FAC Explorer

Audit 44205

FY End
2022-06-30
Total Expended
$138.94M
Findings
4
Programs
79
Organization: Clackamas County, Oregon (OR)
Year: 2022 Accepted: 2023-07-13
Auditor: Moss Adams LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38688 2022-001 Significant Deficiency - L
38689 2022-001 Significant Deficiency - L
615130 2022-001 Significant Deficiency - L
615131 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $32.25M Yes 0
14.239 Home Investment Partnerships Program $18.97M - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $10.38M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $3.86M Yes 0
21.023 Emergency Rental Assistance Program $3.32M Yes 1
93.568 Low-Income Home Energy Assistance $2.37M Yes 0
93.563 Child Support Enforcement $1.35M - 0
93.268 Immunization Cooperative Agreements $1.29M - 0
14.267 Continuum of Care Program $1.23M - 0
14.218 Community Development Block Grants/entitlement Grants $1.18M - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $884,357 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $853,785 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $544,630 - 0
93.498 Provider Relief Fund $461,610 - 0
16.575 Crime Victim Assistance $432,705 - 0
14.256 Neighborhood Stabilizations Program (recovery Act Funded) $428,223 - 0
93.958 Block Grants for Community Mental Health Services $417,484 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $382,120 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $347,473 - 0
16.842 Opioid Affected Youth Initiative $334,395 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $287,680 - 0
81.042 Weatherization Assistance for Low-Income Persons $279,362 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $256,328 - 0
97.042 Emergency Management Performance Grants $239,608 - 0
16.585 Drug Court Discretionary Grant Program $208,089 - 0
95.007 Research and Data Analysis $205,811 - 0
93.053 Nutrition Services Incentive Program $181,527 - 0
93.558 Temporary Assistance for Needy Families $160,161 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $125,295 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $121,589 - 0
93.788 Opioid Str $113,256 - 0
94.016 Senior Companion Program $108,798 - 0
20.224 Federal Lands Access Program $104,461 - 0
93.889 National Bioterrorism Hospital Preparedness Program $99,865 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $88,110 - 0
93.569 Community Services Block Grant $79,322 - 0
93.556 Promoting Safe and Stable Families $77,623 - 0
20.205 Highway Planning and Construction $77,381 - 0
93.994 Maternal and Child Health Services Block Grant to the States $77,099 - 0
94.002 Retired and Senior Volunteer Program $68,673 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $66,144 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $62,961 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $59,416 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $53,093 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $53,000 - 0
93.667 Social Services Block Grant $51,592 - 0
97.024 Emergency Food and Shelter National Board Program $51,071 - 0
10.447 The Rural Development (rd) Multi-Family Housing Revitalization Demonstration Program (mpr) $50,000 - 0
16.021 Justice Systems Response to Families $49,526 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $47,726 - 0
21.019 Coronavirus Relief Fund $47,635 - 0
93.069 Public Health Emergency Preparedness $46,630 - 0
17.259 Wia Youth Activities $44,839 - 0
66.432 State Public Water System Supervision $44,243 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $40,039 - 0
20.507 Federal Transit_formula Grants $39,974 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $39,638 - 0
10.664 Cooperative Forestry Assistance $37,043 - 0
81.U01 Oregon Low-Income Energy Efficiency $29,164 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $27,800 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $26,884 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $26,789 - 0
16.922 Equitable Sharing Program $24,435 - 0
97.067 Homeland Security Grant Program $23,571 - 0
14.231 Emergency Solutions Grant Program $23,405 - 0
93.324 State Health Insurance Assistance Program $20,420 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $17,200 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $17,000 - 0
20.616 National Priority Safety Programs $9,912 - 0
93.071 Medicare Enrollment Assistance Program $6,500 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $6,025 - 0
39.003 Donation of Federal Surplus Personal Property $4,959 - 0
93.658 Foster Care_title IV-E $4,279 - 0
20.600 State and Community Highway Safety $3,867 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $2,934 - 0
93.103 Food and Drug Administration_research $2,750 - 0
15.233 Forests and Woodlands Resource Management $2,397 - 0
21.016 Equitable Sharing $2,220 - 0
93.499 Low Income Household Water Assistance Program $1,927 - 0

