FAC Explorer

Audit 38310

FY End
2022-06-30
Total Expended
$3.93M
Findings
12
Programs
16
Organization: Molalla River School District No. 35 (OR)
Year: 2022 Accepted: 2023-03-19
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42775 2022-001 Significant Deficiency - L
42776 2022-001 Significant Deficiency - L
42777 2022-001 Significant Deficiency - L
42778 2022-001 Significant Deficiency - L
42779 2022-001 Significant Deficiency - L
42780 2022-001 Significant Deficiency - L
619217 2022-001 Significant Deficiency - L
619218 2022-001 Significant Deficiency - L
619219 2022-001 Significant Deficiency - L
619220 2022-001 Significant Deficiency - L
619221 2022-001 Significant Deficiency - L
619222 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $172,822 Yes 1
10.555 National School Lunch Program $50,465 Yes 1
84.367 Improving Teacher Quality State Grants $47,856 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $44,713 - 0
10.559 Summer Food Service Program for Children $24,651 Yes 1
84.027 Special Education_grants to States $21,646 - 0
84.010 Title I Grants to Local Educational Agencies $20,106 - 0
84.011 Migrant Education_state Grant Program $14,316 - 0
84.425 Covid-19 - Education Stabilization Fund $7,634 Yes 0
84.424 Student Support and Academic Enrichment Program $6,300 - 0
84.173 Special Education_preschool Grants $3,382 - 0
84.365 English Language Acquisition State Grants $2,659 - 0
93.658 Foster Care_title IV-E $1,626 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,037 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
10.560 State Administrative Expenses for Child Nutrition $186 - 0

Contacts

Name Title Type
T4WHTBNWEW76 Keith McClung Auditee
5037597470 Roy R. Rogers Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments orcredits made in the normal course of business to amounts reported as expenditures in prior years. The District has electednot to use the ten present de minimis indirect cost rate as allowed under Uniform Guidance, due to the fact that theyalready have a negotiated indirect cost rate with Oregon Department of Education and thus is not allowed to use the deminimis rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Finding 2022-001
SECTION II-FINANCIAL STATEMENT FINDINGS None SECTION III - FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS 2022-001 Condition: Processes were not in place to ensure that all reimbursement requests were reviewed and approved prior to submitting claims to request reimbursement. Criteria: Reimbursement request should be reviewed by someone other than the preparer. Effect: Without a process of review and approval in place to ensure claims to request reimbursements were accurate there exists a likelihood that requests were not complete or accurate. Cause: The District did not allocate adequate time for a proper secondary review and approval of claims for requesting reimbursements. Recommendations: We recommend that the District implement a process where a review and approval of reimbursement requests be completed prior to submitting claims. Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.