EIN: 936002300
UEI: MCM8TATKED46
Audited by: Moss Adams
Oversight agency: 20 [Department of Transportation]
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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 24, 2025. 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 24, 2025 (405 days ago).
What is a management decision? →FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
Criteria: Under Title 2 CFR 200.327 and 200.328, Financial reporting, and grant contract conditions require a non-federal entity direct recipient to report on federal awards and include all activity of the reporting period on a quarterly basis, and be supported by applicable accounting or performance records, and are fairly presented in accordance with applicable governing requirements. Condition/Context: We tested two quarterly reports and noted that neither of the Project and Expenditure Report reports tied to supporting detail schedules of expenditures accumulated. Cause: The individuals preparing the reports did not have the proper knowledge and understanding to perform those duties. Effect: The County 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. Question costs: None. Repeat finding: No. Recommendation: We recommend the County 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. Views of Responsible Officials: The County has restructured the duties of the Finance office to ensure the staff with the most appropriate knowledge base is performing the duties that are new or unusual while providing the training necessary to ensure that the source work is done in a way that supports the appropriate reporting outcomes.
Show full finding ▾Hide full finding ▴Criteria: Under Title 2 CFR 200.327 and 200.328, Financial reporting, and grant contract conditions require a non-federal entity direct recipient to report on federal awards and include all activity of the reporting period on a quarterly basis, and be supported by applicable accounting or performance records, and are fairly presented in accordance with applicable governing requirements. Condition/Context: We tested two quarterly reports and noted that neither of the Project and Expenditure Report reports tied to supporting detail schedules of expenditures accumulated. Cause: The individuals preparing the reports did not have the proper knowledge and understanding to perform those duties. Effect: The County 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. Question costs: None. Repeat finding: No. Recommendation: We recommend the County 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. Views of Responsible Officials: The County has restructured the duties of the Finance office to ensure the staff with the most appropriate knowledge base is performing the duties that are new or unusual while providing the training necessary to ensure that the source work is done in a way that supports the appropriate reporting outcomes.
Planned Corrective Action : The County has restructured the duties of the Finance office to ensure the staff with the most appropriate knowledge base is performing the duties that are new or unusual while providing the training necessary to ensure that the source work is done in a way that supports the appropriate reporting outcomes. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Sandy Novak, Finance Director
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
2022-002 Subrecipient Monitoring, Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance Criteria: Under Title 2 U.S. Code of Federal Regulations Part 200.331, all pass-through entities must evaluate and document each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring as required by 200.331(b). Condition/Context: Per review of the subrecipient files for Coronavirus State and Local Recovery Funds assistance listing number 21.027, we noted both of the files tested out of a total population of four subrecipients did not document risk assessment. Cause: Lack of oversight of Federal Requirements related to subrecipient monitoring and documentation requirements for risk assessment contributed to this finding. Effect: The County is not in compliance with Federal requirement as outlined in 2 CFR 200 Section 200.331. Question costs: None. Repeat finding: No. Recommendation: We recommend internal controls be reviewed and updated to ensure that the County is in compliance with the Title 2 U.S. Code of Federal Regulation requirements for all subrecipient awards. Management?s Response: Management of Josephine County has acknowledged that evidence of subrecipient monitoring and risk assessments were not retained in the file. While vetting was done on subrecipients a risk assessment form was not formally written. We have addressed it by providing training to central staff as well as department staff who have responsibility over grants. Further, a dedicated staff member will be responsible for monitoring grant compliance and completing risk assessments that were not done based on the vetting process that did occur.
