EIN: 936000336
UEI: P5NLJBLTL5G1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 2026. 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 August 3, 2026 (20 days ago).
What is a management decision? →SA-2025-01 – MATERIAL WEAKNESS FEDERAL AWARD PROGRAM: 84.287 - Twenty-First Century Community Learning Centers SPECIFIC REQUIREMENTS: Expenditures should be charged to appropriate account codes. CONDITION: During our testing of expenditures charged to the grant, we noted that a payment for a contracted services was charged to payroll costs. The error was subsequently corrected by the District. QUESTIONED COSTS: None CONTEXT: A disbursement was charged to an incorrect account code. EFFECT: Grant expenditure reports would be incorrect. CAUSE: There was a misunderstanding on the form that was filled out for the Oregon Department of Education. RECOMMENDATION: We recommend the District review grant expenditures for appropriate account coding. VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the importance of ensuring expenditures are charged to appropriate account codes. This error was corrected with a journal entry. Additionally the account codes used for federal awards will be reviewed for accuracy on an annual basis.
Show full finding ▾Hide full finding ▴SA-2025-01 – MATERIAL WEAKNESS FEDERAL AWARD PROGRAM: 84.287 - Twenty-First Century Community Learning Centers SPECIFIC REQUIREMENTS: Expenditures should be charged to appropriate account codes. CONDITION: During our testing of expenditures charged to the grant, we noted that a payment for a contracted services was charged to payroll costs. The error was subsequently corrected by the District. QUESTIONED COSTS: None CONTEXT: A disbursement was charged to an incorrect account code. EFFECT: Grant expenditure reports would be incorrect. CAUSE: There was a misunderstanding on the form that was filled out for the Oregon Department of Education. RECOMMENDATION: We recommend the District review grant expenditures for appropriate account coding. VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the importance of ensuring expenditures are charged to appropriate account codes. This error was corrected with a journal entry. Additionally the account codes used for federal awards will be reviewed for accuracy on an annual basis.
a. material weakness - Condition: During our testing of expenditures charged to the grant, we noted that a paymnet for contracted services was charged to payroll costs. The error was subsequently corrected by the district. Expendituresshould be charged to appropriate account codes. b. Plan of action - The responsible officials recognize the importance of ensuring expenditures are charged to the appropriate account codes. There was a misunderstanding on the form that was filled out for the oregon department of education. This error was corrected with a journal entry. Additionally, the account codes used for federal awards will be reviewed for accuracy on an annual basis. C. Timing: Correcting journal entry was completed on 6/30/2025
SA-2025-02 – SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM: 84.287 - Twenty-First Century Community Learning Centers SPECIFIC REQUIREMENTS: Reimbursement claims should be reviewed and approved by a second individual and that review documented with a signature and date. CONDITION: We noted in our testing of Twenty-First Century reimbursement claims were not being reviewed before being submitted. QUESTIONED COSTS: None CONTEXT: Reimbursements should be reviewed by a second individual. EFFECT: Without adequate controls in place to make sure claims are properly reviewed before being submitted, there exists the possibility of non compliance to the grant. CAUSE: This was caused by the absence of a documented review process. RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the claims before being submitted and documenting the review with a signature and date. VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review process to ensure grant claims are accurate and properly documented. To address this deficiency, the following actions will be implemented: Role assignment: The Business Manager will prepare and submit each federal grant claim, and the Fiscal Assistant will conduct a review before final submission. This role assignment will ensure both preparation and independent review are in place. Timing and Documentation: The review process will take place in the District business office, with detailed documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies. Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure consistency and adherence to compliance requirements. Timeline for implementation: New procedures will be established within the fiscal quarter, with training and full implementation scheduled by 3/1/2026
Show full finding ▾Hide full finding ▴SA-2025-02 – SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM: 84.287 - Twenty-First Century Community Learning Centers SPECIFIC REQUIREMENTS: Reimbursement claims should be reviewed and approved by a second individual and that review documented with a signature and date. CONDITION: We noted in our testing of Twenty-First Century reimbursement claims were not being reviewed before being submitted. QUESTIONED COSTS: None CONTEXT: Reimbursements should be reviewed by a second individual. EFFECT: Without adequate controls in place to make sure claims are properly reviewed before being submitted, there exists the possibility of non compliance to the grant. CAUSE: This was caused by the absence of a documented review process. RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the claims before being submitted and documenting the review with a signature and date. VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review process to ensure grant claims are accurate and properly documented. To address this deficiency, the following actions will be implemented: Role assignment: The Business Manager will prepare and submit each federal grant claim, and the Fiscal Assistant will conduct a review before final submission. This role assignment will ensure both preparation and independent review are in place. Timing and Documentation: The review process will take place in the District business office, with detailed documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies. Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure consistency and adherence to compliance requirements. Timeline for implementation: New procedures will be established within the fiscal quarter, with training and full implementation scheduled by 3/1/2026
