FAC Explorer

Audit 39702

FY End
2022-06-30
Total Expended
$40.34M
Findings
2
Programs
22
Organization: Eugene School District 4j (OR)
Year: 2022 Accepted: 2023-05-23
Auditor: Pauly Rogers & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42433 2022-003 Material Weakness - F
618875 2022-003 Material Weakness - F

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $5.45M - 0
32.009 Emergency Connectivity Fund Program - Covid-19 $4.28M Yes 1
84.027 Special Education_grants to States $2.24M Yes 0
10.553 School Breakfast Program $2.14M - 0
10.558 Child and Adult Care Food Program $425,516 - 0
84.027 Special Education_grants to States - Covid-19 $246,733 Yes 0
84.287 Twenty-First Century Community Learning Centers $231,219 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $206,778 - 0
20.205 Highway Planning and Construction $109,005 - 0
16.710 Public Safety Partnership and Community Policing Grants $95,101 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $69,661 - 0
84.010 Title I Grants to Local Educational Agencies $60,002 Yes 0
84.365 English Language Acquisition State Grants $29,684 - 0
84.173 Special Education_preschool Grants $27,335 Yes 0
84.424 Student Support and Academic Enrichment Program $26,657 - 0
84.425 Education Stabilization Fund - Covid-19 $23,701 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $21,620 - 0
84.060 Indian Education_grants to Local Educational Agencies $11,873 - 0
84.367 Improving Teacher Quality State Grants $7,633 - 0
10.582 Fresh Fruit and Vegetable Program $7,338 - 0
10.649 Pandemic Ebt Administrative Costs - Covid-19 $5,814 - 0
93.556 Promoting Safe and Stable Families $5,250 - 0

Contacts

Name Title Type
CRLJD123U3L1 Matt Brown Auditee
5417907608 Tara Kamp Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes federal grant activityunder programs of the federal government. The information in this schedule is presented inaccordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the schedule presents only a selected portion of theoperations, it is not intended to and does not present the net position, changes in net position, orcash flows of the entity.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the schedule are reported on the modified accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowed or are limited as toreimbursement. Negative amounts shown on the schedule represent adjustments or credits madein the normal course of business to amounts reported as expenditures in prior years. The entityhas not elected to use the ten percent de minimus indirect cost rate as allowed under UniformGuidance, due to the fact that they already have a negotiated indirect cost rate with OregonDepartment of Education, and thus is not allowed to use the de minimus rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
SA-2022-3 ? MATERIAL WEAKNESS FEDERAL AWARD PROGRAM ? 32.009 Emergency Connectivity Fund Program SPECIFIC REQUIREMENT ? The Emergency Connectivity Fund Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. CONDITION: The District did not meet the asset and service inventories as outlined in the compliance supplement. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without asset and service inventories the possibility exists of non compliance with keeping, maintaining and disposing of federally purchased equipment. CAUSE: The District did not meet the asset and service inventory requirements as outlined in the compliance supplement. RECOMMENDATION: We recommend the District comply with the requirements as set forth in the compliance supplement. VIEWS OF RESPONSBILE OFFICIALS: The Superintendent and Chief Administrative Officer are aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2022-003
SA-2022-3 ? MATERIAL WEAKNESS FEDERAL AWARD PROGRAM ? 32.009 Emergency Connectivity Fund Program SPECIFIC REQUIREMENT ? The Emergency Connectivity Fund Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. CONDITION: The District did not meet the asset and service inventories as outlined in the compliance supplement. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without asset and service inventories the possibility exists of non compliance with keeping, maintaining and disposing of federally purchased equipment. CAUSE: The District did not meet the asset and service inventory requirements as outlined in the compliance supplement. RECOMMENDATION: We recommend the District comply with the requirements as set forth in the compliance supplement. VIEWS OF RESPONSBILE OFFICIALS: The Superintendent and Chief Administrative Officer are aware of this condition and recommendation and will direct staff to complete recommendation.