Show full finding ▾Hide full finding ▴2022-002 Subrecipient Monitoring, Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance Criteria: Under Title 2 U.S. Code of Federal Regulations Part 200.331, all pass-through entities must evaluate and document each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring as required by 200.331(b). Condition/Context: Per review of the subrecipient files for Coronavirus State and Local Recovery Funds assistance listing number 21.027, we noted both of the files tested out of a total population of four subrecipients did not document risk assessment. Cause: Lack of oversight of Federal Requirements related to subrecipient monitoring and documentation requirements for risk assessment contributed to this finding. Effect: The County is not in compliance with Federal requirement as outlined in 2 CFR 200 Section 200.331. Question costs: None. Repeat finding: No. Recommendation: We recommend internal controls be reviewed and updated to ensure that the County is in compliance with the Title 2 U.S. Code of Federal Regulation requirements for all subrecipient awards. Management?s Response: Management of Josephine County has acknowledged that evidence of subrecipient monitoring and risk assessments were not retained in the file. While vetting was done on subrecipients a risk assessment form was not formally written. We have addressed it by providing training to central staff as well as department staff who have responsibility over grants. Further, a dedicated staff member will be responsible for monitoring grant compliance and completing risk assessments that were not done based on the vetting process that did occur.
Management of Josephine County has acknowledged that evidence of subrecipient monitoring and risk assessments were not retained in the file. While vetting was done on subrecipients a risk assessment form was not formally written. We have addressed it by providing training to central staff as well as department staff who have responsibility over grants. Further, a dedicated staff member will be responsible for monitoring grant compliance and completing risk assessments that were not done based on the vetting process that did occur. Anticipated Completion date is June 30, 3023. The responsible contact person is Sandy Novak, Finance Director.
FAC accepted this audit on September 20, 2022 — management decision was due March 20, 2023.
See Schedule of Findings and Questioned Costs for chart/table - 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 the County verified the vendor was not suspended or debarred per the federal EPLS prior to entering the contract. We verified that the vendor was not suspended or debarred during the fiscal year 2021. Cause ? The County was operating under the Emergency Relief program to set the necessary terms and conditions of the grant (49 USC 5324 (d)(1) in which the Federal Transit Administration (FTA) permitted funds to be used for operations and maintenance expenses incurred after January 20, 2020, even if the original contract did not meet all federal requirements. The original contract for the vendor was signed before January 20, 2020; however, the County signed a new contract with the vendor on October 29, 2020, which should have followed Uniform Guidance. Repeat Finding ? This is a repeat finding (2020-001) and modified. Effect ? Without following the proper federal policies, the County may be entering into transactions with vendors that have been suspended or debarred. Recommendation ? We recommend the County assigns a knowledgeable individual with proper training and skill to complete the procurement process and update policies and procedures for federal awards to ensure the vendors are checked at the federal level before entering into a contract and ensuring the documentation is kept in the procurement file for the vendor. Views of responsible officials ? Management of Josephine County has implemented the training planned around all Federal funding this past year, however one existing vendor performed tasks under COVID funding that he had not done previously and the department staff who have responsibility over this grant did not go back and check SAM.gov. In response, we have updated the County policy to more clearly delineate the expectations of the grant responsible person. We further created an acknowledgement cover sheet for any funds that could possibly be Federal so that it is clear who is responsible for each compliance part that goes with that grant. This updated policy has been the subject of multiple Manager meetings as well as Board of County Commissioner meetings, so it is well publicized. We feel this will address the finding and prevent a recurrence.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table - 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 the County verified the vendor was not suspended or debarred per the federal EPLS prior to entering the contract. We verified that the vendor was not suspended or debarred during the fiscal year 2021. Cause ? The County was operating under the Emergency Relief program to set the necessary terms and conditions of the grant (49 USC 5324 (d)(1) in which the Federal Transit Administration (FTA) permitted funds to be used for operations and maintenance expenses incurred after January 20, 2020, even if the original contract did not meet all federal requirements. The original contract for the vendor was signed before January 20, 2020; however, the County signed a new contract with the vendor on October 29, 2020, which should have followed Uniform Guidance. Repeat Finding ? This is a repeat finding (2020-001) and modified. Effect ? Without following the proper federal policies, the County may be entering into transactions with vendors that have been suspended or debarred. Recommendation ? We recommend the County assigns a knowledgeable individual with proper training and skill to complete the procurement process and update policies and procedures for federal awards to ensure the vendors are checked at the federal level before entering into a contract and ensuring the documentation is kept in the procurement file for the vendor. Views of responsible officials ? Management of Josephine County has implemented the training planned around all Federal funding this past year, however one existing vendor performed tasks under COVID funding that he had not done previously and the department staff who have responsibility over this grant did not go back and check SAM.gov. In response, we have updated the County policy to more clearly delineate the expectations of the grant responsible person. We further created an acknowledgement cover sheet for any funds that could possibly be Federal so that it is clear who is responsible for each compliance part that goes with that grant. This updated policy has been the subject of multiple Manager meetings as well as Board of County Commissioner meetings, so it is well publicized. We feel this will address the finding and prevent a recurrence.
