EIN: 936000355
UEI: FTXKZSPK2884
Audited by: Koontz, Blasquez & Associates, P.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 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 July 29, 2026 (36 days ago).
What is a management decision? →FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
FAC accepted this audit on November 26, 2025 — management decision was due May 26, 2026.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
US Department of Education Passed through Oregon Department of Education Program Name: Assistance Listing Number 84.425 - COVID-19 Education Stabilization Fund Cluster - Elementary and Secondary School Relief Fund # 2022-001 - Significant Deficiency in Internal Control over Compliance with Equipment/Real Property Management Criteria ? Uniform Grant Guidance requires that subrecipients that use ESF/ESSER funds for minor remodeling, renovation or construction contracts over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition ? The District purchased services from an electrical contracting company related to newly installed modular buildings, paid them an amount over $2,000 and did not instruct the company that Davis-Bacon prevailing wage applied. Effect ? The District?s failure to comply with these requirements may have resulted in the electrical company?s personnel being paid less than Davis-Bacon wages. Cause ?District staff were not aware of the $2,000 threshold for this requirement. Perspective ? Only two of the expenses charged to this grant fall under this requirement. The one tested by the auditors was for $64,000, the other was much smaller. Auditor noted during work in other areas of the audit that the District was aware of prevailing wage requirements on larger contracts. This appears to have been an oversight, due to the size of the contract and management?s misunderstanding of the threshold. Recommendation ? Auditor recommends District staff in charge of federal grant compliance, annually review the OMB federal grant compliance supplement, specifically Part 3, Compliance Requirements. A member of management should be assigned with the responsibility to ensure all applicable compliance requirements are met. Management?s response: Management agrees with the finding. In January of each year the Fiscal Director, Jerod Nunn, will meet with the grant manager and review the Office of Management and Budget?s compliance supplement. Any changes and/or updates will be noted in the Federal grant files and will be properly followed so the district is in compliance with the Davis-Bacon and Related Acts and Reorganization Plan Regulations.
Show full finding ▾Hide full finding ▴US Department of Education Passed through Oregon Department of Education Program Name: Assistance Listing Number 84.425 - COVID-19 Education Stabilization Fund Cluster - Elementary and Secondary School Relief Fund # 2022-001 - Significant Deficiency in Internal Control over Compliance with Equipment/Real Property Management Criteria ? Uniform Grant Guidance requires that subrecipients that use ESF/ESSER funds for minor remodeling, renovation or construction contracts over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition ? The District purchased services from an electrical contracting company related to newly installed modular buildings, paid them an amount over $2,000 and did not instruct the company that Davis-Bacon prevailing wage applied. Effect ? The District?s failure to comply with these requirements may have resulted in the electrical company?s personnel being paid less than Davis-Bacon wages. Cause ?District staff were not aware of the $2,000 threshold for this requirement. Perspective ? Only two of the expenses charged to this grant fall under this requirement. The one tested by the auditors was for $64,000, the other was much smaller. Auditor noted during work in other areas of the audit that the District was aware of prevailing wage requirements on larger contracts. This appears to have been an oversight, due to the size of the contract and management?s misunderstanding of the threshold. Recommendation ? Auditor recommends District staff in charge of federal grant compliance, annually review the OMB federal grant compliance supplement, specifically Part 3, Compliance Requirements. A member of management should be assigned with the responsibility to ensure all applicable compliance requirements are met. Management?s response: Management agrees with the finding. In January of each year the Fiscal Director, Jerod Nunn, will meet with the grant manager and review the Office of Management and Budget?s compliance supplement. Any changes and/or updates will be noted in the Federal grant files and will be properly followed so the district is in compliance with the Davis-Bacon and Related Acts and Reorganization Plan Regulations.
Management?s response: Management agrees with the finding. In January of each year the Fiscal Director, Jerod Nunn, will meet with the grant manager and review the Office of Management and Budget?s compliance supplement. Any changes and/or updates will be noted in the Federal grant files and will be properly followed so the district is in compliance with the Davis-Bacon and Related Acts and Reorganization Plan Regulations.
FAC accepted this audit on January 18, 2022 — management decision was due July 18, 2022.
