EIN: 936000234
UEI: UNSNUM45QDA7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 15, 2021. 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 September 15, 2021 (1807 days ago).
What is a management decision? →The required semi-annual certifications were not completed for three employees as required by the program. Cause: The District did not review the Special Education employees in detail to ensure time and effort requirements were met. Effect: Without the required semi-annual certifications it is not possible for the District to support the time and effort requirements under the program. Questioned Costs: None Context: Required semi-annual certifications were not completed by the District because the District overlooked the requirements. Recommendation: Develop a review process to ensure timely completion of semi-annual certifications for all of the District?s programs with this requirement. View of Responsible Officials: The District is aware of these requirements and is working to ensure that the program coordinators and the accounting staff are completing the semi-annual certifications in a timely manner for all the District?s programs with this requirement.
Show full finding ▾Hide full finding ▴Finding 2020-01 Federal Program: CFDA 84.027, 84.173 Special Education Cluster Federal Agencies: Department of Education Pass Through Entity: Oregon Department of Education Criteria: The District is required to maintain semi-annual certifications of employees whose salary is supported by only one Federal program to document time and effort requirements for the program. Condition: The required semi-annual certifications were not completed for three employees as required by the program. Cause: The District did not review the Special Education employees in detail to ensure time and effort requirements were met. Effect: Without the required semi-annual certifications it is not possible for the District to support the time and effort requirements under the program. Questioned Costs: None Context: Required semi-annual certifications were not completed by the District because the District overlooked the requirements. Recommendation: Develop a review process to ensure timely completion of semi-annual certifications for all of the District?s programs with this requirement. View of Responsible Officials: The District is aware of these requirements and is working to ensure that the program coordinators and the accounting staff are completing the semi-annual certifications in a timely manner for all the District?s programs with this requirement.
Corrective Action Plan West Linn ? Wilsonville School District No. 3JT For the Year Ended June 30, 2020 Finding number 2020-01 - Significant Deficiency in Internal Control and Material Noncompliance ? Allowable Costs/Costs Principles Agency contact responsible for corrective action Son Le Hughes Title Chief Financial officer Phone number 503.673.7005 Email address hughess@wlwv.k12.or.us Corrective action planned The Program Department and the Business office each believed the other to be preparing, completing, and retaining the document. The effect was neither department prepared, completed nor retained 2019-20 semi-annual certifications. The Business office will be handling the preparation, completion and retention of the Semi-Annual Certifications for our Federal awards. Date of completion November, 2020 OR, Estimated date of completion Agency agrees with finding Yes X No ? Partially ? If no or partially, explain why
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