EIN: 936000589
UEI: C3ECLJ9BP8N3
Audited by: Pauly Rogers and Co
Oversight agency: 84 [Department of Education]
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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 April 15, 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 October 15, 2026 (41 days from today).
What is a management decision? →We noted that bi-annual certifications were not performed for the year under audit.
Show full finding ▾Hide full finding ▴We noted that bi-annual certifications were not performed for the year under audit.
The District continues to improve controls over payroll and has continued to implement additional control practices to ensure that bi-annual certifications will be obtained for all relevant employees.
Dming our review of wages charged to IDEA, we noted two instances where an employee was overpaid by the District.
Show full finding ▾Hide full finding ▴Dming our review of wages charged to IDEA, we noted two instances where an employee was overpaid by the District.
The District continues to improve controls over payroll and has continued to implement additional control practices to ensure that payroll is being recorded accurately.
FAC accepted this audit on September 6, 2024 — management decision was due March 6, 2025.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
2022-004 The District did not get prior approval for capital expenditures under the major program as required. Criteria Capital expenditures are subject to prior approval by the ED or the pass-through entity (for ESSER grant expenditures). The District should have controls in place to identify and ensure compliance with grant requirements relating to specific purchases. Condition During audit testing, playground equipment was found to have been expensed to the grant, without prior approval as required. Upon identification by audit staff, the expenditures were moved via client journal entry to a non-grant fund, however the control over compliance did not operate appropriately to identify that there was approval needed prior to expensing. Cause Controls not operating as designed Effect Potential for ineligible grant expenses Questioned Costs None (expenses were removed from grant fund via client journal entry) Prevalence Non-systemic Recommendations We recommend a review of controls over grant expenditures with all staff to ensure controls over compliance are operating as designed.
Show full finding ▾Hide full finding ▴2022-004 The District did not get prior approval for capital expenditures under the major program as required. Criteria Capital expenditures are subject to prior approval by the ED or the pass-through entity (for ESSER grant expenditures). The District should have controls in place to identify and ensure compliance with grant requirements relating to specific purchases. Condition During audit testing, playground equipment was found to have been expensed to the grant, without prior approval as required. Upon identification by audit staff, the expenditures were moved via client journal entry to a non-grant fund, however the control over compliance did not operate appropriately to identify that there was approval needed prior to expensing. Cause Controls not operating as designed Effect Potential for ineligible grant expenses Questioned Costs None (expenses were removed from grant fund via client journal entry) Prevalence Non-systemic Recommendations We recommend a review of controls over grant expenditures with all staff to ensure controls over compliance are operating as designed.
Prior approval for capital expenditure: We have reviewed our controls over grant expenditures with new staff to ensure that controls over compliance are followed. We have made one modification that includes a review of recorded expenditures recorded in the general ledger prior to year-end to ensure that all items recorded have required approval.
FAC accepted this audit on February 10, 2022 — management decision was due August 10, 2022.
FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
The District expended Federal funds on gift cards, as well as reimbursing student body funds for the Title I purchases. In accordance with Oregon law, student body funds should not be expended on any items not specifically for student activities. Cause: Override of established internal purchasing controls. Effect: Unallowable costs charged to federal program. Recommendations: The District should provide education and training to staff at the elementary school buildings to ensure staff understands the appropriate way to request and purchase items for the Title I program. In addition, policies and procedures over payables within the business office should be evaluated and re-emphasized.
Show full finding ▾Hide full finding ▴2019-001 Unallowable costs charged to federal program. Criteria: The District is required to establish controls to ensure that allowable items are purchased with federal funding. Condition: The District expended Federal funds on gift cards, as well as reimbursing student body funds for the Title I purchases. In accordance with Oregon law, student body funds should not be expended on any items not specifically for student activities. Cause: Override of established internal purchasing controls. Effect: Unallowable costs charged to federal program. Recommendations: The District should provide education and training to staff at the elementary school buildings to ensure staff understands the appropriate way to request and purchase items for the Title I program. In addition, policies and procedures over payables within the business office should be evaluated and re-emphasized.
The District will educate staff at the school building level on appropriate procedures for purchasing items needed in the Title I programs. In addition, due to staffing changes, there has been a renewed focus on the correct purchasing procedures, and review and approvals within the business office, that will ensure future compliance. Lastly, a District wide education program on the appropriate use of student body funds will be completed to ensure the District complies with state regulations.
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
FAC accepted this audit on February 20, 2018 — management decision was due August 20, 2018.
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 2017.
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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