EIN: 936002188
UEI: GSA_MIGRATION
Audited by: MERINA & COMPANY
Oversight agency: 66 [Environmental Protection Agency]
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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 February 16, 2022. 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 16, 2022 (1479 days ago).
What is a management decision? →FAC accepted this audit on May 26, 2021 — management decision was due November 26, 2021.
The amounts reported on the SEFA were not adequately supported which resulted in changes to the SEFA. The City has a lack of controls over grant accounting and reporting processes. Internal controls help prevent or detect and correct misstatements in a timely manner. Effect: Corrections were required to revise the amounts reported on the SEFA. A lack of controls can result in errors not being caught in a timely manner. The lack of internal controls results in a material weakness. Failure to adequately support the amounts reported on the SEFA could result in sanctions and/or withdrawal of grant funding from the awarding agency. Cause: The Coronavirus Relief Fund is a new program; therefore the guidance and requirements surrounding how funds were to be spent and how to document them were not well established. Recommendation: Merina+Co recommends additional oversight and review over SEFA reporting processes to prevent errors. This will help ensure that the SEFA is adequately supported by accounting records.
Show full finding ▾Hide full finding ▴Federal Program: 21.019 Coronavirus Relief Fund U.S. Department of the Treasury Pass-through Entity: Oregon Department of Administrative Services Criteria: Proper oversight, review procedures and controls should be established to ensure the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) are accurate and adequately supported. Condition: The amounts reported on the SEFA were not adequately supported which resulted in changes to the SEFA. The City has a lack of controls over grant accounting and reporting processes. Internal controls help prevent or detect and correct misstatements in a timely manner. Effect: Corrections were required to revise the amounts reported on the SEFA. A lack of controls can result in errors not being caught in a timely manner. The lack of internal controls results in a material weakness. Failure to adequately support the amounts reported on the SEFA could result in sanctions and/or withdrawal of grant funding from the awarding agency. Cause: The Coronavirus Relief Fund is a new program; therefore the guidance and requirements surrounding how funds were to be spent and how to document them were not well established. Recommendation: Merina+Co recommends additional oversight and review over SEFA reporting processes to prevent errors. This will help ensure that the SEFA is adequately supported by accounting records.
CRF guidance was very minimal and reimbursement request and receipt was based on the best interpretation of criteria at the time. It was well after the end of the fiscal year when Oregon state auditors reviewed our May disbursement; even they were unclear on the interpretation of the criteria for public safety payroll. Following the state?s audits division review, Oregon DAS reviewed the state auditors? findings with city staff in charge of the CRF grant and made recommendations for categorizing public safety and dedicated payroll to be most applicable to the criteria in the draft guidance. This was 5 and 6 months following our year-end. We developed a bridging document based on Oregon DAS recommendations in order to capture all expenditures between the May 2020 disbursement request and FYE June 30, 2020 as well as re-categorized public safety and dedicated payroll to match the criteria as interpreted by the state auditors. During this process, the city has developed a better understanding and program for documenting the timing of grant expenditures. The city will review audit findings with all personnel who work with grants to improve the understanding and use of internal controls in monitoring of the grants.
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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