EIN: 936002127
UEI: KCWJN5LBYD35
Audited by: BARNETT AND MORO, PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 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 July 12, 2023 (1147 days ago).
What is a management decision? →A non-federal entity that expends $750,000 or more in Federal awards during the non-federal entity's fiscal year must submit a single audit within nine-months of year-end. The City did not submit a single audit to the Federal Audit Clearinghouse within the allotted time. We recommend the City complete and submit a single audit as soon as possible.
Show full finding ▾Hide full finding ▴A non-federal entity that expends $750,000 or more in Federal awards during the non-federal entity's fiscal year must submit a single audit within nine-months of year-end. The City did not submit a single audit to the Federal Audit Clearinghouse within the allotted time. We recommend the City complete and submit a single audit as soon as possible.
A single audit for the year ended June 30, 2021 was performed, but completion was delayed beyond the deadline due to a disagreement about a finding related to a grant. The disagreement has been resolved. Completion and submission of the June 30, 2021 single audit is expected by January 31, 2023, but is contingent on the auditor's availability. The City engaged a different auditor for the year ended June 30, 2022 and beyond.
FAC accepted this audit on May 2, 2023 — management decision was due November 2, 2023.
City of Boardman did not properly design or implement internal controls over allowable costs as it pertains to requiring certified payroll reports from contractors performing work on federally funded projects. Cause: Administration did not obtain certified payroll reports from the contractor completing the federally funded project for determining the allowability of costs. Effect: Unallowable costs could be charged to the program. Questioned Costs: $687,965. Recommendations: Management should ensure that prevailing wage rates are being paid by contractors to their employees when work is being performed on federally funded projects. View of Responsible Officials: Management understands the requirements of paying prevailing wage rates on federally funded projects and has been contact with Oregon Bureau of Labor and Industries to determine if this can be rectified.
Show full finding ▾Hide full finding ▴City of Boardman, Morrow County, Oregon. Schedule of Findings and Questioned Costs Fiscal Year Ended June 30, 2021. C. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS. Finding 2021-001. 21.019 Department of Treasury-Coronavirus Relief Fund-Rural Broadband Grant. Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provide reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: City of Boardman did not properly design or implement internal controls over allowable costs as it pertains to requiring certified payroll reports from contractors performing work on federally funded projects. Cause: Administration did not obtain certified payroll reports from the contractor completing the federally funded project for determining the allowability of costs. Effect: Unallowable costs could be charged to the program. Questioned Costs: $687,965. Recommendations: Management should ensure that prevailing wage rates are being paid by contractors to their employees when work is being performed on federally funded projects. View of Responsible Officials: Management understands the requirements of paying prevailing wage rates on federally funded projects and has been contact with Oregon Bureau of Labor and Industries to determine if this can be rectified.
RE: Corrective action plan, audit finding 2021-001, fiscal year ending June 30, 2021 U.S. Department of Treasury-Coronavirus Relief Fund-CFDA 21.019 Oregon Business Development Department ? C2020470 To whom it may concern, The City of Boardman had been working on expanding its broadband in the community for some years. We had previously had a Broadband Study completed and some initial groundwork had just been planned, in conjunction with our local community development association. When this grant rolled out, it was the perfect opportunity to address the lack of broadband availability in town and with the kids currently trying to do ?school from home? during the pandemic, it was an urgent need as parents and schools voiced their frustrations at the unavailability and unreliability of Internet. This held true, to the working force who was trying to work remotely, as well. When the awards were granted and time was of the essence, the only company that could provide the service, meeting the minimum Internet speed requirements, was a one-man show. He hired one field employee. This employee was subject to certified payroll reports completed and submitted to us. We did not have these. The community development association was overseeing this project and supplying the needed information for the project?s reporting to the state and it was overseen that certified payroll reports would be needed. Since our funds were disbursed and all grant reporting was done through the Oregon Business Development Department (OBDD), we contacted the OBDD and the Oregon Bureau of Labor and Industries (BOLI) to inquire how to correct this. We received the Certified Payroll Reports, reviewed them, and shared this information with BOLI and OBDD. The City of Boardman, will have two staff members participate in Prevailing Wages training, implement a checklist of requirements for federal grant awardees, to included weekly certified payroll reports, and have a pre-meeting with any collaborating agencies to discuss these requirements and responsibilities. Respectfully submitted, Marta Barajas Finance Director
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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