Contacts

Name Title Type
NVWKAVB8JND6 Joseph Rosevear Auditee
5037425400 Ashley Osten Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) is presented using the modified accrual basis of accounting, which is described in Note 1 to the basic financial statements of Clackamas County, Oregon (the County). Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) wherein certain types of expenses are not allowable or are limited as to reimbursement. The Pass through entity identifying numbers are presented where applicable. De Minimis Rate Used: N Rate Explanation: During the fiscal year ended, June 30, 2022, the County did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The County makes loans to developers for the construction of low-income housing units. The seed money for these loans used to establish the program initially was provided through Federal funds under the Rural Development Multi-Family Housing Revitalization Demonstration Program (ALN #10.447), Community Development Block Grants/Entitlement Grants (ALN #14.218), HOME Investment Partnerships Program (ALN #14.239), and Neighborhood Stabilization Program (ALN #14.256); The Countys responsibility over these loans is to ensure that a specified percentage of the total rental units are rented to low-income individuals, and the ongoing compliance requirements relate to the accumulated loan balances.The outstanding loan balances as of June 30, 2022 consists of: THE RURAL DEVELOPMENT (RD) MULTI-FAMILY HOUSING REVITALIZATION DEMONSTRATION PROGRAM (MPR) (10.447) - Balances outstanding at the end of the audit period were 50000. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 4494457. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 1127938. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 18954200. NEIGHBORHOOD STABILIZATIONS PROGRAM (RECOVERY ACT FUNDED) (14.256) - Balances outstanding at the end of the audit period were 428223.
Title: Basis of Presentation Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) is presented using the modified accrual basis of accounting, which is described in Note 1 to the basic financial statements of Clackamas County, Oregon (the County). Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) wherein certain types of expenses are not allowable or are limited as to reimbursement. The Pass through entity identifying numbers are presented where applicable. De Minimis Rate Used: N Rate Explanation: During the fiscal year ended, June 30, 2022, the County did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule presents the activity of all federally-funded programs of the County, except for the Housing Authority of Clackamas County (HACC) and the Workforce Investment Council of Clackamas County, Inc. (dba Clackamas Workforce Partnership), which issue separate reports. The reporting entity is defined in Note 1 to the Countys basic financial statements. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in financial position, or the cash flows of the County.

Finding Details

Finding 2022-001
Federal Assistance Listing Number and Program Name - 21.023 COVID-19 - Emergency Rental Assistance Program Award Number: N/A Award Year: 2022 Questioned Costs: None reported Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This issue did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting one of the reports had no support available to substantiate that the reports were submitted timely by the County. If there was an extension granted by the federal agency, the County maintained no evidence of an approved extension. Effect: There could have been delays in required monthly reporting to Treasury. Cause: The County has no control in place to document and maintain extensions granted by the federal agency. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Such a system should include a control ensuring evidence of granted extensions for reports are documented and maintained for an appropriate period. Views of responsible officials: Management agrees with the finding and auditor recommendation.
Finding 2022-001
Federal Assistance Listing Number and Program Name - 21.023 COVID-19 - Emergency Rental Assistance Program Award Number: N/A Award Year: 2022 Questioned Costs: None reported Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This issue did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting one of the reports had no support available to substantiate that the reports were submitted timely by the County. If there was an extension granted by the federal agency, the County maintained no evidence of an approved extension. Effect: There could have been delays in required monthly reporting to Treasury. Cause: The County has no control in place to document and maintain extensions granted by the federal agency. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Such a system should include a control ensuring evidence of granted extensions for reports are documented and maintained for an appropriate period. Views of responsible officials: Management agrees with the finding and auditor recommendation.
Finding 2022-001
Federal Assistance Listing Number and Program Name - 21.023 COVID-19 - Emergency Rental Assistance Program Award Number: N/A Award Year: 2022 Questioned Costs: None reported Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This issue did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting one of the reports had no support available to substantiate that the reports were submitted timely by the County. If there was an extension granted by the federal agency, the County maintained no evidence of an approved extension. Effect: There could have been delays in required monthly reporting to Treasury. Cause: The County has no control in place to document and maintain extensions granted by the federal agency. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Such a system should include a control ensuring evidence of granted extensions for reports are documented and maintained for an appropriate period. Views of responsible officials: Management agrees with the finding and auditor recommendation.
Finding 2022-001
Federal Assistance Listing Number and Program Name - 21.023 COVID-19 - Emergency Rental Assistance Program Award Number: N/A Award Year: 2022 Questioned Costs: None reported Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This issue did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting one of the reports had no support available to substantiate that the reports were submitted timely by the County. If there was an extension granted by the federal agency, the County maintained no evidence of an approved extension. Effect: There could have been delays in required monthly reporting to Treasury. Cause: The County has no control in place to document and maintain extensions granted by the federal agency. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Such a system should include a control ensuring evidence of granted extensions for reports are documented and maintained for an appropriate period. Views of responsible officials: Management agrees with the finding and auditor recommendation.