FAC Explorer

Audit 34125

FY End
2022-06-30
Total Expended
$6.62M
Findings
2
Programs
13
Organization: South Lane School District No 45j3 (OR)
Year: 2022 Accepted: 2023-03-27
Auditor: Accuity LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39507 2022-004 Significant Deficiency - F
615949 2022-004 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.03M Yes 1
10.555 National School Lunch Program $1.21M - 0
84.010 Title I Grants to Local Educational Agencies $905,123 Yes 0
84.027 Special Education_grants to States $646,220 - 0
10.553 School Breakfast Program $432,421 - 0
84.367 Improving Teacher Quality State Grants $92,732 - 0
84.424 Student Support and Academic Enrichment Program $50,077 Yes 0
10.582 Fresh Fruit and Vegetable Program $40,613 - 0
84.048 Career and Technical Education -- Basic Grants to States $33,313 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $17,414 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $13,000 - 0
12.010 Youth Conservation Services $5,937 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
C3ECLJ9BP8N3 Celia Gowing Auditee
5419423381 Kori Sarrett Auditor
No contacts on file

Notes to SEFA

Accounting Policies: I. PURPOSE OF SCHEDULEThe accompanying schedule of expenditures of federal awards (the schedule) includes the federalaward activity of South Lane School District No. 45J3s under programs of the federal government forthe year ended June 30, 2022. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement,Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedulepresents only a selected portion of the operations of South Lane School District No. 45J3, it is notintended to and does not present the financial position, changes in net position, or cash flows of SouthLane School District No. 45J3.II. SIGNIFICANT ACCOUNTING POLICIESA. Basis of PresentationExpenditures reported on the schedule are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. South Lane SchoolDistrict No. 45J3 has elected not to use the 10 percent de minimis indirect cost rate allowed under theUniform Guidance.B. Federal Financial AssistancePursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by afederal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements,loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly,non-monetary federal assistance, including federal surplus property, is included in federal financialassistance and, therefore, is reported on the schedule of expenditures of federal awards, if applicable.Federal financial assistance does not include direct federal cash assistance to individuals. Solicitedcontracts between the state and federal government for which the federal government procures tangiblegoods or services are not considered to be federal financial assistance.C. Major ProgramsThe Uniform Guidance establishes criteria to be used in defining major federal financial assistanceprograms. Major programs for the District are those programs selected for testing by the auditor using arisk assessment model, as well as certain minimum expenditure requirements, as outlined in theUniform Guidance.D. Reporting EntityThe reporting entity is fully described in the notes to the Districts basic financial statements.Additionally, the schedule of expenditures of federal awards includes all federal programs administeredby the District for the year ended June 30, 2022.E. Revenue and Expenditure RecognitionThe receipt and expenditure of federal awards are accounted for under the modified accrual basis ofaccounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
2022-004 The District did not get prior approval for capital expenditures under the major program as required. Criteria Capital expenditures are subject to prior approval by the ED or the pass-through entity (for ESSER grant expenditures). The District should have controls in place to identify and ensure compliance with grant requirements relating to specific purchases. Condition During audit testing, playground equipment was found to have been expensed to the grant, without prior approval as required. Upon identification by audit staff, the expenditures were moved via client journal entry to a non-grant fund, however the control over compliance did not operate appropriately to identify that there was approval needed prior to expensing. Cause Controls not operating as designed Effect Potential for ineligible grant expenses Questioned Costs None (expenses were removed from grant fund via client journal entry) Prevalence Non-systemic Recommendations We recommend a review of controls over grant expenditures with all staff to ensure controls over compliance are operating as designed.
Finding 2022-004
2022-004 The District did not get prior approval for capital expenditures under the major program as required. Criteria Capital expenditures are subject to prior approval by the ED or the pass-through entity (for ESSER grant expenditures). The District should have controls in place to identify and ensure compliance with grant requirements relating to specific purchases. Condition During audit testing, playground equipment was found to have been expensed to the grant, without prior approval as required. Upon identification by audit staff, the expenditures were moved via client journal entry to a non-grant fund, however the control over compliance did not operate appropriately to identify that there was approval needed prior to expensing. Cause Controls not operating as designed Effect Potential for ineligible grant expenses Questioned Costs None (expenses were removed from grant fund via client journal entry) Prevalence Non-systemic Recommendations We recommend a review of controls over grant expenditures with all staff to ensure controls over compliance are operating as designed.