SEFA and receive an audit under the Uniform Guidance. Effect: Corrections were required to revise the amounts reported on the SEFA and ensure completeness and accuracy. Questioned Costs: None Recommendations: United Way of the Mid-Willamette Valley should establish a system of overall reporting of federal funds to ensure the amounts reported on the SEFA are accurate and adequately supported. Views of Responsible Officials: United Way agrees with the finding above and will develop processes and procedures to ensure that, going forward, all pertinent documents and agreements are retained.

Finding 2023-002

Identification of the federal program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Criteria: Processes and procedures should be in place to ensure when United Way enters into a transaction with another entity for the purchase of goods or services, that United Way is checking the suspended and debarred list and maintaining documentation that this verification occurred. Condition: United Way did not maintain documentation supporting the assertion the suspended and debarred list was checked prior to awarding a contract for services. Cause: Internal control processes and procedures were not in place to ensure the suspended and debarred list was checked prior to awarding a contract. Effect: United Way could contract with an entity for goods and services which is barred from performing work with state or federal funds. Questioned Costs: None. Recommendations: United Way should implement processes, procedures, and controls to ensure the suspended and debarred list is checked prior to awarding a contract and should maintain documentation this check occurred. Views of Responsible Officials: United Way agrees with the finding above. United Way notes that they vetted their contractors, including evaluation of bonding to meet normal due diligence involved in hiring a contractor. In addition, for federal funds requirements, United Way will develop processes and procedures to ensure the suspended and debarred list is checked prior to awarding a contract and ensure documentation is maintained.