FAC accepted this audit on January 18, 2021 — management decision was due July 18, 2021.
FAC accepted this audit on January 28, 2020 — management decision was due July 28, 2020.
Auditor selected three month?s claims for testing. All months contained errors in math on the daily count sheets. One month contained an error in bringing amounts forward from the daily sheets to the monthly recap sheets. Because of the math errors, the meal counts claimed were inaccurate for all of the months tested. As a result, the District overclaimed reimbursement on this grant. Cause: Insufficient of attention to detail by those preparing the documents and a lack of a second review to verify accuracy. Effect: The Child Nutrition Cluster of programs was overclaimed by at least approximately $1,604. This amount needs to be paid back to the Oregon Department of Education. Perspective: The District submits several claims each month, for breakfast, lunch, and after-school snack and the Summer Food Program. Auditor tested one month of the Summer Food Program (1/3 of the number of claims) and two months of other food programs (1/5 of the number of claims). Numerous errors in counting were identified. The breakfast count for one month at Coquille Valley Elementary contained 42 errors out of 126 tallies. A total of $1,534 was identified as over claimed on this one school for breakfast in one month. Other errors at other schools in other months resulted in a total overclaimed of $1,604. Extrapolating that error to the entire year would result in potentially overclaiming over $8,000. The entire year?s grant was approximately $441,000. Statistically valid sampling was not used. Auditor Recommendation: Report the overclaim to the Oregon Department of Education. Ensure that all staff tallying meal count sheets understand the importance of accuracy. Assign an employee the responsibility of recalculating each of the count sheets, from the meal site count sheet to the summary form and then to the claiming form. Grantee Response: The Coquille School District agrees with the finding. See the corrective action plan related to federal awards.
Show full finding ▾Hide full finding ▴Criteria: Federal regulations provide that all claims for reimbursement of meals served ?must be supported by accurate meal counts by category and type take at the point of service.? Condition: Auditor selected three month?s claims for testing. All months contained errors in math on the daily count sheets. One month contained an error in bringing amounts forward from the daily sheets to the monthly recap sheets. Because of the math errors, the meal counts claimed were inaccurate for all of the months tested. As a result, the District overclaimed reimbursement on this grant. Cause: Insufficient of attention to detail by those preparing the documents and a lack of a second review to verify accuracy. Effect: The Child Nutrition Cluster of programs was overclaimed by at least approximately $1,604. This amount needs to be paid back to the Oregon Department of Education. Perspective: The District submits several claims each month, for breakfast, lunch, and after-school snack and the Summer Food Program. Auditor tested one month of the Summer Food Program (1/3 of the number of claims) and two months of other food programs (1/5 of the number of claims). Numerous errors in counting were identified. The breakfast count for one month at Coquille Valley Elementary contained 42 errors out of 126 tallies. A total of $1,534 was identified as over claimed on this one school for breakfast in one month. Other errors at other schools in other months resulted in a total overclaimed of $1,604. Extrapolating that error to the entire year would result in potentially overclaiming over $8,000. The entire year?s grant was approximately $441,000. Statistically valid sampling was not used. Auditor Recommendation: Report the overclaim to the Oregon Department of Education. Ensure that all staff tallying meal count sheets understand the importance of accuracy. Assign an employee the responsibility of recalculating each of the count sheets, from the meal site count sheet to the summary form and then to the claiming form. Grantee Response: The Coquille School District agrees with the finding. See the corrective action plan related to federal awards.
Planned corrective action: This is the same deficiency that was noted in the June 30, 2018 audit. At that time the corrective action plan was the same as below, however there were extenuating circumstances that caused the District to have the same error this year. As stated in the previous corrective action plan, a support staff was hired in November 2018 who was not a good fit for the department due to a lack of skill. After considerable attempts at training that did not take, the employee resigned the end of March of 2019. During the first part of May 2019, interviews were held and a new staff person was hired, however they could not start until July 2019. This means that the dual counting that needed to take place did not start until September 2019. Procedures have been put in place to dual count the tally sheets and assure that counts are transferred with accuracy. A Food Service secretary was hired in July 2019 to accommodate the additional review/entry process. The District also requested that the auditors test September 2019 to make sure that the inaccurate count problem has been taken care of. The September counts came out clean so it is clear that once the proper staffing was in place, the process is working. In addition, in order to help streamline the food service processes, certain forms will be changed to make the recording and counting process more efficient and easier to read thus reducing the chances of a miscount. These changes are already in process and should be well on the way to completion within the next 30 days.
