EIN: 264216937
UEI: M3NXFE31K6B3
Audited by: REDW LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 29, 2026 (163 days ago).
What is a management decision? →The Organization allocated payroll to the programs without proof of time and effort and no documentation of review and approval of time and effort. Questioned Costs: Unknown. Cause: Policies and procedures were not in place to properly document, record, approve, and allocate payroll to programs. Effect: Payroll that may have been for nonprogram-related activity may have been charged to programs. Repeat Finding: Yes. Recommendation: We recommend that the Organization adds documentation as part of their timekeeping process to specifically document when time charged is allocated to specific programs. Management’s Response: Management concurs with the finding and intends to add additional detail to timesheets completed by employees to properly document payroll allocated to specific programs.
Show full finding ▾Hide full finding ▴Federal program information: Funding agency: U.S. Department of Treasury Federal program: Native American CDFI Assistance Program Assistance listing number: 21.012 Award year and number: 211NA056263 – 2021 and 221NA059914 – 2022 Funding agency: U.S. Department of Treasury Federal program: CDFI Equitable Recovery Program Assistance listing number: 21.033 Award year and number: 22ERP061731 – 2022 Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and requires proper time and effort for payroll. Condition: The Organization allocated payroll to the programs without proof of time and effort and no documentation of review and approval of time and effort. Questioned Costs: Unknown. Cause: Policies and procedures were not in place to properly document, record, approve, and allocate payroll to programs. Effect: Payroll that may have been for nonprogram-related activity may have been charged to programs. Repeat Finding: Yes. Recommendation: We recommend that the Organization adds documentation as part of their timekeeping process to specifically document when time charged is allocated to specific programs. Management’s Response: Management concurs with the finding and intends to add additional detail to timesheets completed by employees to properly document payroll allocated to specific programs.
Management concurs with the finding and intends to add additional detail to timesheets completed by employees to properly document payroll allocated to specific programs.
2023-002
FAC accepted this audit on March 19, 2025 — management decision was due September 19, 2025.
The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Questioned Costs: Unknown Context: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Cause: Policies and procedures were not in place to properly document, record, approve and allocate payroll. Effect: The Organization improperly charged payroll to the grant. Repeat Finding: No. Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and requires proper time and effort for payroll. Condition: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Questioned Costs: Unknown Context: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Cause: Policies and procedures were not in place to properly document, record, approve and allocate payroll. Effect: The Organization improperly charged payroll to the grant. Repeat Finding: No. Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although they were not documented, checks and balances were in place for approval and time allocation. We have implemented formal policies and procedures to be in compliance with proper time and effort federal regulations over wages. We have also implemented a formal review and approval process for payroll and allocations with a new payroll software. Name(s) of the contact person(s) responsible for corrective action: Jordan Ruiz, Executive Director Planned completion date for corrective action plan: December 01, 2024
During our testing, we noted two unallowable expenditures charged to the grant. Questioned Costs: None Context: During our testing of allowable costs, it was noted that unallowed costs were charged to the grant. Cause: Administrative error in charging unallowable costs to federal grants. Effect: Unallowable expenses were charged to the grant. Repeat Finding: No. Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs. Condition: During our testing, we noted two unallowable expenditures charged to the grant. Questioned Costs: None Context: During our testing of allowable costs, it was noted that unallowed costs were charged to the grant. Cause: Administrative error in charging unallowable costs to federal grants. Effect: Unallowable expenses were charged to the grant. Repeat Finding: No. Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will provide supplementary training focused on the accurate allocation of costs to federal awards, as well as the identification and separation of unallowable costs from allowable costs. Name(s) of the contact person(s) responsible for corrective action: Jordan Ruiz, Executive Director Planned completion date for corrective action plan: March 31, 2025
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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