FAC Explorer

Audit 50125

FY End
2022-06-30
Total Expended
$2.07M
Findings
6
Programs
13
Organization: Portland Opportunities Industrialization Center, Inc. (OR)
Year: 2022 Accepted: 2023-07-17
Auditor: Hoffman Stewart & Schmidt PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44090 2022-004 Significant Deficiency - I
44091 2022-004 Significant Deficiency - I
44092 2022-004 Significant Deficiency - I
620532 2022-004 Significant Deficiency - I
620533 2022-004 Significant Deficiency - I
620534 2022-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
17.270 Reintegration of Ex-Offenders $313,669 - 0
93.498 Provider Relief Fund $115,000 - 0
93.667 Social Services Block Grant $99,514 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $99,390 Yes 1
14.231 Emergency Solutions Grant Program $97,202 - 0
17.259 Wia Youth Activities $95,199 - 0
10.553 School Breakfast Program $84,760 - 0
21.019 Coronavirus Relief Fund $63,791 Yes 0
84.425 Education Stabilization Fund $50,202 Yes 0
17.258 Wia Adult Program $20,135 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $20,000 - 0
17.278 Wia Dislocated Worker Formula Grants $9,958 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
MJWPWCBAL7J9 Marcie Connolly Auditee
5039948720 Nathan Stamets Auditor
No contacts on file

Notes to SEFA

Title: Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Portland Opportunities Industrialization Center, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Pass-through identifying numbers are presented when available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Noncash Awards Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Portland Opportunities Industrialization Center, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Pass-through identifying numbers are presented when available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization received noncash awards in the form of donated equipment from the Oregon Department of Education. The donated equipment is reported on the Schedule at fair value and totaled $302,101.

Finding Details

Finding 2022-004
Condition: The Organization has a procurement policy; however, the policy does not include all the elements required by the Uniform Guidance (UG). The policy should detail, among other items, thresholds and procedures for each of the five procurement methods, and how conflicts of interest are identified and addressed. Criteria: 2 CFR section 200.318 through 200.326 outlines the procurement standards and the elements that should be included in the Organization?s policy. Cause: Due to time restraints, the Organization has not yet updated its current policy. Effect: The effect is unknown. Recommendation: We recommend the Organization update its procurement policy with all the elements required by the UG.
Finding 2022-004
Condition: The Organization has a procurement policy; however, the policy does not include all the elements required by the Uniform Guidance (UG). The policy should detail, among other items, thresholds and procedures for each of the five procurement methods, and how conflicts of interest are identified and addressed. Criteria: 2 CFR section 200.318 through 200.326 outlines the procurement standards and the elements that should be included in the Organization?s policy. Cause: Due to time restraints, the Organization has not yet updated its current policy. Effect: The effect is unknown. Recommendation: We recommend the Organization update its procurement policy with all the elements required by the UG.
Finding 2022-004
Condition: The Organization has a procurement policy; however, the policy does not include all the elements required by the Uniform Guidance (UG). The policy should detail, among other items, thresholds and procedures for each of the five procurement methods, and how conflicts of interest are identified and addressed. Criteria: 2 CFR section 200.318 through 200.326 outlines the procurement standards and the elements that should be included in the Organization?s policy. Cause: Due to time restraints, the Organization has not yet updated its current policy. Effect: The effect is unknown. Recommendation: We recommend the Organization update its procurement policy with all the elements required by the UG.
Finding 2022-004
Condition: The Organization has a procurement policy; however, the policy does not include all the elements required by the Uniform Guidance (UG). The policy should detail, among other items, thresholds and procedures for each of the five procurement methods, and how conflicts of interest are identified and addressed. Criteria: 2 CFR section 200.318 through 200.326 outlines the procurement standards and the elements that should be included in the Organization?s policy. Cause: Due to time restraints, the Organization has not yet updated its current policy. Effect: The effect is unknown. Recommendation: We recommend the Organization update its procurement policy with all the elements required by the UG.
Finding 2022-004
Condition: The Organization has a procurement policy; however, the policy does not include all the elements required by the Uniform Guidance (UG). The policy should detail, among other items, thresholds and procedures for each of the five procurement methods, and how conflicts of interest are identified and addressed. Criteria: 2 CFR section 200.318 through 200.326 outlines the procurement standards and the elements that should be included in the Organization?s policy. Cause: Due to time restraints, the Organization has not yet updated its current policy. Effect: The effect is unknown. Recommendation: We recommend the Organization update its procurement policy with all the elements required by the UG.
Finding 2022-004
Condition: The Organization has a procurement policy; however, the policy does not include all the elements required by the Uniform Guidance (UG). The policy should detail, among other items, thresholds and procedures for each of the five procurement methods, and how conflicts of interest are identified and addressed. Criteria: 2 CFR section 200.318 through 200.326 outlines the procurement standards and the elements that should be included in the Organization?s policy. Cause: Due to time restraints, the Organization has not yet updated its current policy. Effect: The effect is unknown. Recommendation: We recommend the Organization update its procurement policy with all the elements required by the UG.