EIN: 936000869
UEI: X781N8NUDWK6
Audited by: Pauly Rogers, & Co., P.C.
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 6, 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 6, 2026 (31 days from today).
What is a management decision? →FAC accepted this audit on June 9, 2025 — management decision was due December 9, 2025.
FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
FAC accepted this audit on August 7, 2023 — management decision was due February 7, 2024.
FAC accepted this audit on January 24, 2022 — management decision was due July 24, 2022.
Review and approval procedures were designed appropriately, however, they did not operate effectively. The indirect rate being charged to the ESSER grant was not updated after new rates were communicated to the District. Cause: The District did not verify the indirect rate being charged to the grant was accurate. Effect or Potential Effect: The ineffective review could result in unallowable costs being charged to the grant. Recommendation: The District should have procedures in place to check the indirect rate being charged monthly in the review process.
Show full finding ▾Hide full finding ▴Criteria: Internal controls over disbursements should include review and approval of expenses charged to the grant, including indirect cost percentages. Condition: Review and approval procedures were designed appropriately, however, they did not operate effectively. The indirect rate being charged to the ESSER grant was not updated after new rates were communicated to the District. Cause: The District did not verify the indirect rate being charged to the grant was accurate. Effect or Potential Effect: The ineffective review could result in unallowable costs being charged to the grant. Recommendation: The District should have procedures in place to check the indirect rate being charged monthly in the review process.
Views of Responsible Officials: The indirect rate for each grant is included in the Sub Grant Award Notification (SAN) issued by Oregon Department of Education. The ESSER grant reflected the District?s indirect rate as of the allocation of the funding, and that was the rate charged July through September. Although a new indirect rate is issued to the District as of July 1, the notification to change the indirect rate on federal grants (via a revised SAN) typically coincides with the federal fiscal year as of October 1. Because of that, the long-standing practice at the District is to change the indirect rate on federal grants effective October 1st. That change was made on the ESSER grant, as well. The change has been made to the District?s Indirect Calculator to reflect that the July 1st change in the indirect rate applies to both state and federal grants. RESPONSIBLE: Director Finance & Operations, Cecelia Koontz ANTICIPATED COMPLETION: Completed December 2021
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
FAC accepted this audit on February 18, 2019 — management decision was due August 18, 2019.
FAC accepted this audit on January 29, 2018 — management decision was due July 29, 2018.
GSA_MIGRATION
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2016-002
GSA_MIGRATION
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GSA_MIGRATION
2016-004
FAC accepted this audit on February 2, 2017 — management decision was due August 2, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
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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