EIN: 936000793
UEI: L73THU2LB9R1
Audited by: Umpqua Valley Financial
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 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 March 17, 2025 — management decision was due September 17, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on December 29, 2021 — management decision was due June 29, 2022.
The District was not aware they were subject to an audit under the requirements of the Uniform Guidance as expenditures of federal awards exceeded $750,000 and did not procure or otherwise arrange for the required audit. Cause: The District did not have procedures in place to track the total expenditures of federal awards for the year. Effect or Potential Effect: The District did not procure or otherwise arrange for the audit required by this part in accordance with ?200.509. The auditor notified the District of this requirement and was subsequently engaged to perform the audit in accordance with the Uniform Guidance. Context: While performing audit procedures it was determined the District expended more than $750,000. Recommendation: We recommend the District put in place process to an annually evaluate the amount of expenditures of federal awards that occur during the year. This evaluation should be prepared and reviewed by separate individuals. Views of Responsible Officials: The Business Manager will create a spread sheet that will keep track of all federal monies spent during the fiscal year. This document will be printed out each month and provided to the Superintendent for review.
Show full finding ▾Hide full finding ▴2021-002 10.559 Child Nutrition Cluster Department of Agriculture Passed through Oregon Department of Education Criteria: In accordance with Uniform Guidance Section 200.508, the auditee must procure or otherwise arrange for the audit required by this part in accordance with ?200.509, and ensure it is properly performed and submitted when due in accordance with ?200.512. Condition: The District was not aware they were subject to an audit under the requirements of the Uniform Guidance as expenditures of federal awards exceeded $750,000 and did not procure or otherwise arrange for the required audit. Cause: The District did not have procedures in place to track the total expenditures of federal awards for the year. Effect or Potential Effect: The District did not procure or otherwise arrange for the audit required by this part in accordance with ?200.509. The auditor notified the District of this requirement and was subsequently engaged to perform the audit in accordance with the Uniform Guidance. Context: While performing audit procedures it was determined the District expended more than $750,000. Recommendation: We recommend the District put in place process to an annually evaluate the amount of expenditures of federal awards that occur during the year. This evaluation should be prepared and reviewed by separate individuals. Views of Responsible Officials: The Business Manager will create a spread sheet that will keep track of all federal monies spent during the fiscal year. This document will be printed out each month and provided to the Superintendent for review.
The District was not aware they were subject to an audit under the requirements of the Uniform Guidance as expenditures of federal awards exceeded $750,000 and did not procure or otherwise arrange for the required audit. Auditor recommends the District put in place a process to annually evaluate the amount of federal awards that occur during the year. This evaluation should be prepared and reviewed by separate individuals. Create a spreadsheet that will be completed monthly to track all federal monies spent during the fiscal year. Any reimbursement made will be added to the sheet and each month the report will be printed out and provided to the Superintendent for review and signature. Spreadsheet has been created and will be updated thru the end of September and given tot he superintendent for signature by October 5th. Going forward, this report will be provided to the superintendent each month prior to the 5th of the month.
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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