FAC Explorer

Audit 394403

FY End
2025-06-30
Total Expended
$1.68M
Findings
4
Programs
6
Organization: Urban League of Portland (OR)
Year: 2025 Accepted: 2026-03-25
Auditor: 911194016

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186690 2025-001 Material Weakness Yes H
1186691 2025-001 Material Weakness Yes H
1186692 2025-001 Material Weakness Yes H
1186693 2025-001 Material Weakness Yes H

Programs

ALN Program Spent Major Findings
14.267 CONTINUUM OF CARE PROGRAM $217,508 Yes 1
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $72,313 Yes 0
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $61,454 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $60,000 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $4,685 Yes 0
93.525 STATE PLANNING AND ESTABLISHMENT GRANTS FOR THE AFFORDABLE CARE ACT (ACA)’S EXCHANGES $1,969 Yes 0

Contacts

Name Title Type
SLKTBDMBSK87 Julia Delgado Auditee
5032802600 Joseph Purvis Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Urban League of Portland (the League) under the programs of the federal government for the year ended June 30, 2025. The information in the 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the League, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the League.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The League has elected to use a 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Significant deficiency in internal controls over compliance related to period of performance. Federal Agency: Department of Housing and Urban Development Program Title: Continuum of Care Assistance Listing Number: 14.267 Award Number: OR0214L0E012207; OR0214L0E012308; OR0215L0E012207; OR0215L0E012308 Award Period: September 1, 2023 - August 31, 2024; September 1, 2024 - August 31, 2025; September 1, 2023 - August 31, 2024; September 1, 2024 - August 31, 2025 Criteria Per the standards contained in Title 2 US Code of Federal Regulation Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D - Post Federal Award Requirements, Section 200.309, only allowable costs incurred during the period of performance may be charged to the federal award. Condition/Context for Evaluation During our audit, from a sample of 25 transactions tested for period of performance, we identified two instances where the cost was incurred either before or after the respective award’s period of performance. In both instances the charges were related to payroll costs which were not accrued to the applicable award for when the services were rendered. Identified charges incurred outside the period of performance totaled $2,682 in the sampled population and total payroll charges determined to be outside of the period of performance were $4,691. Effect or Potential Effect The League charged to the federal award costs incurred outside the period of performance. Cause The League’s controls did not operate effectively to prevent or detect expenditures that were incurred outside of the federal award’s period of performance. Questioned Costs N/A Repeat Finding Yes Recommendation We recommend the League strengthen its internal control processes and procedures to ensure there are adequate controls in place to record payroll charges in the correct period to prevent charges to federal awards that did not occur within the award’s period of performance. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.