EIN: 936001830
UEI: N59EVE4Y1RR3
Audited by: Baker Tilly US, LLP
Oversight agency: 20 [Department of Transportation]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 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 9, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on January 2, 2022 — management decision was due July 2, 2022.
FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.
Criteria ? Federal regulations in 2 CFR 200.327 and 200.328 and grant contract conditions require that financial reports filed be supported by accurate supporting documentation, such as general ledger reports, and that the Port submit Federal Financial Reports (SF-425) on a quarterly basis. Condition/Context ? We tested two quarterly reports and noted that neither of the SF-425 reports tied to supporting detail schedules of expenditures. Additionally, out of the total population of four quarterly reports tested, only one of the SF-425 reports tied to the quarterly expense report. It was noted that during this quarter the Port corrected and reconciled the previous quarter?s errors. Cause ? The individuals preparing the reports did not have the proper knowledge and understanding to perform those duties. There was also turnover in that position that contributed to the lack of proper completion. Effect ? The Port was not able to file correct quarterly reports in compliance with federal regulations and contained material errors. Without a centralized system of internal controls that includes documentation and preparation by an individual with the required skills and knowledge, review and timely reconciliation of reported expenditures and amounts reported to federal agencies may be inaccurate. Repeated Finding ? This is not a repeated finding for CFDA #20.934. Recommendation ? We recommend the Port assigns a knowledgeable individual with proper training and skill to complete the reports, ensuring that the reviewer also ties the reports to the support before sending to federal agencies. Management?s Response ? The Port is working to address the underlying causes related to this finding, evaluating the staff responsible for completing required reporting. The responsible individual has been adequately trained to complete the reports accurately. In addition, the procedure has been updated to include multiple reviews to ensure that before reports are submitted, they are correct and reconcile to the reporting quarter.
Show full finding ▾Hide full finding ▴Criteria ? Federal regulations in 2 CFR 200.327 and 200.328 and grant contract conditions require that financial reports filed be supported by accurate supporting documentation, such as general ledger reports, and that the Port submit Federal Financial Reports (SF-425) on a quarterly basis. Condition/Context ? We tested two quarterly reports and noted that neither of the SF-425 reports tied to supporting detail schedules of expenditures. Additionally, out of the total population of four quarterly reports tested, only one of the SF-425 reports tied to the quarterly expense report. It was noted that during this quarter the Port corrected and reconciled the previous quarter?s errors. Cause ? The individuals preparing the reports did not have the proper knowledge and understanding to perform those duties. There was also turnover in that position that contributed to the lack of proper completion. Effect ? The Port was not able to file correct quarterly reports in compliance with federal regulations and contained material errors. Without a centralized system of internal controls that includes documentation and preparation by an individual with the required skills and knowledge, review and timely reconciliation of reported expenditures and amounts reported to federal agencies may be inaccurate. Repeated Finding ? This is not a repeated finding for CFDA #20.934. Recommendation ? We recommend the Port assigns a knowledgeable individual with proper training and skill to complete the reports, ensuring that the reviewer also ties the reports to the support before sending to federal agencies. Management?s Response ? The Port is working to address the underlying causes related to this finding, evaluating the staff responsible for completing required reporting. The responsible individual has been adequately trained to complete the reports accurately. In addition, the procedure has been updated to include multiple reviews to ensure that before reports are submitted, they are correct and reconcile to the reporting quarter.
Finding 2020-001 ? Reporting Name of Official Responsible for Corrective Action: ? John Burns, Chief Executive Officer ? Mike Dunning, Director of Maritime operations (Grant Manager) ? Megan Richardson, Director of Finance and Accounting Corrective Action Planned: ? Evaluate skillset of individuals responsible for reporting and reassign to competent staff as necessary to ensure that reports are completed correctly. ? Evaluate financial software reports to ensure that correct reports are used to accurately reflect the reporting period. ? Update reporting procedure to include a minimum second check to verify that reports are completed accurately, and that all information reconciles to reporting quarter. Anticipated Completion Date: Corrective action was completed July 20, 2020.
Criteria ? As required by federal regulations in 2 CFR 200.213, and ORS 279B.115/120/125/130 ?EPLS (excluded parties list system) review of vendors proposing on a federal project is requested at the time of receipt of proposal through the Federal Awarding Agency Contracting Department.? Condition/Context ? For the one new vendor contract entered into during the fiscal year, there was no evidence that the Port verified the vendor was not suspended or debarred per the federal EPLS prior to entering the contract. The Port did verify no debarment or suspension through the Oregon site before procurement. The Port also verified at the federal level after entering into the contract. We verified that the vendor was not suspended or debarred during the fiscal year 2020. Cause ? The individuals overseeing contract procurement applied the normal state level requirements and did not know to apply the additional federal level requirements applicable due to the grant funds coming from a federal source. Effect ? Without following the proper federal policies, the Port may be entering into transactions with vendors that have been suspended or debarred. Repeated Finding ? This is not a repeated finding for CFDA #20.934. Recommendation ? We recommend the Port assigns a knowledgeable individual with proper training and skill to complete the procurement process and update policies and procedures for federal awards to ensure that the vendors are checked at the federal level before entering into a contract. Management?s Response ? The Port has updated the contractor pre-qualification procedure to include verification on the SAM website that a contractor has no exclusions prior to allowing the contractor to bid and enter into a contract with the Port.
Show full finding ▾Hide full finding ▴Criteria ? As required by federal regulations in 2 CFR 200.213, and ORS 279B.115/120/125/130 ?EPLS (excluded parties list system) review of vendors proposing on a federal project is requested at the time of receipt of proposal through the Federal Awarding Agency Contracting Department.? Condition/Context ? For the one new vendor contract entered into during the fiscal year, there was no evidence that the Port verified the vendor was not suspended or debarred per the federal EPLS prior to entering the contract. The Port did verify no debarment or suspension through the Oregon site before procurement. The Port also verified at the federal level after entering into the contract. We verified that the vendor was not suspended or debarred during the fiscal year 2020. Cause ? The individuals overseeing contract procurement applied the normal state level requirements and did not know to apply the additional federal level requirements applicable due to the grant funds coming from a federal source. Effect ? Without following the proper federal policies, the Port may be entering into transactions with vendors that have been suspended or debarred. Repeated Finding ? This is not a repeated finding for CFDA #20.934. Recommendation ? We recommend the Port assigns a knowledgeable individual with proper training and skill to complete the procurement process and update policies and procedures for federal awards to ensure that the vendors are checked at the federal level before entering into a contract. Management?s Response ? The Port has updated the contractor pre-qualification procedure to include verification on the SAM website that a contractor has no exclusions prior to allowing the contractor to bid and enter into a contract with the Port.
Finding 2020-002 ? Suspension and Debarment Name of Official Responsible for Corrective Action: ? John Burns, Chief Executive Officer ? Mike Dunning, Director of Maritime operations (Grant Manager) ? Megan Richardson, Director of Finance and Accounting Corrective Action Planned: ? Update contracting pre-qualification procedure to include checking the SAM website as well as the local state website to ensure that contractors are in compliance. Anticipated Completion Date: Corrective action was completed January 25, 2021.
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
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.
Browse other Single Audit organizations in Oregon →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
