EIN: 936000831
UEI: RE9LJDMZT1B5
Audited by: SORREN CPAS, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 7, 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 7, 2026 (67 days ago).
What is a management decision? →FAC accepted this audit on February 7, 2025 — management decision was due August 7, 2025.
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
The District's indirect cost rate calculator was incorrect causing excess costs over the allowable amount.
Show full finding ▾Hide full finding ▴The District's indirect cost rate calculator was incorrect causing excess costs over the allowable amount.
Condition: Internal controls should be in place to ensure that an overexpenditure in indirect costs does not take place by the district. Criteria: The District is required to use an indirect cost rate for this program, and is required not to spend indirect costs over that amount. Effect: Without a proper review and allowable indirect cost calculator the District will not be able to determine allowable costs. Cause: The District's indirect cost rate calculator was incorrect causing the excess costs. Recommendations: Implement a review process to ensure calculations were conducted correctly. Management's Response: The District's Indirect costs worksheet to determine allowable costs had an error in the calculation. The District has addressed the cause of the error and future amounts should calculate correctly.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Internal controls should be in place to ensure that an overexpenditure in indirect costs does not take place by the district. Criteria: The District is required to use an indirect cost rate for each program, and is required not to spend indirect costs over that amount. Effect: Without a proper review and allowable indirect cost calculator the District will not be able to determine allowable costs. Cause: The District?s indirect cost rate calculator was incorrect causing the excess costs. Recommendations: Implement a review process to ensure calculations were conducted correctly.
Show full finding ▾Hide full finding ▴SECTION II ? FINANCIAL STATEMENT FINDINGS - NONE SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-FA-1 Indirect Costs over allowable amount ? Significant Deficiency Federal Program: AL 84.010 Title IA Condition: Internal controls should be in place to ensure that an overexpenditure in indirect costs does not take place by the district. Criteria: The District is required to use an indirect cost rate for each program, and is required not to spend indirect costs over that amount. Effect: Without a proper review and allowable indirect cost calculator the District will not be able to determine allowable costs. Cause: The District?s indirect cost rate calculator was incorrect causing the excess costs. Recommendations: Implement a review process to ensure calculations were conducted correctly.
The District?s Indirect costs worksheet to determine allowable costs had an error in the calculation. The District has addressed the cause of the error and future amounts should calculate correctly.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 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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