FAC Explorer

Audit 387256

FY End
2025-06-30
Total Expended
$5.92M
Findings
1
Programs
25
Organization: Community Action Program of East Central Oregon (WA)
Year: 2025 Accepted: 2026-02-13
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173492 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.568 Low Income Home Energy Assistance Program (LIHEAP, DR-LP, E-LIHEAP) $1.66M Yes 0
93.493 Congressional Directives $1.24M Yes 1
10.569 Emergency Food Assistance Program (Food Commodities) $688,563 Yes 0
93.569 Community Services Block Grant (CBSG) $298,946 Yes 0
93.045 Title III C1 $227,109 Yes 0
93.778 OPI - M $219,749 Yes 0
93.044 TITLE III - B $200,847 Yes 0
81.042 Weatherization Assistance for Low-Income Persons $163,843 Yes 0
93.045 Title III C2 $155,480 Yes 0
14.267 Continuum of Care Homeless Assistance Program (TH) $151,422 Yes 0
93.674 Independent Living Program (ILP) $143,253 Yes 0
93.052 Title III E $106,717 Yes 0
10.565 Commodity Supplemental Food Program $101,946 Yes 0
14.239 Home Tenant Based Assistance (HTBA) $90,071 Yes 0
93.778 No Wrong Door ADRC (NWD) $61,191 Yes 0
14.231 COVID-19: Emergency Solutions Grant Program (ESGP) $57,155 Yes 0
93.558 Temporary Assistance for Needy Families (HSP) $56,426 Yes 0
93.053 USDA/NSIP $52,618 Yes 0
93.045 SLFRF C2 $47,690 Yes 0
14.267 Continuum of Care Homeless Assistance Programs (PSH) $47,029 Yes 0
93.045 COVID-19: ARP 3E $30,275 Yes 0
93.558 CAF Self Sufficiency $28,671 Yes 0
10.568 Emergency Food Assistance Program (Administrative Costs) $25,165 Yes 0
93.043 Title III D $24,026 Yes 0
93.041 Title VII B $3,452 Yes 0

Contacts

Name Title Type
YMFLKQ27MPK5 Paula Hall Auditee
5412761926 Emily McCann Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of CAPECO 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 2 CFR 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 CAPECO, it is not intended to, and does not, present the consolidated financial position, changes in net assets, or cash flows of CAPECO. CAPECO does not have subrecipients.

Finding Details

Finding 2025-002
Criteria or specific requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.214 specifies that recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations related to subawards and contracts with certain parties. The non-federal entity must have controls in place to ensure subawards and contracts are not entered into with suspended or debarred parties. Condition: Verification support did not indicate the date verification procedures were performed. As a result, we were unable to verify this was performed prior to engaging with the contractor. Questioned costs: None. Context: Suspension and debarment verification support from SAM.gov did not explicitly state the date the verification procedures were performed. Support was not available to ensure verification procedures were performed prior to the date CAPECO engaged with the contractor. Cause: During the verification process, management failed to include a date stamp for the online print out to support the date the verification procedures were performed. Effect: Suspension and debarment verification support from SAM.gov did not explicitly state the date the verification procedures were performed. Repeat finding: Not a repeat finding. Recommendation: We recommend CAPECO ensure documentation is retained to support the date the suspension and debarment verification procedures are performed. Views of responsible officials: There is no disagreement with the audit finding.