EIN: 936000830
UEI: HCDLVS7KWJ97
Audited by: Talbot Korvola & Warwick, LLP
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 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 13, 2026 (16 days ago).
What is a management decision? →The District could not provide documentation of review and approval of the indirect costs charged to the federal program. The deficiency in controls over compliance related to indirect costs is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: There is potential for indirect costs in excess of the allowed indirect cost rate to be charged to the federal program. Questioned Costs: No questioned costs identified. Context: The District appears to have not retained documentation of review and approval of the indirect costs charged to the federal program. Recommendation: The District should ensure controls related to compliance with indirect cost requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.
Show full finding ▾Hide full finding ▴Finding 2025-002 Award Year: 2024-2025 Federal program: U.S. Department of Agriculture – 10.553, 10.555,10.559, 10.582 Child Nutrition Cluster Pass-through entity: Oregon Department of Education Criteria: Per 2 CFR 200.303, a non-Federal entity must “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: The District could not provide documentation of review and approval of the indirect costs charged to the federal program. The deficiency in controls over compliance related to indirect costs is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: There is potential for indirect costs in excess of the allowed indirect cost rate to be charged to the federal program. Questioned Costs: No questioned costs identified. Context: The District appears to have not retained documentation of review and approval of the indirect costs charged to the federal program. Recommendation: The District should ensure controls related to compliance with indirect cost requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.
The Chief Financial Officer will ensure staff retain documentation of review and approval of the indirect costs charged to the federal programs, effective immediately. Date of implementation - effective immediately, January 30, 2026.
The District could not provide documentation of review and approval of the indirect costs charged to the federal program. The deficiency in controls over compliance related to indirect costs is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: There is potential for indirect costs excess of the allowed indirect cost rate to be charged to the federal program. Questioned Costs: No questioned costs identified. Context: The District appears to have not retained documentation of review and approval of the indirect costs charged to the federal program. Recommendation: The District should ensure controls related to compliance with indirect cost requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.
Show full finding ▾Hide full finding ▴Finding 2025-003 Award Year: 2024-2025 Federal program: U.S. Department of Education – 84.010 Title I Grants to Local Educational Agencies (Title 1, Part A of the ESEA) Pass-through entity: Oregon Department of Education Criteria: Per 2 CFR 200.303, a non-Federal entity must “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: The District could not provide documentation of review and approval of the indirect costs charged to the federal program. The deficiency in controls over compliance related to indirect costs is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: There is potential for indirect costs excess of the allowed indirect cost rate to be charged to the federal program. Questioned Costs: No questioned costs identified. Context: The District appears to have not retained documentation of review and approval of the indirect costs charged to the federal program. Recommendation: The District should ensure controls related to compliance with indirect cost requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.
The Chief Financial Officer will ensure staff retain documentation of review and approval of the indirect costs charged to the federal programs, effective immediately. Date of implementation - effective immediately, January 30, 2026.
The District could not provide documentation of time and effort certifications or an acceptable alternative for payroll charged to the federal program. The deficiency in controls over compliance related to reporting is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: Without adequate controls over allowable costs related to payroll, the District could charge unallowable costs to the grant. Questioned Costs: No questioned costs identified. Context: Out of a population of 5,107 payroll transactions, excluding related benefits, totaling $6,240,176, a sample of 40 transactions, totaling $42,514, was selected. Of the sample selected, the District could not provide documentation of time and effort certifications or an acceptable alternative for 10 transactions, totaling $22,591. Recommendation: The District should ensure controls related to compliance with allowable costs requirements related to payroll are implemented. Views of responsible officials: The District understands and concurs with this finding.
Show full finding ▾Hide full finding ▴Finding 2025-004 Award Year: 2024-2025 Federal program: U.S. Department of Education – 84.010 Title I Grants to Local Educational Agencies (Title 1, Part A of the ESEA) Pass-through entity: Oregon Department of Education Criteria: Per 2 CFR 200.303, a non-Federal entity must “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: The District could not provide documentation of time and effort certifications or an acceptable alternative for payroll charged to the federal program. The deficiency in controls over compliance related to reporting is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: Without adequate controls over allowable costs related to payroll, the District could charge unallowable costs to the grant. Questioned Costs: No questioned costs identified. Context: Out of a population of 5,107 payroll transactions, excluding related benefits, totaling $6,240,176, a sample of 40 transactions, totaling $42,514, was selected. Of the sample selected, the District could not provide documentation of time and effort certifications or an acceptable alternative for 10 transactions, totaling $22,591. Recommendation: The District should ensure controls related to compliance with allowable costs requirements related to payroll are implemented. Views of responsible officials: The District understands and concurs with this finding.
