FAC Explorer

Audit 356966

FY End
2024-06-30
Total Expended
$3.14M
Findings
6
Programs
27
Organization: Jefferson County (OR)
Year: 2024 Accepted: 2025-05-22
Auditor: Solutions CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561400 2024-001 Significant Deficiency - L
561401 2024-001 Significant Deficiency - L
561402 2024-001 Significant Deficiency - L
1137842 2024-001 Significant Deficiency - L
1137843 2024-001 Significant Deficiency - L
1137844 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $660,000 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $614,048 Yes 0
10.665 Schools and Roads - Grants to States $445,598 Yes 1
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $192,542 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $176,790 - 0
16.588 Violence Against Women Formula Grants $108,502 - 0
16.575 Crime Victim Assistance $80,476 - 0
93.069 Public Health Emergency Preparedness $75,994 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $74,546 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $70,089 - 0
93.778 Medical Assistance Program $64,135 - 0
97.042 Emergency Management Performance Grants $62,567 - 0
93.217 Family Planning Services $50,919 - 0
11.307 Economic Adjustment Assistance $41,970 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $33,059 - 0
97.067 Homeland Security Grant Program $32,019 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $16,195 - 0
21.019 Coronavirus Relief Fund $14,976 - 0
93.958 Block Grants for Community Mental Health Services $13,886 - 0
93.994 Maternal and Child Health Services Block Grant to the States $12,406 - 0
93.268 Immunization Cooperative Agreements $11,059 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $10,180 - 0
10.666 Schools and Roads - Grants to Counties $8,444 Yes 1
66.432 State Public Water System Supervision $4,123 - 0
66.468 Drinking Water State Revolving Fund $4,123 - 0
20.600 State and Community Highway Safety $3,000 - 0
93.235 Title V State Sexual Risk Avoidance Education (title V State Srae) Program $1,858 - 0

Contacts

Name Title Type
PZ2MUEELHTG7 Gabriel Soliz Auditee
5413255034 Anna Bass Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Significant accounting policies Basis of presentation The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal financial assistance Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal 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 financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance. Major programs The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the county are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes. Reporting entity The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the county for the year ended June 30, 2022. Revenue and expenditure recognition The receipt and expenditure of federal awards are accounted for using the modified accrual basis of accounting. Revenues are recognized when measurable and available. Expenditures are recorded when a liability is incurred. Indirect Cost Rate The county has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County did not elect the de minimis cost rate until FY 2024-25 and in prior years elected to utilize a negotiated rate

