FAC Explorer

Audit 409289

FY End
2024-06-30
Total Expended
$4.41M
Findings
2
Programs
3
Organization: PORT OF HOOD RIVER (OR)
Year: 2024 Accepted: 2026-08-17
Auditor: CLEAR TRAIL CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227099 2024-003 Material Weakness Yes L
1227100 2024-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $4.25M Yes 2
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $153,017 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $9,523 Yes 0

Contacts

Name Title Type
JETJS92NEEX4 Debbie Smith-Wagar Auditee
5413866651 Tara Kamp Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards included the federal grant activity of the Port of Hood River under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of 2 CFR 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the Port, it is not intended and does not present the financial position, changes in net position, or cash flow of the Port.
The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. Expenditures reported on this schedule are recognized following the cost principles in 2 CFR 200, where certain types of expenditures are not allowable or are limited as to reimbursement. Passthrough identifying numbers are presented where available. The Port has elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2024-003
SA-2024-03 FEDERAL PROGRAM : BUILD Grant 20.933 CONDITION: During our testing of the SF-270 report, we found that the report was inaccurate because the associated expenditures and subsequent reimbursements were adjusted after it was originally filed, and the report was not subsequently amended to reflect those changes. CRITERIA: The SF-270 report should be refiled if changes are made after initially filed. EFFECT: Without accurate reporting, the Port can be found out of compliance by the federal agency. CAUSE: The dates were incorrect on the report due to an expenditure being recorded incorrectly. RECOMMENDATION: We recommend the SF-270 reports are re-filed if needed. MANAGEMENT’S RESPONSE: Additional controls are in place to make sure the expenditures are recorded correctly and reports will be reviewed if any changes are made to expenditures.
Finding 2024-004
SA-2024-04 FEDERAL PROGRAM : BUILD Grant 20.933 CONDITION: During our testing of the reporting requirements for the grant, we noted the Port did not file the SF-425 for the fiscal year. CRITERIA: The SF-425 report is required to be submitted. EFFECT: Without submitting required reports, the Port can be found out of compliance by the federal agency. CAUSE: The Port was relying on a contractor to prepare and file the reports. RECOMMENDATION: We recommend the SF-425 is filed. MANAGEMENT’S RESPONSE: The Port recognizes the filing of grant reports is its responsibility and has added a grant calendar to make sure that all reports are filed timely.