The Chief Financial Officer will ensure notification to federally funded employees of their funding source twice a year and will make sure supervisors get reports and sign certifications for work duties in compliance with the federal grants twice a year. Date of implementation - effective immediately, January 30, 2026.
The District could not provide documentation of review and approval of the indirect costs charged to the federal program. Additionally, indirect costs in excess of the allowed indirect cost rate of 4.51% were charged to the federal program prior to being corrected. The deficiency in controls over compliance related to indirect costs is considered a significant deficiency. Cause: The cause appears to be related to staff turnover and errors in the calculation to determine indirect costs originally charged to the federal program. Effect or potential effect: Audit procedures identified indirect costs of $1,603 in excess of the allowed indirect cost rate charged to the federal program prior to being corrected. Questioned Costs: As the error was corrected, no questioned costs identified. Context: Indirect costs for the fiscal year were recalculated based on total expenditures charged to the grant. Recommendation: The District should ensure controls related to compliance with indirect cost requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.
Show full finding ▾Hide full finding ▴Finding 2025-005 Award Year: 2024-2025 Federal program: U.S. Department of Education – 84.425 Education Stabilization Fund Pass-through entity: Oregon Department of Education Criteria: Per 2 CFR 200.303, a non-Federal entity must “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: The District could not provide documentation of review and approval of the indirect costs charged to the federal program. Additionally, indirect costs in excess of the allowed indirect cost rate of 4.51% were charged to the federal program prior to being corrected. The deficiency in controls over compliance related to indirect costs is considered a significant deficiency. Cause: The cause appears to be related to staff turnover and errors in the calculation to determine indirect costs originally charged to the federal program. Effect or potential effect: Audit procedures identified indirect costs of $1,603 in excess of the allowed indirect cost rate charged to the federal program prior to being corrected. Questioned Costs: As the error was corrected, no questioned costs identified. Context: Indirect costs for the fiscal year were recalculated based on total expenditures charged to the grant. Recommendation: The District should ensure controls related to compliance with indirect cost requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.
The Chief Financial Officer will ensure staff retain documentation of review and approval of the indirect costs charged to the federal programs, effective immediately. Date of implementation - effective immediately, January 30, 2026.
The District could not provide documentation of review and approval of the ESSER Annual Performance Report submitted to the Oregon Department of Education. The deficiency in controls over compliance related to reporting is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: Without adequate controls over reporting, the District could submit reports with errors or fail to comply with the reporting requirements of federal programs. Questioned Costs: No questioned costs identified. Context: For the one report the District was required to submit to the Oregon Department of Education, the District could not provide documentation of the review and approval of the report prior to being submitted. Recommendation: The District should ensure controls related to compliance with reporting requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.
Show full finding ▾Hide full finding ▴Finding 2025-006 Award Year: 2024-2025 Federal program: U.S. Department of Education – 84.425 Education Stabilization Fund. Pass-through entity: Oregon Department of Education Criteria: Per 2 CFR 200.303, a non-Federal entity must “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: The District could not provide documentation of review and approval of the ESSER Annual Performance Report submitted to the Oregon Department of Education. The deficiency in controls over compliance related to reporting is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: Without adequate controls over reporting, the District could submit reports with errors or fail to comply with the reporting requirements of federal programs. Questioned Costs: No questioned costs identified. Context: For the one report the District was required to submit to the Oregon Department of Education, the District could not provide documentation of the review and approval of the report prior to being submitted. Recommendation: The District should ensure controls related to compliance with reporting requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.
The Chief Financial Officer will ensure staff retain documentation of the review and approval of grant reports prior to being submitted, effective immediately. Date of implementation - effective immediately, January 30, 2026.
FAC accepted this audit on December 31, 2024 — management decision was due July 1, 2025.
FAC accepted this audit on February 6, 2024 — management decision was due August 6, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on December 11, 2021 — management decision was due June 11, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 12, 2019 — management decision was due July 12, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
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2016-005
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
GSA_MIGRATION
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