EIN: 936000833
UEI: SGE5JJ2221M2
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 2024. 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 June 23, 2025 (427 days ago).
What is a management decision? →FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Indirect expenditures should be within the ODE approved indirect rate. CONDITION: During our testing of indirect expenditures, it was noted that the District overcharged the indirect expenditures due to being calculated off of estimates rather than actual expenditures. QUESTIONED COSTS: CONTEXT: Indirect expenditures were overcharged. EFFECT: Indirect expenditures were overcharged. CAUSE: The District calculated indirect expenditures based on estimates rather than actual expenditures. RECOMMENDATION: We recommend the District charge indirect expenditures based on actual expenditures. VIEWS OF RESPONSIBLE OFFICIALS: The District completed the correcting journal entry 2179 to bring grant expenditures in agreement with Schedule of Expenditures of Federal Awards dated 6/30/24. In the future when journal entries are being done a separate worksheet will be prepared to go along with journal entry support to show calculations and how expenditures will tie to actual general ledger expenditures.
Show full finding ▾Hide full finding ▴FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Indirect expenditures should be within the ODE approved indirect rate. CONDITION: During our testing of indirect expenditures, it was noted that the District overcharged the indirect expenditures due to being calculated off of estimates rather than actual expenditures. QUESTIONED COSTS: CONTEXT: Indirect expenditures were overcharged. EFFECT: Indirect expenditures were overcharged. CAUSE: The District calculated indirect expenditures based on estimates rather than actual expenditures. RECOMMENDATION: We recommend the District charge indirect expenditures based on actual expenditures. VIEWS OF RESPONSIBLE OFFICIALS: The District completed the correcting journal entry 2179 to bring grant expenditures in agreement with Schedule of Expenditures of Federal Awards dated 6/30/24. In the future when journal entries are being done a separate worksheet will be prepared to go along with journal entry support to show calculations and how expenditures will tie to actual general ledger expenditures.
a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Secondary School Emergency Relief Fund. The auditor's recommendation is that the District charge indirect expenditures based on actual expenditures. b. The district completed the correcting journal entry 2179 to bring grant expenditures in agreement with Schedule of Expenditures of Federal Awards dated 6/30/24. c. In the future when journal entries are being done a separate worksheet will be prepared to go along with journal entry support to show calculations and how expenditures will tie to actual general ledger expenditures .
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
SA-2022-1 ? SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM ? 84.027 Special Education SPECIFIC REQUIREMENT - OMB-87 requires that bi-annual certification be signed for all employees charged to the federal program. CONDITION: We noted that bi-annual certifications were not performed for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without bi-annual certifications performed the possibility exists that expenditures may be improperly charged to the federal program. CAUSE: Bi-annual certifications were not performed. RECOMMENDATION: We recommend the District perform the bi-annual certifications for the federal program. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certifications had been completed and provided to the Auditor. The Director of Student Services has implemented a bi-annual task to ensure yearly effort certifications are completed in a timely manner.
Show full finding ▾Hide full finding ▴SA-2022-1 ? SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM ? 84.027 Special Education SPECIFIC REQUIREMENT - OMB-87 requires that bi-annual certification be signed for all employees charged to the federal program. CONDITION: We noted that bi-annual certifications were not performed for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without bi-annual certifications performed the possibility exists that expenditures may be improperly charged to the federal program. CAUSE: Bi-annual certifications were not performed. RECOMMENDATION: We recommend the District perform the bi-annual certifications for the federal program. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certifications had been completed and provided to the Auditor. The Director of Student Services has implemented a bi-annual task to ensure yearly effort certifications are completed in a timely manner.
Corrective Action Plan Parkrose School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency listed below. The deficiencies are listed below, including the plan of action and timeframe. 1. Deficiency SA-2022-1 a. Significant Deficiency- SA-2022-1 The auditor noted the bi-annual certifications were not performed for the year-end audit for 84.027 Special Education Program. The auditor's recommendation is that the District perform the bi-annual certifications for the federal program. See the below screen shot detail from the audit report. b. The district completed the certifications before field work ending however in the future the District will have the bi-annual certifications completed prior to audit field starting. c. The certifications will be completed on a bi-annual basis in future years.
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