a. Significant Deficiency - Condition: We noted in our testing of Twenty-First Century reimbursement that claims were not being reviewed before being submitted. B. Plan of action - The responsible officials recognize the need for an improved review process to ensure grant claims are accurate and properly documented. To address this deficiency, the following actions will be implimented: Role assignment: The Business Manager will prepare and submit each federal grant claim, and the fiscal assistant will conduct a review before final submission. This role assignment will ensure both preparation and indeprendent review are in place. c. Timeline for implimentation: New procedures will be established within the fiscal quarter, with training and full implmentation scheduled by 3/1/2026.
FAC accepted this audit on December 30, 2024 — management decision was due June 30, 2025.
CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being submitted, and any reviews that may have occurred were not documented. CRITERIA: NSLP claims should be reviewed before submission, and reviews should be documented. EFFECT: Without adequate controls in place to make sure NSLP claims are properly reviewed before being submitted, there exists the possibility of material misstatement in the financial statements. CAUSE: This deficiency was primarily caused by the absence of a structured, documented review process for the NSLP claims before submission. Without a formal requirement to review and document each claim there is an increased risk of errors. RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the claims before being submitted, and documenting said review. VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review process to ensure NSLP claims are accurate and properly document. To address this deficiency, the following actions will be implemented: Role assignment: The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will conduct a thorough review before final submission. This role assignment will ensure both preparation and indecent review are in place. Timing and Documentation: The review process will take place in the District business office, with detailed documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies. Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure consistency and adherence to compliance requirements. Timeline for implementation: New procedures will be established within the fiscal quarter, with training and full implementation scheduled by 10/1/2024.
Show full finding ▾Hide full finding ▴CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being submitted, and any reviews that may have occurred were not documented. CRITERIA: NSLP claims should be reviewed before submission, and reviews should be documented. EFFECT: Without adequate controls in place to make sure NSLP claims are properly reviewed before being submitted, there exists the possibility of material misstatement in the financial statements. CAUSE: This deficiency was primarily caused by the absence of a structured, documented review process for the NSLP claims before submission. Without a formal requirement to review and document each claim there is an increased risk of errors. RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the claims before being submitted, and documenting said review. VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review process to ensure NSLP claims are accurate and properly document. To address this deficiency, the following actions will be implemented: Role assignment: The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will conduct a thorough review before final submission. This role assignment will ensure both preparation and indecent review are in place. Timing and Documentation: The review process will take place in the District business office, with detailed documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies. Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure consistency and adherence to compliance requirements. Timeline for implementation: New procedures will be established within the fiscal quarter, with training and full implementation scheduled by 10/1/2024.
a. Significant Deficiency - Condition: We noted in our testing of NSLP claims that claims were not being reviewed before being submitted, and any reviews that may have occurred were not documented. NSLP claims should be reviewed before submission, and reviews should be documented. Without adequate controls in place to make sure NSLP claims are properly reviewed before being submitted, there exists the possibility of material misstatement in the financial statements. b. Plan of Action-The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will conduct a thorough review before final submission. This role assignment will ensure both preparation and independent review are in place. The review process will take place in the District business office, with detailed documentation of each review. This includes noting the date, reviewer's name, and any identified discrepancies. c. Timeframe for implementation-begin on 10-01-2024
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