FAC Explorer

Audit 335178

FY End
2024-06-30
Total Expended
$6.93M
Findings
18
Programs
21
Organization: Hood River County School District (OR)
Year: 2024 Accepted: 2024-12-30
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517219 2024-001 Significant Deficiency - N
517220 2024-001 Significant Deficiency - N
517221 2024-001 Significant Deficiency - N
517222 2024-001 Significant Deficiency - N
517223 2024-001 Significant Deficiency - N
517224 2024-001 Significant Deficiency - N
517225 2024-001 Significant Deficiency - N
517226 2024-001 Significant Deficiency - N
517227 2024-001 Significant Deficiency - N
1093661 2024-001 Significant Deficiency - N
1093662 2024-001 Significant Deficiency - N
1093663 2024-001 Significant Deficiency - N
1093664 2024-001 Significant Deficiency - N
1093665 2024-001 Significant Deficiency - N
1093666 2024-001 Significant Deficiency - N
1093667 2024-001 Significant Deficiency - N
1093668 2024-001 Significant Deficiency - N
1093669 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.07M Yes 0
84.010 Title I Grants to Local Educational Agencies $686,077 - 0
84.287 Twenty-First Century Community Learning Centers $281,432 - 0
10.553 School Breakfast Program $273,735 Yes 0
84.365 English Language Acquisition State Grants $91,706 - 0
10.559 Summer Food Service Program for Children $79,417 Yes 0
10.558 Child and Adult Care Food Program $74,957 - 0
84.424 Student Support and Academic Enrichment Program $71,929 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $64,877 - 0
93.778 Medical Assistance Program $52,002 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $50,000 - 0
10.555 National School Lunch Program- Covid 19 $35,722 Yes 0
84.425 Education Stabilization Fund- Covid-19 $23,952 Yes 1
84.011 Migrant Education State Grant Program $20,761 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $17,418 - 0
10.185 Local Food for Schools Cooperative Agreement Program $14,099 - 0
10.578 Wic Grants to States (wgs) $13,866 - 0
10.582 Fresh Fruit and Vegetable Program $13,370 - 0
84.173 Special Education Preschool Grants $5,962 - 0
84.027 Special Education Grants to States $3,292 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0

Contacts

Name Title Type
QTSBGN4VKN55 Mark Demoss Auditee
5413875010 Tara Kamp Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures 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, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate. De Minimis Rate Used: N Rate Explanation: The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate. The 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.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures 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, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate. De Minimis Rate Used: N Rate Explanation: The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate. Expenditures 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, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate.

Finding Details

Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Finding 2024-001
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 certified payroll reports being collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.