FAC Explorer

Audit 381606

FY End
2025-06-30
Total Expended
$2.91M
Findings
1
Programs
21
Organization: Morrow County, Oregon (OR)
Year: 2025 Accepted: 2026-01-14
Auditor: SINGERLEWAK LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168966 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $988,278 Yes 0
66.202 CONGRESSIONALLY MANDATED PROJECTS $685,982 Yes 1
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $258,555 Yes 0
93.563 CHILD SUPPORT SERVICES $110,119 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $101,775 Yes 0
16.827 JUSTICE REINVESTMENT INITIATIVE $100,800 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $67,090 Yes 0
16.575 CRIME VICTIM ASSISTANCE $59,074 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $54,759 Yes 0
64.035 VETERANS TRANSPORTATION PROGRAM $37,371 Yes 0
12.012 MANAGEMENT OF UNDERSIRABLE PLANTS ON FEDERAL LANDS, 7 U.S.C. 2814 $35,089 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $34,429 Yes 0
16.554 NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) $33,671 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $31,287 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $27,131 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $22,803 Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $18,644 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $15,332 Yes 0
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $14,502 Yes 0
93.217 FAMILY PLANNING SERVICES $14,077 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $5,431 Yes 0

Contacts

Name Title Type
GLDSK7FBFJ15 Kevin, Ince Auditee
5416765615 Brad Bingenheimer Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Morrow County under programs of the federal government for the year ended June 30, 2025. 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 Morrow County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Morrow County.
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.
The County has elected to use the de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Criteria: The recipient or subrecipient must submit financial reports as required by the Federal award. Reports submitted annually by the recipient or subrecipient must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Condition: The County did not submit the required financial reports timely. Cause: The County was unaware of the requirement to submit a financial report for this award. Effect or potential effect: Agency monitoring over the award is unable to be performed. Questioned Costs: None Recommendation: We recommend the County establish internal controls that would ensure compliance with the criteria noted above. Views of Officials: Management agrees with the finding. The County has reviewed its existing controls and procedures to identify the point of failure and has implemented changes to ensure proper review of grant requirements and timely filing of reports occur.