EIN: 930903782
UEI: X8QTNZ5GZ6W3
Audited by: Baker Tilly US, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 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 (156 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
Finding 2023-001— Suspension and Debarment (Significant Deficiency) Major Programs Affected – CFDAL Number Program Name Award Number Award Year Questioned Costs 11.438 Department of Commerce (DOC) – Pacific Coast Salmon Recovery Multiple 2023 N/A Criteria – Non-federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition and Context – During our testing of two vendor files, we noted both vendors files had no evidence of review of the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) to ensure that the vendors were not suspended or debarred before the Tribe entered into contracts with those vendors. We noted that one vendor had a self-certify clause that they are not suspended or debarred included in the final contract; no such self-certification was noted for the second vendor. However, based on our testing, we noted none of the vendors were suspended or debarred. Cause – The programs did not follow the Tribe’s procurement policy’s documentation requirement to indicate verification of checking the vendors for suspension and debarment. Effect – The Tribe could be at risk for contracting with vendors that have been suspended or debarred from governmental contracts. Recommendation – We understand that the Tribe has already implemented a procedure to enhance current practice and will be including a printed verification from SAM.gov in the vendor’s procurement file. We recommend the Tribe implement a supervisory review of the vendor files to ensure all procurement-related documents are maintained in accordance with the Tribe’s policy. Views of responsible officials – See the Tribe’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-001— Suspension and Debarment (Significant Deficiency) Major Programs Affected – CFDAL Number Program Name Award Number Award Year Questioned Costs 11.438 Department of Commerce (DOC) – Pacific Coast Salmon Recovery Multiple 2023 N/A Criteria – Non-federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition and Context – During our testing of two vendor files, we noted both vendors files had no evidence of review of the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) to ensure that the vendors were not suspended or debarred before the Tribe entered into contracts with those vendors. We noted that one vendor had a self-certify clause that they are not suspended or debarred included in the final contract; no such self-certification was noted for the second vendor. However, based on our testing, we noted none of the vendors were suspended or debarred. Cause – The programs did not follow the Tribe’s procurement policy’s documentation requirement to indicate verification of checking the vendors for suspension and debarment. Effect – The Tribe could be at risk for contracting with vendors that have been suspended or debarred from governmental contracts. Recommendation – We understand that the Tribe has already implemented a procedure to enhance current practice and will be including a printed verification from SAM.gov in the vendor’s procurement file. We recommend the Tribe implement a supervisory review of the vendor files to ensure all procurement-related documents are maintained in accordance with the Tribe’s policy. Views of responsible officials – See the Tribe’s Corrective Action Plan.
Person(s) Responsible for Corrective Action: Donald Moos, CFO 1245 Fulton Avenue Coos Bay, OR 97420 Estimated Completion Date: ___July 2024_____ In July 2024, we reviewed our active vendors and documented debarment reports within each file. Workflows were updated to require all new vendors to have documentation included in their vendor file. An annual workflow has been initiated to review all vendors in January each year to update debarment statements to vendor file.
FAC accepted this audit on July 20, 2023 — management decision was due January 20, 2024.
FAC accepted this audit on August 31, 2022 — management decision was due March 3, 2023.
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 7, 2018 — management decision was due March 7, 2019.
FAC accepted this audit on September 26, 2017 — management decision was due March 26, 2018.
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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