EIN: 930775536
UEI: WBN7MFNQMCJ3
Audited by: SOLUTIONS CPAS
Oversight agency: 10 [Department of Agriculture]
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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 December 11, 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 June 11, 2026 (95 days ago).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
Condition and Context: Internal controls failed to prevent, detect, or correct noncompliance. During testing, the following were identified: The district charged the federal program chemical inventory priced above cost. Certain employee timecards had no supporting documentation or rational behind the allocation of specific activities and did not appropriately document time charged directly to the program. The indirect cost rate agreed to within the grant agreement was not used consistently across the indirect cost pool and indirect costs were charged to the program as direct costs.
Show full finding ▾Hide full finding ▴Condition and Context: Internal controls failed to prevent, detect, or correct noncompliance. During testing, the following were identified: The district charged the federal program chemical inventory priced above cost. Certain employee timecards had no supporting documentation or rational behind the allocation of specific activities and did not appropriately document time charged directly to the program. The indirect cost rate agreed to within the grant agreement was not used consistently across the indirect cost pool and indirect costs were charged to the program as direct costs.
Recommendation: We recommend that the district re-review all costs charged to the program and isolate direct costs that comply with cost principle requirements. This should only include costs that are documented as directly applicable to the program. Direct costs should be charged at cost. Indirect costs including overhead, general administrative salaries and wages, untracked employee time, coordination fees, and other general and administrative costs associated with inventories should then be excluded from being charged to the program and applied to the grant using the indirect cost rate outlined in the grant agreement and reported accordingly. Further, we recommend the district implement a method of secondary review and approval over calculations for the indirect cost rate to ensure it is calculated completely and correctly
During testing, it was identified that an SF-425 for the grant 23-DG-11062752- 069 submitted contained incorrect allocations of indirect and direct costs.
Show full finding ▾Hide full finding ▴During testing, it was identified that an SF-425 for the grant 23-DG-11062752- 069 submitted contained incorrect allocations of indirect and direct costs.
Recommendation: We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization’s general ledger or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personnel responsible for providing secondary review and approval for the reports prior to submission can verify totals and metrics reported to ensure completeness and accuracy.
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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