Audit 364714

FY End

2024-06-30

Total Expended

$1.26M

Findings

2

Programs

2

Organization: Connected Lane County (OR)

Year: 2024 Accepted: 2025-08-21

Auditor: Jones & Roth PC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
574145	2024-002	Significant Deficiency	-	L
1150587	2024-002	Significant Deficiency	-	L

ALN	Program	Spent	Major	Findings
17.259	Wioa Youth Activities	$556,438	Yes	1
21.027	Coronavirus State and Local Fiscal Recovery Funds	$344,004	-	0

Contacts

Name	Title	Type
PMUBHUND7NJ7	Mary Bell	Auditee
5416544095	Kari Young	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Connected Lane County under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Schedule is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance, except for with respect to grant awards which require the use of a different rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Connected Lane County under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Schedule is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Title: Summary of Significant Accounting Policies Accounting Policies: 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Connected Lane County under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Schedule is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance, except for with respect to grant awards which require the use of a different rate. Expenditures reported on the Schedule are reported on the 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.

Finding Details

Finding 2024-002

Finding 2024-002 Type of Finding: Significant deficiency in internal controls over compliance and immaterial non- compliance Criteria: In accordance with the Uniform Guidance (2 CFR 200.512), it is the responsibility of Connected Lane County’s management to ensure there are properly designed and implemented internal controls in order to timely complete the Organization’s annual audit and submit it to the federal audit clearinghouse. Condition and Context: The audit for the year ended June 30, 2023 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. The audit was submitted more than nine months after the end of the audit period. Cause of Condition: The audit for the year ended June 30, 2023 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. Effect of Condition: The effect of the condition is that the Organization did not comply with the provisions in 2 CFR 200.212. This is considered immaterial non-compliance. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend management and the Board work closely with the Finance Manager to remedy the internal control over financial reporting deficiency and also to find efficiencies in the accounting systems to allow for timely close of the Organization’s financial records in order to allow for the audit to be completed timely. Additionally, we recommend the Organization review its document retention and storage policies to ensure documentation is well organized and easy to locate when requested for the audit.

Finding 2024-002

Finding 2024-002 Type of Finding: Significant deficiency in internal controls over compliance and immaterial non- compliance Criteria: In accordance with the Uniform Guidance (2 CFR 200.512), it is the responsibility of Connected Lane County’s management to ensure there are properly designed and implemented internal controls in order to timely complete the Organization’s annual audit and submit it to the federal audit clearinghouse. Condition and Context: The audit for the year ended June 30, 2023 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. The audit was submitted more than nine months after the end of the audit period. Cause of Condition: The audit for the year ended June 30, 2023 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. Effect of Condition: The effect of the condition is that the Organization did not comply with the provisions in 2 CFR 200.212. This is considered immaterial non-compliance. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend management and the Board work closely with the Finance Manager to remedy the internal control over financial reporting deficiency and also to find efficiencies in the accounting systems to allow for timely close of the Organization’s financial records in order to allow for the audit to be completed timely. Additionally, we recommend the Organization review its document retention and storage policies to ensure documentation is well organized and easy to locate when requested for the audit.