Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.
Finding 2023-005 Reporting (Significant Deficiency)
Federal Assistance
Listing Number: 21.027, 93.576, 93.568
Federal Programs: Emergency Rental Assistance Program
Federal Agencies: Department of Treasury, Department of Health and Human Services
Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Oregon Food Bank, Prosper Portland, Washington County, Worksystems, U.S. Committee for Refugees and Immigrants
Federal Award Year: 2022, 2023
Repeat Finding: No
Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period.
Condition: A test of 9 reports from the three major programs identified that all reports lacked evidence of secondary review by management.
Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management.
Views of Responsible Officials:
Contact person responsible: Tanja Lux, Director of Finance
Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management.