EIN: 930553346
UEI: XJA8AWALTC16
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 20, 2020. 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 January 20, 2021 (2042 days ago).
What is a management decision? →Finding # 2019-001 Type: Federal Awards Type: Material Weakness Type: Material Noncompliance CFDA Number: Department of Education 84.365 English Language Acquisition Grants Requirement: Costs charged under grant awards to the organization must be consistent with the provisions of the agreement. Accounting records must support amounts billed under these agreements. Condition/Context: Management identified discrepancies between indirect costs charged to pass-through agencies under grant agreements and the accounting records. The amounts charged were also not consistent with the grant agreements. While material to the agreements, the amounts were not material to the financial statements or federal expenditures as a whole. Cause: There was insufficient review and oversight of the billings. Effect: Pass-through agencies were overbilled. Questioned Costs: Identified overbillings were approximately $107,000. Recommendation: We recommend review and approval by management personnel of invoices prior to submission. The review should include a reconciliation of the invoice to the accounting records and summary of billing requirements under the agreements. This individual should be separate from individuals contracting and preparing the invoices. Management?s Response Management completed a full review of all active contracts and agreements in late 2019 through mid-2020. Processes are in place to ensure reconciliation of invoices to accounting records and billing requirements. All billings are reviewed prior to submission to customers to assure secondary review.
Show full finding ▾Hide full finding ▴Finding # 2019-001 Type: Federal Awards Type: Material Weakness Type: Material Noncompliance CFDA Number: Department of Education 84.365 English Language Acquisition Grants Requirement: Costs charged under grant awards to the organization must be consistent with the provisions of the agreement. Accounting records must support amounts billed under these agreements. Condition/Context: Management identified discrepancies between indirect costs charged to pass-through agencies under grant agreements and the accounting records. The amounts charged were also not consistent with the grant agreements. While material to the agreements, the amounts were not material to the financial statements or federal expenditures as a whole. Cause: There was insufficient review and oversight of the billings. Effect: Pass-through agencies were overbilled. Questioned Costs: Identified overbillings were approximately $107,000. Recommendation: We recommend review and approval by management personnel of invoices prior to submission. The review should include a reconciliation of the invoice to the accounting records and summary of billing requirements under the agreements. This individual should be separate from individuals contracting and preparing the invoices. Management?s Response Management completed a full review of all active contracts and agreements in late 2019 through mid-2020. Processes are in place to ensure reconciliation of invoices to accounting records and billing requirements. All billings are reviewed prior to submission to customers to assure secondary review.
Education Northwest respectfully submits the following corrective action plan for the year ended December 31, 2019. Contact Person Kimberly Kelly, Director of Finance & Accounting Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: January 1, 2019 through December 31, 2019. The finding from the December 31, 2019 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding #2019-001 Type: Federal Awards Type: Material Weakness Type: Material Noncompliance Material Weakness and Noncompliance: Management identified discrepancies between indirect costs charged to pass-through agencies under grant agreements and the accounting records. The amounts charged were also not consistent with the grant agreements. Identified overbillings were approximately $107,000. Recommendation: The auditor recommends review and approval by management personnel of invoices prior to submission. The review should include a reconciliation of the invoice to the accounting records and summary of billing requirements under the agreements. This individual should be separate from individuals contracting and preparing the invoices. Corrective Action: Management completed a full review of all active contracts and agreements in late 2019 through mid-2020. Processes are in place to ensure reconciliation of invoices to accounting records and billing requirements. All billings are reviewed prior to submission to customers to assure secondary review. Anticipated Completion Date July 31, 2020
FAC accepted this audit on September 17, 2019 — management decision was due March 17, 2020.
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