Audit 335353

FY End

2024-06-30

Total Expended

$6.68M

Findings

Programs

Organization: Multnomah Education Service District (OR)

Year: 2024 Accepted: 2024-12-31

Auditor: Talbot Korvola & Warwick LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
517354	2024-001	Significant Deficiency	-	B
517355	2024-001	Significant Deficiency	-	B
517356	2024-001	Significant Deficiency	-	B
517357	2024-001	Significant Deficiency	-	B
517358	2024-001	Significant Deficiency	-	B
517359	2024-001	Significant Deficiency	-	B
517360	2024-001	Significant Deficiency	-	B
517361	2024-001	Significant Deficiency	-	B
517362	2024-002	Significant Deficiency	-	I
517363	2024-002	Significant Deficiency	-	I
517364	2024-002	Significant Deficiency	-	I
517365	2024-002	Significant Deficiency	-	I
517366	2024-002	Significant Deficiency	-	I
517367	2024-002	Significant Deficiency	-	I
517368	2024-002	Significant Deficiency	-	I
517369	2024-002	Significant Deficiency	-	I
517370	2024-003	Material Weakness	-	N
517371	2024-003	Material Weakness	-	N
517372	2024-003	Material Weakness	-	N
517373	2024-003	Material Weakness	-	N
517374	2024-003	Material Weakness	-	N
517375	2024-003	Material Weakness	-	N
517376	2024-003	Material Weakness	-	N
517377	2024-003	Material Weakness	-	N
517378	2024-003	Material Weakness	-	N
517379	2024-003	Material Weakness	-	N
517380	2024-003	Material Weakness	-	N
517381	2024-003	Material Weakness	-	N
517382	2024-003	Material Weakness	-	N
517383	2024-003	Material Weakness	-	N
517384	2024-003	Material Weakness	-	N
517385	2024-003	Material Weakness	-	N
1093796	2024-001	Significant Deficiency	-	B
1093797	2024-001	Significant Deficiency	-	B
1093798	2024-001	Significant Deficiency	-	B
1093799	2024-001	Significant Deficiency	-	B
1093800	2024-001	Significant Deficiency	-	B
1093801	2024-001	Significant Deficiency	-	B
1093802	2024-001	Significant Deficiency	-	B
1093803	2024-001	Significant Deficiency	-	B
1093804	2024-002	Significant Deficiency	-	I
1093805	2024-002	Significant Deficiency	-	I
1093806	2024-002	Significant Deficiency	-	I
1093807	2024-002	Significant Deficiency	-	I
1093808	2024-002	Significant Deficiency	-	I
1093809	2024-002	Significant Deficiency	-	I
1093810	2024-002	Significant Deficiency	-	I
1093811	2024-002	Significant Deficiency	-	I
1093812	2024-003	Material Weakness	-	N
1093813	2024-003	Material Weakness	-	N
1093814	2024-003	Material Weakness	-	N
1093815	2024-003	Material Weakness	-	N
1093816	2024-003	Material Weakness	-	N
1093817	2024-003	Material Weakness	-	N
1093818	2024-003	Material Weakness	-	N
1093819	2024-003	Material Weakness	-	N
1093820	2024-003	Material Weakness	-	N
1093821	2024-003	Material Weakness	-	N
1093822	2024-003	Material Weakness	-	N
1093823	2024-003	Material Weakness	-	N
1093824	2024-003	Material Weakness	-	N
1093825	2024-003	Material Weakness	-	N
1093826	2024-003	Material Weakness	-	N
1093827	2024-003	Material Weakness	-	N

Programs

ALN	Program	Spent	Major	Findings
84.425	American Rescue Plan Elmentary and Secondary School Emergency Relief (arp Esser) Fund	$1.23M	Yes	1
84.011	Migrant Education State Grant Program	$617,938	-	0
84.047	Trio Upward Bound	$346,647	-	0
84.425	American Rescue Plan Elemtnary and Secondary School Emergency Relief (arp Esser) Fund	$286,799	Yes	1
84.425	Elementary and Secondary School Emergency Relief (esser I and Ii) Fund	$265,972	Yes	1
84.044	Trio Talent Search	$221,311	-	0
10.555	National School Lunch Program	$138,581	-	0
84.013	Title I State Agency Program for Neglected and Delinquent Children and Youth	$135,763	-	0
84.425	American Rescue Plan Emergency Assistance to Non-Public Schools (arp Eans)	$129,893	Yes	1
84.048	Career and Technical Education -- Basic Grants to States (perkins Iv)	$101,619	-	0
10.553	School Breakfast Program	$77,329	-	0
84.425	Coronavirus Response and Relief Supplemental Appropriations Act, 2021-Emergency Assistance for Non-Public Schools (errsa Eans)	$24,369	Yes	1
84.027	Special Education Grants to States (idea, Part B)	$19,136	Yes	2
84.425	Governor's Emergency Education Relief (geer I and Ii) Fund	$18,081	Yes	1
84.367	Title 11, Part A, Teacher and Principal Training & Recruiting Fund	$15,624	-	0
84.010	Title I Grants to Local Educational Agencies	$10,500	-	0
64.444	Voluntary School and Child Care Lead Testing and Reduction Grant Program	$7,600	-	0
84.027	Special Education Grants to States(idea, Part B)	$3,021	Yes	2
10.649	Pandemic Ebt Administrative Costs	$653	-	0
84.027	Special Education Grants to States (idea, Part B)	$513	Yes	2

Contacts

Name	Title	Type
RFYAGZ6C8YX4	Doana Anderson	Auditee
5032571520	Daniel Miley	Auditor
No contacts on file

Notes to SEFA

Title: NOTE I – BASIS OF PRESENTATION Accounting Policies: Modified Accrual basis De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 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 the District under programs of the federal government for the year ended June 30, 2024. The information in this Schedule 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 Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net assets of the District.

Title: NOTE II – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Modified Accrual basis De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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 allowable or are limited as to reimbursement.

Title: NOTE III – INDIRECT COST RATE Accounting Policies: Modified Accrual basis De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Title: NOTE IV – SUBRECIPIENTS Accounting Policies: Modified Accrual basis De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District does not pass-through federal awards to any subrecipients.