EIN: 936001019
UEI: ZPR5KBY5RPS7
Audited by: RTO & COMPANY
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 February 27, 2023. 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 27, 2023 (1109 days ago).
What is a management decision? →Two equipment purchases were made without prior approval from Oregon Department of Education out of a total population of 11 invoices. We tested all 11 invoices?no sample was created. Cause: Controls over federal awards were not adequate to ensure compliance with all grant requirements. Effect: The lack of adequate controls contributed to material noncompliance with Equipment/Real Property Management compliance requirements for the Education Stabilization Fund grant, which was a major program during the fiscal year. Questioned Costs: Equipment purchased without prior approval from the pass through entity totaled $28,007. This was the total known questioned costs with no additional amount for likely questioned costs. Repeat Finding?: No Recommendation: We recommend procedures be strengthened to ensure grant requirement adherence. View of Responsible Official: We accept this finding and acknowledge we missed getting prior approval. Steps have been taken, with the adding of additional fiscal staff, that greater care will be taken with future grants.
Show full finding ▾Hide full finding ▴Finding 2022-05 Capital Outlay Compliance Type of Finding: Material Weakness AL Title: Education Stabilization Fund (ESF) AL Number: 84.425 Federal Award Year: 2022 Federal Agency: Department of Education Pass Through Agency: Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Costs: $28,007 Criteria: According to the 2022 Uniform Guidance Compliance Supplement, subrecipients may use ESF funds to purchase equipment only if they obtain prior approval by the pass through entity. Condition: Two equipment purchases were made without prior approval from Oregon Department of Education out of a total population of 11 invoices. We tested all 11 invoices?no sample was created. Cause: Controls over federal awards were not adequate to ensure compliance with all grant requirements. Effect: The lack of adequate controls contributed to material noncompliance with Equipment/Real Property Management compliance requirements for the Education Stabilization Fund grant, which was a major program during the fiscal year. Questioned Costs: Equipment purchased without prior approval from the pass through entity totaled $28,007. This was the total known questioned costs with no additional amount for likely questioned costs. Repeat Finding?: No Recommendation: We recommend procedures be strengthened to ensure grant requirement adherence. View of Responsible Official: We accept this finding and acknowledge we missed getting prior approval. Steps have been taken, with the adding of additional fiscal staff, that greater care will be taken with future grants.
Finding: 2022-05 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Cost: $28,007 Criteria: According to the 2022 Uniform Guidance Compliance Supplement, subrecipients may use ESF funds to purchase equipment only if the obtain prior approval by the pass-through entity. Condition: Two equipment purchase were made without prior approval from Oregon Department of Education out of a total population of 11 invoices. We tested all 11 invoices ? no sample was created. Cause and Effect: The lack of adequate controls contributed to material noncompliance with Equipment/Real Property Management compliance requirements for the Education Stabilization Fund grant, which was a major program during the fiscal year. Recommendation: We recommend procedures be strengthened to ensure grant adherence. Agency Response: We accept this finding and acknowledge we missed getting prior approval. Internal control steps have been taken, with the adding of additional fiscal staff. Greater care will be taken with future grants.
One invoice selected in an audit sample of 37 was missing evidence of proper authorization. Cause: The District failed to go through their normal expenditure authorization process with the selected expenditure of federal awards.
Show full finding ▾Hide full finding ▴Type of Finding: Significant Deficiency AL Title: Education Stabilization Fund (ESF) AL Number: 84.425 Federal Award Year: 2022 Federal Agency: Department of Education Pass Through Agency: Oregon Department of Education Category of Finding: Allowable Costs/Cost Principles Questioned Costs: None Finding 2022-06 Invoice Approval Criteria: According to the District?s policies and procedures, all invoices should receive appropriate authorization before payment. Condition: One invoice selected in an audit sample of 37 was missing evidence of proper authorization. Cause: The District failed to go through their normal expenditure authorization process with the selected expenditure of federal awards.
Finding: 2022-06 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Allowable Costs/Cost Principles Questioned Cost: None Criteria: According to the District?s policies and procedures, all invoices should receive appropriate authorization before payment. Condition: One invoice selected in an audit sample of 37 was missing evidence of proper authorization. Cause and Effect: The District failed to go through their normal expenditure authorization process with the selected expenditure of federal awards. Controls that aren?t consistently implemented may lead to noncompliance with federal award requirements. Recommendation: We recommend additional emphasis be placed on following all policy and procedures consistently for a strong control environment. Agency Response: We accept this finding. We received verbal instructions from the Superintendent to pay students for day care work completed, but did not obtain an email from him for support documentation. Proper policy was discussed and no invoices will be paid prior to proper documentation.
FAC accepted this audit on January 16, 2022 — management decision was due July 16, 2022.
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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