Management of Josephine County has implemented the training planned around all Federal funding this past year, however one existing vendor performed tasks under COVID funding that he had not done previously and the department staff who have responsibility over this grant did not go back and check SAM.gov. In response, we have updated the County policy to more clearly delineate the expectations of the grant responsible person. We further created an acknowledgement cover sheet for any funds that could possibly be Federal so that it is clear who is responsible for each compliance part that goes with that grant. This updated policy has been the subject of multiple Manager meetings as well as Board of County Commissioner meetings, so it is well publicized. We feel this will address the finding and prevent a recurrence.
2020-001
FAC accepted this audit on June 10, 2021 — management decision was due December 10, 2021.
Section III ? Federal Award Findings and Questioned Costs Finding 2020-001 ? Suspension and Debarment (Significant Deficiency in Internal Controls over Compliance and Instance of Non-Compliance) "See Schedule of Findings and Questioned Costs for chart/table" 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 the County verified the vendor was not suspended or debarred per the federal EPLS prior to entering 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 maintain copies or evidence of checking the SAM website prior to entering into the contract. Effect ? Without following the proper federal policies, the County may be entering into transactions with vendors that have been suspended or debarred. Recommendation ? We recommend the County assigns a knowledgeable individual with proper training and skill to complete the procurement process and update policies and procedures for federal awards to ensure the vendors are checked at the federal level before entering into a contract and ensuring the documentation is kept in the procurement file for the vendor. Views of responsible officials ? Management of Josephine County has acknowledged that evidence of checking SAM website was not retained in the file and have addressed it by providing training to central staff as well as department staff who have responsibility over grants. Further, the County is implementing new general ledger and reporting software and will be using the grant module to retain and test grants on a rotating basis. We feel this will address the finding and prevent a recurrence.
Show full finding ▾Hide full finding ▴Section III ? Federal Award Findings and Questioned Costs Finding 2020-001 ? Suspension and Debarment (Significant Deficiency in Internal Controls over Compliance and Instance of Non-Compliance) "See Schedule of Findings and Questioned Costs for chart/table" 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 the County verified the vendor was not suspended or debarred per the federal EPLS prior to entering 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 maintain copies or evidence of checking the SAM website prior to entering into the contract. Effect ? Without following the proper federal policies, the County may be entering into transactions with vendors that have been suspended or debarred. Recommendation ? We recommend the County assigns a knowledgeable individual with proper training and skill to complete the procurement process and update policies and procedures for federal awards to ensure the vendors are checked at the federal level before entering into a contract and ensuring the documentation is kept in the procurement file for the vendor. Views of responsible officials ? Management of Josephine County has acknowledged that evidence of checking SAM website was not retained in the file and have addressed it by providing training to central staff as well as department staff who have responsibility over grants. Further, the County is implementing new general ledger and reporting software and will be using the grant module to retain and test grants on a rotating basis. We feel this will address the finding and prevent a recurrence.
"See Corrective Action Plan for chart/table"
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on March 15, 2017 — management decision was due September 15, 2017.
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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