Finding Details

Finding 2024-001
Identification of the federal program: Assistance Listing Number 10.665 & 10.666 – Forest Service Schools and Rods Cluster, Department of Agriculture. Pass through entity: Department of Agriculture. Compliance Requirements Applicable to the Finding: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance with federal program requirements and noncompliance material to the program in accordance with 2 CFR 200.516(a). Questioned Costs: We are reporting no known or likely questioned costs. Criteria: Recipients are required to submit an annual certification of Title III expenditures and unobligated funds no later than February 1 of the year after the year in which Title III funds were expended. For the 2024 fiscal year, the certification was due by February 1, 2024. Condition and Context: Testing revealed that the annual certification was submitted on July 16, 2024, after the February 1, 2024 deadline. Cause: Turnover of main county management resulted in delays in gathering and submitting the required reporting. Controls were not in place to address succession planning for the duties of the responsible officials to ensure deadlines were met regardless of turnover. Effect: The late submission resulted in noncompliance with the federal program. Recommendation: The county staff and management should review roles and responsibilities related to the annual reporting requirements and develop controls to ensure that regardless of position turnover, the required reporting is able to be submitted in a timely manner. This may include ensuring multiple county personnel are aware of deadlines and required reporting. Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this finding. The county will employ a system to ensure timely reporting that includes additional oversite of the program by the County administration. The position responsible for reporting has also undergone turnover and the new employee responsible for such reporting will be informed of the required deadlines
Finding 2024-001
Identification of the federal program: Assistance Listing Number 10.665 & 10.666 – Forest Service Schools and Rods Cluster, Department of Agriculture. Pass through entity: Department of Agriculture. Compliance Requirements Applicable to the Finding: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance with federal program requirements and noncompliance material to the program in accordance with 2 CFR 200.516(a). Questioned Costs: We are reporting no known or likely questioned costs. Criteria: Recipients are required to submit an annual certification of Title III expenditures and unobligated funds no later than February 1 of the year after the year in which Title III funds were expended. For the 2024 fiscal year, the certification was due by February 1, 2024. Condition and Context: Testing revealed that the annual certification was submitted on July 16, 2024, after the February 1, 2024 deadline. Cause: Turnover of main county management resulted in delays in gathering and submitting the required reporting. Controls were not in place to address succession planning for the duties of the responsible officials to ensure deadlines were met regardless of turnover. Effect: The late submission resulted in noncompliance with the federal program. Recommendation: The county staff and management should review roles and responsibilities related to the annual reporting requirements and develop controls to ensure that regardless of position turnover, the required reporting is able to be submitted in a timely manner. This may include ensuring multiple county personnel are aware of deadlines and required reporting. Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this finding. The county will employ a system to ensure timely reporting that includes additional oversite of the program by the County administration. The position responsible for reporting has also undergone turnover and the new employee responsible for such reporting will be informed of the required deadlines
Finding 2024-001
Identification of the federal program: Assistance Listing Number 10.665 & 10.666 – Forest Service Schools and Rods Cluster, Department of Agriculture. Pass through entity: Department of Agriculture. Compliance Requirements Applicable to the Finding: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance with federal program requirements and noncompliance material to the program in accordance with 2 CFR 200.516(a). Questioned Costs: We are reporting no known or likely questioned costs. Criteria: Recipients are required to submit an annual certification of Title III expenditures and unobligated funds no later than February 1 of the year after the year in which Title III funds were expended. For the 2024 fiscal year, the certification was due by February 1, 2024. Condition and Context: Testing revealed that the annual certification was submitted on July 16, 2024, after the February 1, 2024 deadline. Cause: Turnover of main county management resulted in delays in gathering and submitting the required reporting. Controls were not in place to address succession planning for the duties of the responsible officials to ensure deadlines were met regardless of turnover. Effect: The late submission resulted in noncompliance with the federal program. Recommendation: The county staff and management should review roles and responsibilities related to the annual reporting requirements and develop controls to ensure that regardless of position turnover, the required reporting is able to be submitted in a timely manner. This may include ensuring multiple county personnel are aware of deadlines and required reporting. Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this finding. The county will employ a system to ensure timely reporting that includes additional oversite of the program by the County administration. The position responsible for reporting has also undergone turnover and the new employee responsible for such reporting will be informed of the required deadlines
Finding 2024-001
Identification of the federal program: Assistance Listing Number 10.665 & 10.666 – Forest Service Schools and Rods Cluster, Department of Agriculture. Pass through entity: Department of Agriculture. Compliance Requirements Applicable to the Finding: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance with federal program requirements and noncompliance material to the program in accordance with 2 CFR 200.516(a). Questioned Costs: We are reporting no known or likely questioned costs. Criteria: Recipients are required to submit an annual certification of Title III expenditures and unobligated funds no later than February 1 of the year after the year in which Title III funds were expended. For the 2024 fiscal year, the certification was due by February 1, 2024. Condition and Context: Testing revealed that the annual certification was submitted on July 16, 2024, after the February 1, 2024 deadline. Cause: Turnover of main county management resulted in delays in gathering and submitting the required reporting. Controls were not in place to address succession planning for the duties of the responsible officials to ensure deadlines were met regardless of turnover. Effect: The late submission resulted in noncompliance with the federal program. Recommendation: The county staff and management should review roles and responsibilities related to the annual reporting requirements and develop controls to ensure that regardless of position turnover, the required reporting is able to be submitted in a timely manner. This may include ensuring multiple county personnel are aware of deadlines and required reporting. Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this finding. The county will employ a system to ensure timely reporting that includes additional oversite of the program by the County administration. The position responsible for reporting has also undergone turnover and the new employee responsible for such reporting will be informed of the required deadlines
Finding 2024-001
Identification of the federal program: Assistance Listing Number 10.665 & 10.666 – Forest Service Schools and Rods Cluster, Department of Agriculture. Pass through entity: Department of Agriculture. Compliance Requirements Applicable to the Finding: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance with federal program requirements and noncompliance material to the program in accordance with 2 CFR 200.516(a). Questioned Costs: We are reporting no known or likely questioned costs. Criteria: Recipients are required to submit an annual certification of Title III expenditures and unobligated funds no later than February 1 of the year after the year in which Title III funds were expended. For the 2024 fiscal year, the certification was due by February 1, 2024. Condition and Context: Testing revealed that the annual certification was submitted on July 16, 2024, after the February 1, 2024 deadline. Cause: Turnover of main county management resulted in delays in gathering and submitting the required reporting. Controls were not in place to address succession planning for the duties of the responsible officials to ensure deadlines were met regardless of turnover. Effect: The late submission resulted in noncompliance with the federal program. Recommendation: The county staff and management should review roles and responsibilities related to the annual reporting requirements and develop controls to ensure that regardless of position turnover, the required reporting is able to be submitted in a timely manner. This may include ensuring multiple county personnel are aware of deadlines and required reporting. Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this finding. The county will employ a system to ensure timely reporting that includes additional oversite of the program by the County administration. The position responsible for reporting has also undergone turnover and the new employee responsible for such reporting will be informed of the required deadlines
Finding 2024-001
Identification of the federal program: Assistance Listing Number 10.665 & 10.666 – Forest Service Schools and Rods Cluster, Department of Agriculture. Pass through entity: Department of Agriculture. Compliance Requirements Applicable to the Finding: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance with federal program requirements and noncompliance material to the program in accordance with 2 CFR 200.516(a). Questioned Costs: We are reporting no known or likely questioned costs. Criteria: Recipients are required to submit an annual certification of Title III expenditures and unobligated funds no later than February 1 of the year after the year in which Title III funds were expended. For the 2024 fiscal year, the certification was due by February 1, 2024. Condition and Context: Testing revealed that the annual certification was submitted on July 16, 2024, after the February 1, 2024 deadline. Cause: Turnover of main county management resulted in delays in gathering and submitting the required reporting. Controls were not in place to address succession planning for the duties of the responsible officials to ensure deadlines were met regardless of turnover. Effect: The late submission resulted in noncompliance with the federal program. Recommendation: The county staff and management should review roles and responsibilities related to the annual reporting requirements and develop controls to ensure that regardless of position turnover, the required reporting is able to be submitted in a timely manner. This may include ensuring multiple county personnel are aware of deadlines and required reporting. Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this finding. The county will employ a system to ensure timely reporting that includes additional oversite of the program by the County administration. The position responsible for reporting has also undergone turnover and the new employee responsible for such reporting will be informed of the required deadlines