FAC Explorer

Finding 1172143 (2025-001)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-02-03
Audit: 385291
Organization: Eugene School District 4j (OR)
Auditor: CLEAR TRAIL CPAS

AI Summary

  • Core Issue: The District failed to retain I9 forms for 2 employees, violating federal employment documentation laws.
  • Impacted Requirements: Compliance with federal regulations regarding employee documentation is not met.
  • Recommended Follow-Up: Ensure all I9 forms are retained and implement a review process and training for proper documentation practices.

Finding Text

SA-2025-01 FEDERAL AWARD PROGRAM: 84.425 ESSER SPECIFIC REQUIREMENT: Documentation for employees should conform with employment law. CONDITION: During our testing of ESSER, we noted 2 employees where I9s were not retained. QUESTIONED COSTS: None noted CONTEXT: The finding is limited to the expenditures described in the condition. EFFECT: The District was not in compliance with federal government regulations regarding documentation of employment. CAUSE: The District has not properly completed and retained I9s for all employees. RECOMMENDATION: We recommend the District retain all I9s in accordance with federal law. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation. Financial Services is in communication with the Director of Human Resources regarding this issue. Human Resources is developing a review process to identify non-compliant I9s and implementing a new staff training program for proper completion of I9 documents, in making corrections and replacing missing documents.

Corrective Action Plan

4. Deficiency #4 – SA-2025-001 a. Federal Award Program – 84.425 ESSER During our testing of ESSER, we noted 2 employees where I9s were not retained. RECOMMENDATION: We recommend the District retain all I9s in accordance with federal law. b. The Director of Financial Services is in communication with the Director of Human Resources regarding this issue. Human Resources is developing a review process to identify non-compliant i9s and implementing a new staff training program for proper completion, correction and replacement of I9 documents. c. This will be implemented as of June 30, 2026.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1172141 2025-001
    Material Weakness Repeat
  • 1172142 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $3.52M
84.425 EDUCATION STABILIZATION FUND COVID-19 $2.82M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.39M
10.553 SCHOOL BREAKFAST PROGRAM $1.28M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $515,969
10.555 NATIONAL SCHOOL LUNCH PROGRAM COVID-19 $394,325
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $318,366
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $286,146
10.558 CHILD AND ADULT CARE FOOD PROGRAM $259,772
20.205 HIGHWAY PLANNING AND CONSTRUCTION $210,033
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $149,301
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $119,131
93.658 FOSTER CARE TITLE IV-E $44,066
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $32,619
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $31,252
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $24,720
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $21,517
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $20,000
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $11,753
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $2,858