2018-001
The October 2018 OMER submitted by the District included students who were not enrolled in the DayCare Center. Also, District staff marked several enrollees as Free status when there was no CIS on file to support this. As a result the District?s reimbursement rate was incorrect. Cause: The Food Service Director was not properly trained on how to prepare the OMER. Food Service staff were not properly trained in how to use the Federal Income Guidelines in making status determinations. Effect: Incorrect reporting of enrolled students will cause the reimbursement rate to be incorrect and the District will either overclaim or underclaim the Child and Adult Day Care Food Program. Failure to correct this problem could result in loss of funding from the Oregon Department of Education. Perspective: The District had 137 children enrolled in day care during October and reported 139 children on the OMER, under reporting by 2 children. The District listed 14 children (10%) as Free or Reduced status, when there was no CIS or other approved documentation on file. The correction amounted to $150 being overclaimed. Statistically valid sampling was not used. Auditor Recommendation: The 2018-19 Food Service program was reviewed by the Department of Education and as a result the District is receiving guidance in properly completing the annual OMER. In addition, the Department of Education has numerous training and guidance materials on their website. The guidance has a list of common errors to avoid. Grantee Response: The Coquille School District agrees with the finding. See the corrective action plan related to federal awards.
Show full finding ▾Hide full finding ▴Criteria: Federal regulations require that all children enrolled in day care centers be included on the One Month Enrollment Roster (OMER), which is submitted in the Oregon Department of Education in October of each year. Families are requested to provide Confidential Income Statements (CIS) from which District staff determine the status of Free, Reduced or Above Scale. Families that do not submit a CIS must be determined as Above Scale status. The Coquille School District?s unique reimbursement rate for providing meals to day care children is based on the information provided in this annual report. Condition: The October 2018 OMER submitted by the District included students who were not enrolled in the DayCare Center. Also, District staff marked several enrollees as Free status when there was no CIS on file to support this. As a result the District?s reimbursement rate was incorrect. Cause: The Food Service Director was not properly trained on how to prepare the OMER. Food Service staff were not properly trained in how to use the Federal Income Guidelines in making status determinations. Effect: Incorrect reporting of enrolled students will cause the reimbursement rate to be incorrect and the District will either overclaim or underclaim the Child and Adult Day Care Food Program. Failure to correct this problem could result in loss of funding from the Oregon Department of Education. Perspective: The District had 137 children enrolled in day care during October and reported 139 children on the OMER, under reporting by 2 children. The District listed 14 children (10%) as Free or Reduced status, when there was no CIS or other approved documentation on file. The correction amounted to $150 being overclaimed. Statistically valid sampling was not used. Auditor Recommendation: The 2018-19 Food Service program was reviewed by the Department of Education and as a result the District is receiving guidance in properly completing the annual OMER. In addition, the Department of Education has numerous training and guidance materials on their website. The guidance has a list of common errors to avoid. Grantee Response: The Coquille School District agrees with the finding. See the corrective action plan related to federal awards.
Planned corrective action: When the material comment was received in December of 2018, the corrective process and training for the 18/19 year had already begun. By the December audit, the October 2018 OMER had already been submitted. When ODE came in to do the training and the extended verification process, they further worked with the Food Service Director and electronically verified data that they had available to them in their state databases and Coquille School District resubmitted a corrected 2018 OMER based on those verifications. When the corrected OMER was approved, the District?s reimbursement rate was recalculated and is confirmed by the minimal amount of corrections in this audit finding. With the subsequent training that happened with ODE and training videos, all parties responsible for collecting, processing and reporting information for the OMER thoroughly understand their responsibilities. In addition, future OMER?s will be sent to the District?s accounting office for review adding another layer of checking to the process.
2018-002
FAC accepted this audit on December 30, 2018 — management decision was due June 30, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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