FAC Explorer

Finding 1174309 (2025-001)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-02-19
Audit: 388061
Organization: Yamhill County School District 30j (OR)
Auditor: CLEAR TRAIL CPAS

AI Summary

  • Core Issue: Disbursements for Title 1 were shipped to private residences instead of District property.
  • Impacted Requirements: All disbursements must be sent to District locations for proper tracking and compliance with federal regulations.
  • Recommended Follow-Up: Ensure all future disbursements are shipped to District property to reduce risks of errors and fraud.

Finding Text

SA-2025-01 – SIGNIFICANT DEFICIENCY CONDITION: During our testing of Title 1 disbursements, we noted there were multiple purchases shipped directly to a private residence without receipt of the products at the District office. CRITERIA: All disbursements should be shipped to District property for accountability, tracking and ensuring compliance with federal regulations. EFFECT: When supplies are shipped to private residences, there exists the increased likelihood of errors and fraud. CAUSE: The District finance office is of limited size due to the small nature of the School District. RECOMMENDATION: We recommend all disbursements be shipped to District property. VIEWS OF RESPONSIBLE OFFICIALS: The district acknowledges the finding and has already met with the Title 1 Coordinator and the District purchasing clerk to ensure this does not occur again.

Corrective Action Plan

SA-2025-01 - SIGNIFICANT DEFICIENCY FINDING: During our testing of Title 1 disbursements, we noted there were multiple purchases shipped directly to a private residence without receipt of the products at the District office. All disbursements should be shipped to District property for accountability, tracking and ensuring compliance with federal regulations. When supplies are shipped to private residences, there exists the increased likelihood of errors and fraud. AUDITOR RECOMMENDATION: We recommend all disbursements be shipped to District property. PLAN OF ACTION AND TIMEFRAME FOR IMPLEMENTATION: The district acknowledges the finding and has already met with the Title 1 Coordinator and the District purchasing clerk immediately after the exit meeting with the auditors to ensure this does not occur again effective this 2025-2026 school year.

Categories

Procurement, Suspension & Debarment Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 IMPACT AID $518,214
10.555 NATIONAL SCHOOL LUNCH PROGRAM $332,478
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $316,648
84.027 SPECIAL EDUCATION GRANTS TO STATES $249,134
10.553 SCHOOL BREAKFAST PROGRAM $195,974
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $70,228
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $43,015
84.425 EDUCATION STABILIZATION FUND COVID-19 $42,886
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $25,665
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $25,529
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $25,116
10.555 NATIONAL SCHOOL LUNCH PROGRAM COVID-19 $24,921
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $5,520
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $2,714