FAC Explorer

Finding 608517 (2022-006)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-02-27
Audit: 28062
Organization: Wasco County School District No 29 (OR)
Auditor: Rto & Company

AI Summary

  • Core Issue: One invoice lacked proper authorization, violating the District's policies.
  • Impacted Requirements: All invoices must be authorized before payment as per District procedures.
  • Recommended Follow-Up: Review and reinforce the invoice approval process to prevent future lapses.

Finding Text

Type of Finding: Significant Deficiency AL Title: Education Stabilization Fund (ESF) AL Number: 84.425 Federal Award Year: 2022 Federal Agency: Department of Education Pass Through Agency: Oregon Department of Education Category of Finding: Allowable Costs/Cost Principles Questioned Costs: None Finding 2022-06 Invoice Approval Criteria: According to the District?s policies and procedures, all invoices should receive appropriate authorization before payment. Condition: One invoice selected in an audit sample of 37 was missing evidence of proper authorization. Cause: The District failed to go through their normal expenditure authorization process with the selected expenditure of federal awards.

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 32074 2022-005
    Material Weakness
  • 32075 2022-006
    Significant Deficiency
  • 608516 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $444,948
10.555 National School Lunch Program $196,924
10.553 School Breakfast Program $114,154
84.010 Title I Grants to Local Educational Agencies $112,346
10.579 Child Nutrition Discretionary Grants Limited Availability $47,314
84.358 Rural Education $27,892
10.556 Special Milk Program for Children $19,789
10.559 Summer Food Service Program for Children $11,423
84.367 Improving Teacher Quality State Grants $11,099
84.424 Student Support and Academic Enrichment Program $10,000
84.027 Special Education_grants to States $2,335
45.310 Grants to States $1,321
10.582 Fresh Fruit and Vegetable Program $1,061
10.649 Pandemic Ebt Administrative Costs $614